isak 17 _2009 _lk interim dan penurunan nilai

5
INTNRPRETASI STANDAR AKUNTANSI KEUANGAN o ,{ z L { t) (.r) z CD 5 (D Fl ,[.J l-l z H FI E FI Fl:. (t) Ct) F] z F i{ z - z U) t< L-t z z, tt Fr L {FU Fg9 ts a\r H A'{ Zt! z z3 = - -l z Fl t.l I *t = x Fl z X z Fl z z z U)

Upload: wesley-anderson

Post on 01-Feb-2016

251 views

Category:

Documents


2 download

DESCRIPTION

akuntansi

TRANSCRIPT

Page 1: ISAK 17 _2009 _LK Interim Dan Penurunan Nilai

INTNRPRETASI STANDAR AKUNTANSI KEUANGANo

,{zL{

t )(.r)

zCD

5(DFl

,[.J

l-lzHFI

E

FIFl:.(t)

Ct)F]

z

F

i{

z-zU)

t<L-t

z

z,

tt FrL

{FUFg9ts a\r

H

A'{Zt!

zz3=

--lzFlt.lI*t

=

xFl

zXzFl

zz

zU)

Page 2: ISAK 17 _2009 _LK Interim Dan Penurunan Nilai

$EE tr 'F U' =

7 =i E=E ET F=; ?=

- f r= et =#= 3F ==b =e #7_ r=?g '= n;n lca7DJr-

E=6?.b,2

r ' ' ) =gdsg

3F F E ggE,E HF gg q

EifgE 3E EE a [FfragEgE FFE€ 'fr i lciEg:gie: Fer

$FEEE;3E ?iF $€.EEE ig i $E=:"- =N.6 =oa

; -EEa g; l is-sg 3i€ €Eb,Hi +i5a F H"B F.b i8B:; E *BgE ef i FH BcEff i I gS;EqE"g EE$

E sg r 6 i F g F=^,: R 6 l^ 5 g =o OO* = y. . .b- F)i; NJ N)

-04 !5 2 (t*- " , z i '

Tfvv(,J l ! = = =/A{uJ-:J=X-\q/Ni-O Oa Fo i iO5'+9 E:: c d

; ' , r -Ok-->-Uqur^ir--=o5-F,F=\)N) -7=CH oouJ ; ix 5

-

rv !! iri

:1 $9.6-

:i a.

:. a)

^ '=/R\\ev

E.a-

:r

zo

(D

tJ

-o

oD

-o=.3oD

og

pl

4q

si = i g * n€- \ : ;P dx€'S

5, Sx$f F€i :e-ss srf t€Ei . - $N'c igkFv :{s =ss

F* isr $S*Fl s$.r sgS'EE ssi =t{qq ,- . \^ t r s.F5 $SE ;aE

$i$ EEs

g!*s?g?1i+ts€.gFEssa,?&x*?-a'? gE 193 FE'E dt :€ F6'* 'd ' r ; H = d .Fle lE t E =

F-f iFEruE; 5Fg*f f=fFts Fl , , = ' e : t '3SEf i lEe.# S E - :E a

tD ='-gs

-At d

T

Y^

{6 'a*tu

@@

fp

aio-*xl IetY.Zg>oxqc

31gtiz9=gxxzxa

t

ga oc oa Oq Oq Oc oa Oc Oq Oc 0q Oq Oe oa oq oa oa no =|gq 0c 0q oq oc oa oq oc 0c oc oe 0q oa oe oa oa ('0 do kvvYvvvvgu

D) Dr N a, !D o) o) q) ar !) N 0r tD lD N t$ i! i\t 6xz9{

Page 3: ISAK 17 _2009 _LK Interim Dan Penurunan Nilai

7ooo

xoo

@D

=o=,I

o

o

cJo

zs

J

H TEE FSS A F E3 ̂ E $ E E $€ x eqSEE=EE-8= E$E g+CEs gg E

N=Q B AE E S E

f t tg iFE$ Ee}3f;E i :E Er€ [€x €3i ArEt i is$sa *t ; A 1*. $E Hg 3F i I Si ; [€ t€s sFE 3€ sT S S

- - -er

\ ,

To

Y^

;gfs

@@

3ulJ

d=gE€,E>0lxcc1Zgtiz9=g8xz7E

t

=xz9!

rD

oo

xoD

D

5of .5

D

.ltof

ao

zg.

- trt

d2AU6>5 l.rl3.4

F('4.

z

t-

@

7f

oc

o

U)

zFlLl')J

Ll

Fl

ts0

ItzHI

Fllla1trtn)1

Et

FFl

1EI

zFt'st

zao

-v

alI>'^r

0-

TD

nXio;gfE

@@

3soot rd-fxt>9>Y.2

E>0x

1ZqfEz:z50x,z

at

6xzo

ErtpoclrtI

-l

€ U)Ftt l

t r t - o oof i c \o {N)

Page 4: ISAK 17 _2009 _LK Interim Dan Penurunan Nilai

-DD

os

@o

of.a

N

1lo

o

=g.

g 3 3 S H S S 3 3 ts U \ X U \ ur re - o \o oo --r A ; E 6 S r 5 *o oo { o\ (^ F u) r-r ts

g[SFi€5- Eei*BqF$ggiB= r $; t t$ 2 FE vz; isss: ; i E$iEE*ht*EBS; E t fcnE E "3-.csrFEaExs *;, eE$$[[iB3EF Fgl$f' E ',E =EE€€s;r :q f Ig igtruCgi$6n$$3i l E F,€i$es:a; , e+i i*rhpr l r r l ee€ 7 i=0 i F5G a:Essr:xE gfFg+gffcf$Af ;FS 2 E

ESFSEE+ aEx*rFE:T: i las-t $$R Z niFhEg$s s+ara{ggi€ s€i f sF E bis ;=*:** ;€:ei ; ; , sH.€€i FS; F ie$*[$Bg €g itt $e*BEei € $t z eiEts$t i €BTsixFFBrql N s ? c

€F$$ F$E F $*trE€ i€*a $i B i c

Ts

Yo=;oittv@o3pooI i

tx;>9>Y.2g>ox.c1Z5>dz9z50Xz

-at

I

:I

6xzo

Page 5: ISAK 17 _2009 _LK Interim Dan Penurunan Nilai

opo0

xo

D@0J

o=.a

ot

o

c

o

zo

I

(4i I-J UJ I! (}J (JJ t' (,J UJ N NJ tJ T.J NJ N) t.J N) t.J I..J H HOo ! O\ L^ 5 (JJ N)

- O \O OO { O\ (..t 5 UJ N) '- O \O OO \f q\ (,r ib. UJ N)

- O \O OO/! O\ ur rN lJ'J NJ

-&30s3s. e3' tsE- g4.Is. EFs €gFi$f5g€, 5-+iy(yr ,_

: i i * i la i [A*EEe FaaEa *€; ;$;gg:E;t ; EEsFs*+t E*EqEf Il3Efi +$i g+€Fi:iEfx tg+i;$Fl sEra+a EsrFe ei* q iEfgf ;Ft i ; I: 5 * g *"r ' :

$EsF1Ei Ff€Fts EgiFH FFg $;E1$sIf3*IgFgF+-gFEgBEIBEBFEggggFgiirstHE ;F;Fssac* +t$E€ Ets€ $tF i : inEssn$Fri iF+ sEri l+ i$EE €+$ F1$gf i : igEFgF*I FEEE* $6E$ Ig €F€br€$F$

J

{i\J

:r

9:

rg5p

@@

3uf r

d-dxl I9>Y.2

9>ox

azg>iazaz50xzxa

t

g)

xz

i

rD

ootxoof

@D

=of .

3

o

o

zD

g 3 H H H S S 3 3 ts H \ H U X I S ! I G ; = ai G E ; F I 5,o oo { o\ .,r 5 ur NJ +

5 c ' r -oH F$E 2F.r F_ t 99-=- ec6i-c Fl

=l l. r t r {9 6 XXo?P Hi 'pF Hgr 2 B 91 O q-- ' r r -o X I Ft ^ l3 j oq=' .+' d +s F , rBf FF*F AB > =U L <. :A o='1. ; . r, V E= E z: E-* *EeF t ,6 a 6-q F: l Nr

^ =

-a h ; r= ;=.==

E L XE = E=g 3A;;! Z 6-* t : y.<* =3i t i6- 2 noP t- .99 g=B'+= a g+ €*= Ed-=a aE sg€ =+:F! 5 'E sEI E.$8.s s$ bgr fatA.

-2 ' Ne., tszi-

=: g=: c=T ?3=a EF s+€ e1:H tsg Sa$ d, f ;E'

-o =5 S Y o cu: - '

E F: $+=: B=E€ B' i -x: ' s tai r i l ggg . :8-+i+ 5 oo Ets B =.rS g E ^. -

M \-

-o-

offe

@@

3uoof r

: ixi>o>9.2E>ox

1Z5>zz:z50xz'6

t

J

:(,

6xzo

I