IPSAS 22 : PENGUNGKAPAN INFORMASI KEUANGAN TENTANG SEKTOR UMUM PEMERINTAH, DAN PENERAPANNYA DI INDONESIA
Abstract –The GGS is defined in the SNA 93 (and updates) as consisting of (a) all resident central, state, and local government units, (b) social security funds at each level of government, and (c) nonmarket nonprofit institutions controlled by government units. Under statistical bases of financial reporting, the public sector comprises the GGS, PFC, and PNFC sector. IPSAS 22 gives us standard of disclosure of General Government Sector (GGS). The disclosure of appropriate information about the GGS of a government can enhance the transparency of financial reports, and provide for a better understanding of the relationship between the market and non-market activities of the government, and between financial statements and statistical bases of financial reporting. An entity shall apply this Standard for annual financial statements covering periods beginning on or after January 1, 2008. IPSAS states that GGS shall be disclosed in conformity with the accounting policies adopted for preparing and presenting the consolidated financial statements of the government, except in the case of PFC and PNFC sector, the disclosure is restricted by recognizing government’s investment in the PFC and PNFC sector as an carrying amount of the net assets.
Indonesia has not yet specially stated the disclosure of General Government Sector in the Government Accounting Standard Statement (PSAP), but it has been covered indirectly in the PSAP 06 Accounting of Investment and PSAP 11 Consolidated Financial Statement. Our Law, UU No. 17/2003 has given scope to the government finance, stating that separated government wealth invested in the owned-by-government companies, is one of the scope of government finance. Furthermore, our PSAP doesn’t fasilitate consolidating the financial statement of the company, but it only recognizes the value of the investment in the balance sheet usng some method based on the kind of the companies.
Keywords: IPSAS, ringkasan, Indonesia, penerapan
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