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	<title>Blognya Handoko</title>
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		<title>Blognya Handoko</title>
		<link>http://rogonyowosukmo.wordpress.com</link>
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		<item>
		<title>Nilai Terpulihkan (Recoverable Amount)</title>
		<link>http://rogonyowosukmo.wordpress.com/2012/01/24/nilai-terpulihkan-recoverable-amount/</link>
		<comments>http://rogonyowosukmo.wordpress.com/2012/01/24/nilai-terpulihkan-recoverable-amount/#comments</comments>
		<pubDate>Tue, 24 Jan 2012 03:52:34 +0000</pubDate>
		<dc:creator>Handoko</dc:creator>
				<category><![CDATA[Akuntansi]]></category>
		<category><![CDATA[konvergensi IFRS]]></category>
		<category><![CDATA[Tafsir PSAK]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[PSAK]]></category>
		<category><![CDATA[teori akuntansi]]></category>

		<guid isPermaLink="false">http://rogonyowosukmo.wordpress.com/?p=1197</guid>
		<description><![CDATA[Pengujian penurunan nilai dilakukan dengan membandingkan nilai tercatat (carrying amount) dan nilai terpulihkan (recoverable amount). Jika nilai tercatat lebih tinggi dari nilai terpulihkan, maka aset mengalami penurunan nilai dan harus diturunkan sebesar nilai terpulihkannya. Dalam hal ini, nilai tercatat aset &#8230; <a href="http://rogonyowosukmo.wordpress.com/2012/01/24/nilai-terpulihkan-recoverable-amount/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=rogonyowosukmo.wordpress.com&amp;blog=5095412&amp;post=1197&amp;subd=rogonyowosukmo&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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		<item>
		<title>Penurunan Nilai Aset Berdasar PSAK 48 &amp; 64</title>
		<link>http://rogonyowosukmo.wordpress.com/2012/01/24/penurunan-nilai-aset-berdasar-psak-48-64/</link>
		<comments>http://rogonyowosukmo.wordpress.com/2012/01/24/penurunan-nilai-aset-berdasar-psak-48-64/#comments</comments>
		<pubDate>Tue, 24 Jan 2012 03:30:03 +0000</pubDate>
		<dc:creator>Handoko</dc:creator>
				<category><![CDATA[Akuntansi]]></category>
		<category><![CDATA[konvergensi IFRS]]></category>
		<category><![CDATA[Tafsir PSAK]]></category>
		<category><![CDATA[teori akuntansi]]></category>
		<category><![CDATA[PSAK]]></category>

		<guid isPermaLink="false">http://rogonyowosukmo.wordpress.com/?p=1192</guid>
		<description><![CDATA[Dalam sejarah perkembangan akuntansi, penurunan nilai merupakan metode pelengkap depresiasi yang digunakan dalam model biaya (historical cost model). Hal ini dikarenakan metode depresiasi tidak mencerminkan perubahan nilai kini dari aset (Kvaal, 2005). Wiecek &#38; Young (2009) menjelaskan tujuan penyajian sumber &#8230; <a href="http://rogonyowosukmo.wordpress.com/2012/01/24/penurunan-nilai-aset-berdasar-psak-48-64/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=rogonyowosukmo.wordpress.com&amp;blog=5095412&amp;post=1192&amp;subd=rogonyowosukmo&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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		<item>
		<title>IFRS = Fair Value</title>
		<link>http://rogonyowosukmo.wordpress.com/2011/12/28/ifrs-fair-value/</link>
		<comments>http://rogonyowosukmo.wordpress.com/2011/12/28/ifrs-fair-value/#comments</comments>
		<pubDate>Wed, 28 Dec 2011 11:44:27 +0000</pubDate>
		<dc:creator>Handoko</dc:creator>
				<category><![CDATA[Uncategorized]]></category>
		<category><![CDATA[Fair Value]]></category>
		<category><![CDATA[IFRS]]></category>

		<guid isPermaLink="false">https://rogonyowosukmo.wordpress.com/?p=1181</guid>
		<description><![CDATA[Beberapa kali saya mendengar dari beberapa orang bahwa IFRS adalah fair value dan bukan lagi historical cost. Hal ini tidak tepat. IFRS tidak sama dengan fair value. Kesalahan konsep ini terjadi karena pihak-pihak yang mengutarakan hal tersebut tidak mau mendalami &#8230; <a href="http://rogonyowosukmo.wordpress.com/2011/12/28/ifrs-fair-value/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=rogonyowosukmo.wordpress.com&amp;blog=5095412&amp;post=1181&amp;subd=rogonyowosukmo&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>8</slash:comments>
	
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			<media:title type="html">shinjikoko</media:title>
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		<item>
		<title>UU Mata Uang &amp; PSAK 10</title>
		<link>http://rogonyowosukmo.wordpress.com/2011/12/28/uu-mata-uang-psak-10/</link>
		<comments>http://rogonyowosukmo.wordpress.com/2011/12/28/uu-mata-uang-psak-10/#comments</comments>
		<pubDate>Wed, 28 Dec 2011 10:39:34 +0000</pubDate>
		<dc:creator>Handoko</dc:creator>
				<category><![CDATA[Uncategorized]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[PSAK 10]]></category>
		<category><![CDATA[UU Mata Uang]]></category>

		<guid isPermaLink="false">https://rogonyowosukmo.wordpress.com/?p=1179</guid>
		<description><![CDATA[Beberapa waktu lalu saya mengikuti kegiatan sosialisasi IFRS. Dalam kegiatan tersebut muncul sebuah pertanyaan dan diskusi mengenai UU mata uang yang baru saja disahkan dan dampaknya terhadap penerapan PSAK 10. Setelah ikut berdiskusi, saya melakukan update status di Facebook karena &#8230; <a href="http://rogonyowosukmo.wordpress.com/2011/12/28/uu-mata-uang-psak-10/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=rogonyowosukmo.wordpress.com&amp;blog=5095412&amp;post=1179&amp;subd=rogonyowosukmo&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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		<item>
		<title>ARO &amp; ASR</title>
		<link>http://rogonyowosukmo.wordpress.com/2011/09/16/aro-asr/</link>
		<comments>http://rogonyowosukmo.wordpress.com/2011/09/16/aro-asr/#comments</comments>
		<pubDate>Fri, 16 Sep 2011 15:36:03 +0000</pubDate>
		<dc:creator>Handoko</dc:creator>
				<category><![CDATA[Akuntansi]]></category>
		<category><![CDATA[konvergensi IFRS]]></category>
		<category><![CDATA[Tafsir PSAK]]></category>
		<category><![CDATA[teori akuntansi]]></category>
		<category><![CDATA[ARO]]></category>
		<category><![CDATA[ASR]]></category>
		<category><![CDATA[IAS]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[PSAK]]></category>
		<category><![CDATA[PSC Accounting]]></category>

		<guid isPermaLink="false">https://rogonyowosukmo.wordpress.com/2011/09/16/aro-asr/</guid>
		<description><![CDATA[Akhirnya, saya punya niat, minat, dan waktu untuk menulis. Kali ini topik bahasan adalah ARO dan ASR. Langsung saja, ARO merupakan singkatan dari Asset Retirement Obligation, yaitu suatu kewajiban bagi entitas untuk mengembalikan lokasi (site) yang telah selesai digunakan ke &#8230; <a href="http://rogonyowosukmo.wordpress.com/2011/09/16/aro-asr/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=rogonyowosukmo.wordpress.com&amp;blog=5095412&amp;post=1161&amp;subd=rogonyowosukmo&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>12</slash:comments>
	
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		<item>
		<title>Just be patient&#8230;</title>
		<link>http://rogonyowosukmo.wordpress.com/2011/08/31/just-be-patient/</link>
		<comments>http://rogonyowosukmo.wordpress.com/2011/08/31/just-be-patient/#comments</comments>
		<pubDate>Wed, 31 Aug 2011 16:54:18 +0000</pubDate>
		<dc:creator>Handoko</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">https://rogonyowosukmo.wordpress.com/2011/08/31/just-be-patient/</guid>
		<description><![CDATA[Sudah sebulan ini saudara2 sebangsa yang beragama Islam menunaikan ibadah puasa. Sudah sebulan ini juga saya berpuasa membuat tulisan. Sebetulnya bukan karena sedang tidak ada ide, namun karena lingkungan baru yang membuat saya harus beradaptasi. Ritme baru, kegiatan baru, orang-orang &#8230; <a href="http://rogonyowosukmo.wordpress.com/2011/08/31/just-be-patient/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=rogonyowosukmo.wordpress.com&amp;blog=5095412&amp;post=1159&amp;subd=rogonyowosukmo&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>5</slash:comments>
	
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			<media:title type="html">shinjikoko</media:title>
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		<item>
		<title>Pembalikan Rugi Penurunan Nilai Goodwill Melalui Cash Generating Unit?</title>
		<link>http://rogonyowosukmo.wordpress.com/2011/06/30/pembalikan-rugi-penurunan-nilai-goodwill-melalui-cash-generating-unit/</link>
		<comments>http://rogonyowosukmo.wordpress.com/2011/06/30/pembalikan-rugi-penurunan-nilai-goodwill-melalui-cash-generating-unit/#comments</comments>
		<pubDate>Thu, 30 Jun 2011 02:44:38 +0000</pubDate>
		<dc:creator>Handoko</dc:creator>
				<category><![CDATA[Akuntansi]]></category>
		<category><![CDATA[Bacaan Ringan...]]></category>
		<category><![CDATA[konvergensi IFRS]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[PSAK]]></category>

		<guid isPermaLink="false">http://rogonyowosukmo.wordpress.com/?p=1150</guid>
		<description><![CDATA[Tulisan ini didasarkan pada pertanyaan yang muncul dalam kelas PSAK 48: Penurunan Nilai. Untuk memahami penjelasan di bawah ini, harap dipahami dulu konsep goodwill berdasarkan IFRS, dan bagaimana menguji penurunan nilai goodwill. Lima konsep di bawah ini akan digunakan untuk &#8230; <a href="http://rogonyowosukmo.wordpress.com/2011/06/30/pembalikan-rugi-penurunan-nilai-goodwill-melalui-cash-generating-unit/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=rogonyowosukmo.wordpress.com&amp;blog=5095412&amp;post=1150&amp;subd=rogonyowosukmo&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>14</slash:comments>
	
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		<title>Tafsir ISAK 9 (Intepretasi atas PSAK 16 Paragraf 16 C dan PSAK 57)</title>
		<link>http://rogonyowosukmo.wordpress.com/2011/06/16/tafsir-isak-9-intepretasi-atas-psak-16-paragraf-16-c-dan-psak-57/</link>
		<comments>http://rogonyowosukmo.wordpress.com/2011/06/16/tafsir-isak-9-intepretasi-atas-psak-16-paragraf-16-c-dan-psak-57/#comments</comments>
		<pubDate>Thu, 16 Jun 2011 07:08:55 +0000</pubDate>
		<dc:creator>Handoko</dc:creator>
				<category><![CDATA[Akuntansi]]></category>
		<category><![CDATA[konvergensi IFRS]]></category>
		<category><![CDATA[Tafsir PSAK]]></category>
		<category><![CDATA[teori akuntansi]]></category>
		<category><![CDATA[PSAK]]></category>

		<guid isPermaLink="false">http://rogonyowosukmo.wordpress.com/?p=1143</guid>
		<description><![CDATA[Pembahasan kali ini melanjutkan pembahasan dalam tulisan sebelumnya mengenai PSAK 16 paragraf 16 C. ISAK 9 yang kali ini akan dibahas berjudul: Perubahan atas Liabilitas Aktivitas Purnaoperasi, Restorasi dan Liabilitas Serupa. ISAK ini terkait dengan PSAK 16:16c dan PSAK 57: &#8230; <a href="http://rogonyowosukmo.wordpress.com/2011/06/16/tafsir-isak-9-intepretasi-atas-psak-16-paragraf-16-c-dan-psak-57/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=rogonyowosukmo.wordpress.com&amp;blog=5095412&amp;post=1143&amp;subd=rogonyowosukmo&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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		<title>Tafsir PSAK 16: Aset Tetap Paragraf 16 C</title>
		<link>http://rogonyowosukmo.wordpress.com/2011/06/14/tafsir-psak-16-aset-tetap-paragraf-16-c/</link>
		<comments>http://rogonyowosukmo.wordpress.com/2011/06/14/tafsir-psak-16-aset-tetap-paragraf-16-c/#comments</comments>
		<pubDate>Tue, 14 Jun 2011 04:09:58 +0000</pubDate>
		<dc:creator>Handoko</dc:creator>
				<category><![CDATA[Tafsir PSAK]]></category>
		<category><![CDATA[Akuntansi]]></category>
		<category><![CDATA[konvergensi IFRS]]></category>
		<category><![CDATA[PSAK]]></category>

		<guid isPermaLink="false">http://rogonyowosukmo.wordpress.com/?p=1135</guid>
		<description><![CDATA[PSAK 16 diadopsi dari IAS 16: Plant, Property, and Equipment. Dalam PSAK 16 tersebut diatur mengenai komponen kos (cost) perolehan yaitu: harga perolehan aset, termasuk bea impor dan pajak pembelian yang tidak boleh dikreditkan setelah dikurangi diskon dan potongan lain &#8230; <a href="http://rogonyowosukmo.wordpress.com/2011/06/14/tafsir-psak-16-aset-tetap-paragraf-16-c/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=rogonyowosukmo.wordpress.com&amp;blog=5095412&amp;post=1135&amp;subd=rogonyowosukmo&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>7</slash:comments>
	
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		<title>Hasil Kajian atas Mengapa Tanah Tidak Didepresiasi?</title>
		<link>http://rogonyowosukmo.wordpress.com/2011/06/13/hasil-kajian-atas-mengapa-tanah-tidak-didepresiasi/</link>
		<comments>http://rogonyowosukmo.wordpress.com/2011/06/13/hasil-kajian-atas-mengapa-tanah-tidak-didepresiasi/#comments</comments>
		<pubDate>Mon, 13 Jun 2011 08:46:35 +0000</pubDate>
		<dc:creator>Handoko</dc:creator>
				<category><![CDATA[Akuntansi]]></category>
		<category><![CDATA[Bacaan Ringan...]]></category>
		<category><![CDATA[teori akuntansi]]></category>

		<guid isPermaLink="false">http://rogonyowosukmo.wordpress.com/?p=1128</guid>
		<description><![CDATA[Akhirnya saya telah berhasil menyelesaikan kajian dan menemukan jawaban atas pertanyaan saya. Mengapa tanah tidak didepresiasi? Temukan jawabannya di sini, versi SSRN (Bahasa Inggris) di sini. Jika ada yang tidak setuju dengan argumen-argumen yang saya sampaikan, saya membuka diskusi dalam &#8230; <a href="http://rogonyowosukmo.wordpress.com/2011/06/13/hasil-kajian-atas-mengapa-tanah-tidak-didepresiasi/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=rogonyowosukmo.wordpress.com&amp;blog=5095412&amp;post=1128&amp;subd=rogonyowosukmo&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>2</slash:comments>
	
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