{"id":5589,"date":"2024-11-12T13:40:15","date_gmt":"2024-11-12T06:40:15","guid":{"rendered":"https:\/\/cn.nbkindonesia.com\/?p=5589"},"modified":"2024-11-26T11:45:31","modified_gmt":"2024-11-26T04:45:31","slug":"%e4%b8%ad%e8%b5%84%e4%bc%81%e4%b8%9a%e5%8d%b0%e5%b0%bc%e5%8f%91%e5%b1%95%e5%bf%85%e5%a4%87%e8%b4%a2%e7%a8%8e%e5%90%88%e8%a7%84%e4%b8%8e%e7%a8%b3%e5%81%a5%e8%bf%90%e8%90%a5%e6%8c%87%e5%8d%97","status":"publish","type":"post","link":"https:\/\/cn.nbkindonesia.com\/?p=5589","title":{"rendered":"\u4e2d\u8d44\u4f01\u4e1a\u5370\u5c3c\u53d1\u5c55\u5fc5\u5907\uff1a\u8d22\u7a0e\u5408\u89c4\u4e0e\u7a33\u5065\u8fd0\u8425\u6307\u5357"},"content":{"rendered":"\t\t
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\u5728\u5370\u5ea6\u5c3c\u2ec4\u4e9a\uff0c\u8d22\u52a1\u5ba1\u8ba1\u2f2f\u4f5c\u4e25\u683c\u4f9d\u636e\u7531\u5370\u5ea6\u5c3c\u2ec4\u4e9a\u8d22\u52a1\u4f1a\u8ba1\u6807\u51c6\u59d4\u5458\u4f1a(DSAK)\u5236\u5b9a\u7684\u300a\u8d22\u52a1\u4f1a\u8ba1\u6807\u51c6\u300b(PSAK)\u6267\u2f8f\uff0c\u2f7d\u9488\u5bf9\u4f0a\u65af\u5170\u4f01\u4e1a\u7684\u5ba1\u8ba1\u5219\u7531\u5370\u5ea6\u5c3c\u2ec4\u4e9a\u4f0a\u65af\u5170\u4f1a\u8ba1\u5e08\u516c\u4f1a(DSAS IAI) \u8bbe\u2f74\u6807\u51c6\u3002\u6b64\u5916\uff0c\u76f8\u5173\u7684\u5ba1\u8ba1\u6267\u2f8f\u51c6\u5219\u7531\u5370\u5ea6\u5c3c\u2ec4\u4e9a\u6ce8\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a(IAPI)\u9881\u5e03\u5b9e\u65bd\u3002

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    \u5370\u5c3c\u8d22\u52a1\u5ba1\u8ba1\u7684\u4e3b\u8981\u4f5c\u2f64\u6982\u8ff0<\/strong><\/p>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n

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    1. \u786e\u4fdd\u5408\u89c4\u4e0e\u9075\u4ece\u6027<\/p>\n

    \u2022 \u6709\u9650\u8d23\u4efb\u516c\u53f8\u6cd5\u89c4\uff1a\u6839\u636e\u300a2007\u5e74\u7b2c40\u53f7\u6cd5\u5f8b\u300b\u7b2c66\u6761\u7b2c(1)\u6b3e\uff0c\u5370\u5c3c\u7684\u6709\u9650\u8d23\u4efb\u516c \u53f8\u5fc5\u987b\u7f16\u5236\u7b26\u5408\u8d22\u52a1\u4f1a\u8ba1\u6807\u51c6\u7684\u8d22\u52a1\u62a5\u8868\uff0c\u6ee1\u2f9c\u7279\u5b9a\u6761\u4ef6\u7684\u516c\u53f8\u9700\u7531\u6ce8\u518c\u4f1a\u8ba1\u5e08\u8fdb\u2f8f\u5ba1\u8ba1\u3002\u5ba1\u8ba1\u540e\u7684\u8d22\u52a1\u62a5\u8868\u5e94\u63d0\u4ea4\u80a1\u4e1c\u2f24\u4f1a\u6279\u51c6\uff0c\u4fdd\u969c\u516c\u53f8\u8d22\u52a1\u7684\u5408\u89c4\u6027\u3002<\/p>\n

    \u2022 \u7a0e\u52a1\u5408\u89c4\uff1a\u5ba1\u8ba1\u2f2f\u4f5c\u5728\u786e\u4fdd\u516c\u53f8\u9075\u5faa\u5370\u5c3c\u7a0e\u6cd5\u2f45\u2faf\u53d1\u6325\u91cd\u8981\u4f5c\u2f64\uff0c\u80fd\u591f\u6709\u6548\u8bc6\u522b\u6f5c\u5728\u7684\u9003\u7a0e\u6216\u907f\u7a0e\u2f8f\u4e3a\u3002\u5370\u5c3c\u653f\u5e9c\u4f9d\u8d56\u8d22\u52a1\u5ba1\u8ba1\u6765\u786e\u4fdd\u7a0e\u52a1\u7533\u62a5\u7684\u51c6\u786e\u6027\uff0c\u4fdd\u969c\u7a0e\u6536\u6536\u2f0a\u3002<\/p>\n

    \u2022 \u6cd5\u5f8b\u6846\u67b6\uff1a\u5370\u5c3c\u7684\u8d22\u52a1\u5ba1\u8ba1\u6807\u51c6\uff08PSAK\uff09\u4e0e\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\u4fdd\u6301\u2f00\u81f4\uff0c \u5370\u5c3c\u6ce8\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a\uff08IAPI\uff09\u4e0e\u2fa6\u878d\u670d\u52a1\u7ba1\u7406\u5c40\uff08OJK\uff09\u4e5f\u63d0\u4f9b\u76f8\u5173\u7684\u5ba1\u8ba1\u6267\u2f8f\u6307\u5bfc\uff0c\u4e3a\u5ba1\u8ba1\u2f2f\u4f5c\u7684\u89c4\u8303\u6027\u63d0\u4f9b\u2f40\u6491\u3002<\/p>\n


    2. \u63d0\u2fbc\u8d22\u52a1\u62a5\u544a\u7684\u900f\u660e\u5ea6\u4e0e\u95ee\u8d23\u5236<\/p>\n

    \u2022 \u5229\u76ca\u76f8\u5173\u8005\u7684\u4fe1\u4efb\uff1a\u5370\u5c3c\u7684\u6ce8\u518c\u516c\u53f8\u9700\u63d0\u4f9b\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u544a\uff0c\u786e\u4fdd\u8d22\u52a1\u900f\u660e\u6027\uff0c\u4e3a\u6295\u8d44\u8005\u3001\u503a\u6743\u2f08\u7b49\u5229\u76ca\u76f8\u5173\u2f45\u63d0\u4f9b\u53ef\u9760\u7684\u4fe1\u606f\u2f40\u6301\u3002<\/p>\n

    \u2022 \u516c\u4f17\u4fe1\u4efb\uff1a\u72ec\u2f74\u5ba1\u8ba1\u80fd\u6709\u6548\u63d0\u5347\u516c\u53f8\u5728\u516c\u4f17\u4e2d\u7684\u4fe1\u4efb\u5ea6\uff0c\u907f\u514d\u8d22\u52a1\u64cd\u63a7\u2edb\u9669\uff0c\u6709\u52a9\u4e8e\u9632\u8303\u79c1\u8425\u90e8\u2ed4\u4e2d\u7684\u821e\u5f0a\u4e0e\u8150\u8d25\u2f8f\u4e3a\u3002<\/p>\n


    3. \u589e\u5f3a\u516c\u53f8\u6cbb\u7406\u5b9e\u8df5<\/p>\n

    \u2022 \u2edb\u9669\u7ba1\u7406\uff1a\u901a\u8fc7\u5b9a\u671f\u5ba1\u8ba1\uff0c\u516c\u53f8\u80fd\u591f\u8bc6\u522b\u548c\u5e94\u5bf9\u6f5c\u5728\u7684\u6d41\u52a8\u6027\u2edb\u9669\u3001\u821e\u5f0a\u2edb\u9669\u4ee5\u53ca\u8d22\u52a1\u7ba1\u7406\u4e0d\u5f53\u7684\u2edb\u9669\u3002\u5ba1\u8ba1\u5e08\u4f1a\u5ba1\u67e5\u5e76\u8bc4\u4f30\u516c\u53f8\u7684\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\uff0c\u63d0\u51fa\u6539\u8fdb\u5efa\u8bae\uff0c\u4ece\u2f7d\u964d\u4f4e\u8d22\u52a1\u5931\u8bef\u6216\u821e\u5f0a\u2edb\u9669\u3002<\/p>\n

    \u2022 \u8463\u4e8b\u4f1a\u76d1\u7763\uff1a\u8d22\u52a1\u5ba1\u8ba1\u5728\u516c\u53f8\u6cbb\u7406\u4e2d\u8d77\u5230\u79ef\u6781\u7684\u76d1\u7763\u4f5c\u2f64\u3002\u5916\u90e8\u5ba1\u8ba1\u5e08\u901a\u8fc7\u8bc6\u522b\u4e0d\u5f53\u63a7\u5236\u53ca\u5f02\u5e38\u4ea4\u6613\uff0c\u6709\u6548\u8bc4\u4f30\u516c\u53f8\u5185\u90e8\u63a7\u5236\u7684\u6548\u679c\uff0c\u8fdb\u2f00\u6b65\u5b8c\u5584\u4f01\u4e1a\u6cbb\u7406\u7ed3\u6784\u3002<\/p>\n


    4. \u63d0\u5347\u4f01\u4e1a\u8fd0\u8425\u7ee9\u6548<\/p>\n

    \u2022 \u8d22\u52a1\u89c4\u5212\u548c\u5206\u6790\uff1a\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\uff0c\u5ba1\u8ba1\u5e08\u4f1a\u4e3a\u516c\u53f8\u63d0\u4f9b\u8d22\u52a1\u89c4\u5212\u3001\u9884\u7b97\u53ca\u4f1a\u8ba1\u7ba1\u7406\u2f45\u2faf\u7684\u5efa\u8bae\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u4f18\u5316\u8d22\u52a1\u7ba1\u7406\u3002<\/p>\n

    \u2022 \u8fd0\u8425\u6548\u7387\uff1a\u5ba1\u8ba1\u5e08\u5bf9\u8d22\u52a1\u6d41\u7a0b\u7684\u5ba1\u6838\u80fd\u591f\u63ed\u793a\u6f5c\u5728\u7684\u4f4e\u6548\u73af\u8282\uff0c\u4e3a\u516c\u53f8\u63d0\u4f9b\u6210\u672c\u8282\u7ea6\u673a\u4f1a\uff0c\u63d0\u5347\u6574\u4f53\u8fd0\u8425\u6548\u7387\u3002<\/p>\n


    5. \u7b80\u5316\u878d\u8d44\u4e0e\u6295\u8d44\u9014\u5f84<\/p>\n

    \u2022 \u94f6\u2f8f\u8d37\u6b3e\u4e0e\u4fe1\u2f64\uff1a\u5177\u6709\u7ecf\u8fc7\u5ba1\u8ba1\u8d22\u52a1\u62a5\u544a\u7684\u516c\u53f8\uff0c\u51ed\u501f\u8d22\u52a1\u62a5\u544a\u7684\u771f\u5b9e\u6027\u66f4\u6613\u83b7\u5f97\u2fa6\u878d\u673a\u6784\u7684\u8d37\u6b3e\u4e0e\u6388\u4fe1\u2f40\u6301\u3002<\/p>\n

    \u2022 \u5438\u5f15\u6295\u8d44\u8005\uff1a\u5728\u5370\u5c3c\uff0c\u8d22\u52a1\u62a5\u8868\u7ecf\u8fc7\u72ec\u2f74\u5ba1\u8ba1\u7684\u516c\u53f8\u5bf9\u56fd\u5185\u5916\u6295\u8d44\u8005\u5177\u6709\u66f4\u2f24\u5438\u5f15\u2f12\uff0c\u964d\u4f4e\u4e86\u6295\u8d44\u2edb\u9669\uff0c\u589e\u52a0\u4e86\u5bf9\u516c\u53f8\u53d1\u5c55\u7684\u4fe1\u2f3c\u3002

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    NBK\u52aa\u6851\u5854\u62c9\u8d22\u7a0e\u516c\u53f8\uff1a<\/strong>\u60a8\u5728\u5370\u5c3c\u7684\u8d22\u7a0e\u5b88\u62a4\u8005<\/strong><\/p>\n

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    \u5728\u52aa\u6851\u5854\u62c9\u8d22\u7a0e\u516c\u53f8\uff08NBK\uff09\uff0c\u6211\u4eec\u4e13\u6ce8\u4e8e\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u5b9a\u5236\u5316\u7684\u8d22\u52a1\u89e3\u51b3\u2f45\u6848\uff0c\u5e2e\u52a9\u4f01\u4e1a\u5728\u5370\u5c3c\u5e02\u573a\u4e0a\u7a33\u5065\u53d1\u5c55\u3002\u4ece\u5168\u2f45\u4f4d\u7684\u8d22\u52a1\u5ba1\u8ba1\u548c\u7a0e\u52a1\u7b79\u5212\u5230\u2f47\u5e38\u4f1a\u8ba1\u7ba1\u7406\u670d\u52a1\uff0c\u6211\u4eec\u7684\u670d\u52a1\u4e0d\u4ec5\u7b26\u5408\u6cd5\u89c4\u8981\u6c42\uff0c\u8fd8\u517c\u987e\u60a8\u7684\u4e1a\u52a1\u53d1\u5c55\u2f6c\u6807\u3002<\/p>\n


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    \u5fae\u4fe1\u53f7\uff1aNBK_Consulting
    \u90ae\u7bb1\uff1ainfo@nbkindonesia.com<\/a>
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    \u5ba1\u5fb7\u5f8b\u6240\u5982\u4f55\u63d0\u4f9b\u5e2e\u52a9<\/strong><\/p>\n<\/section>\n<\/section>\n<\/section>\n

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