{"id":897,"date":"2012-12-19T12:01:10","date_gmt":"2012-12-19T05:01:10","guid":{"rendered":"http:\/\/www.ksap.org\/sap\/?page_id=897"},"modified":"2012-12-19T15:11:13","modified_gmt":"2012-12-19T08:11:13","slug":"technical-bulletin","status":"publish","type":"page","link":"https:\/\/www.ksap.org\/sap\/technical-bulletin\/","title":{"rendered":"Government Accounting Standards and Technical Bulletins"},"content":{"rendered":"<p><strong><span style=\"font-family: Times New Roman; font-size: small;\"><a href=\"http:\/\/www.ksap.org\/English_Version\/English_Version_(pdf).zip\">Government Regulation <\/a><strong><a href=\"http:\/\/www.ksap.org\/English_Version\/English_Version_(pdf).zip\">Number 24 Year 2005<\/a><\/strong> concerning\u00a0 Government Accounting Standards (cash towards accrual)<br \/>\n<\/span><\/strong><\/p>\n<ol>\n<li><strong style=\"font-weight: 400;\"><span style=\"font-family: Times New Roman; font-size: small;\"><a href=\"http:\/\/www.ksap.org\/English_Version\/1.Foreword_dari_pak_triharta.pdf\">Introduction<\/a><\/span><\/strong><\/li>\n<li><strong style=\"font-weight: 400;\"><span style=\"font-family: Times New Roman; font-size: small;\"><a href=\"http:\/\/www.ksap.org\/English_Version\/7.PSAP01-final.pdf\">Statement Number 01 on the Presentation of Financial Statements<\/a> <\/span><\/strong><\/li>\n<li><strong style=\"font-weight: 400;\"><span style=\"font-family: Times New Roman; font-size: small;\"><a href=\"http:\/\/www.ksap.org\/English_Version\/9.8.PSAP02-final.pdf\">Statement Number 02 on the Statement of Budget Realization<\/a> <\/span><\/strong><\/li>\n<li><strong style=\"font-weight: 400;\"><span style=\"font-family: Times New Roman; font-size: small;\"><a href=\"http:\/\/www.ksap.org\/English_Version\/11.PSAP03-final.pdf\">Statement Number 03 on the Statement of Cash Flow<\/a> <\/span><\/strong><\/li>\n<li><strong style=\"font-weight: 400;\"><span style=\"font-family: Times New Roman; font-size: small;\"><a href=\"http:\/\/www.ksap.org\/English_Version\/13.PSAP04-final.pdf\">Statement Number 04 on Notes to the Financial Statements<\/a> <\/span><\/strong><\/li>\n<li><strong style=\"font-weight: 400;\"><span style=\"font-family: Times New Roman; font-size: small;\"><a href=\"http:\/\/www.ksap.org\/English_Version\/14.PSAP05-final.pdf\">Statement Number 05 on Accounting for Inventories<\/a> <\/span><\/strong><\/li>\n<li><strong style=\"font-weight: 400;\"><span style=\"font-family: Times New Roman; font-size: small;\"><a href=\"http:\/\/www.ksap.org\/English_Version\/15.PSAP06-final.pdf\">Statement Number 06 on Accounting for Investment<\/a> <\/span><\/strong><\/li>\n<li><strong style=\"font-weight: 400;\"><span style=\"font-family: Times New Roman; font-size: small;\"><a href=\"http:\/\/www.ksap.org\/English_Version\/16.PSAP07-final.pdf\">Statement Number 07 on Accounting for Fixed Assets<\/a> <\/span><\/strong><\/li>\n<li><strong style=\"font-weight: 400;\"><span style=\"font-family: Times New Roman; font-size: small;\"><a href=\"http:\/\/www.ksap.org\/English_Version\/17.PSAP08-final.pdf\">Statement Number 08 on Accounting for Construction in Progress<\/a><\/span><\/strong><\/li>\n<li><strong style=\"font-weight: 400;\"><span style=\"font-family: Times New Roman; font-size: small;\"><a href=\"http:\/\/www.ksap.org\/English_Version\/18.PSAP09-final.pdf\">Statement Number 09 on Accounting for Liabilities<\/a> <\/span><\/strong><\/li>\n<li><strong style=\"font-weight: 400;\"><span style=\"font-family: Times New Roman; font-size: small;\"><a href=\"http:\/\/www.ksap.org\/English_Version\/19.PSAP10-final.pdf\">Statement Number 10 on Correction Of Errors, Changes In Accounting Policy, and Extraordinary Events<\/a> <\/span><\/strong><\/li>\n<li><strong style=\"font-weight: 400;\"><span style=\"font-family: Times New Roman; font-size: small;\"><a href=\"http:\/\/www.ksap.org\/English_Version\/20.PSAP11-final.pdf\">Statement Number 11 on Consolidated Financial Statements<\/a><\/span><\/strong><\/li>\n<\/ol>\n<p><span style=\"font-family: Times New Roman;\"><br \/>\n<strong>Technical Bulletins<\/strong><br \/>\n<\/span><\/p>\n<ol>\n<li><span style=\"font-family: Times New Roman;\"><a href=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2012\/12\/Technical-Bulletin-01-Preparation-of-Central-Government-Opening-Balance-Sheet.pdf\">Technical Bulletin number 1 Preparation of Central Government Opening Balance Sheet<\/a><\/span><\/li>\n<li><span style=\"font-family: Times New Roman;\"><a href=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2012\/12\/Technical-Bulletin-02-Preparation-of-Local-Government-Opening-Balance-Sheet.pdf\">Technical Bulletin number 2 Preparation of Local Government Opening Balance Sheet<\/a><\/span><\/li>\n<li><span style=\"font-family: Times New Roman;\"><a href=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2012\/12\/Technical-Bulletin-03-Presentation-of-Local-Government-Financial-Statements-with-Conversion.pdf\">Technical Bulletin number 3 Presentation of Local Government Financial Statements with Conversion<\/a><\/span><\/li>\n<li><span style=\"font-family: Times New Roman;\"><a href=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2012\/12\/Technical-Bulletin-04-the-Presentation-and-Disclosure-of-Government-Expenditure.pdf\">Technical Bulletin number 4 The Presentation and Disclosure of Government Expenditure<\/a><\/span><\/li>\n<li><span style=\"font-family: Times New Roman;\"><a href=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2012\/12\/Technical-Bulletin-05-Depreciation.pdf\">Technical Bulletin number 5 Depreciation<\/a><\/span><\/li>\n<li><span style=\"font-family: Times New Roman;\"><a href=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2012\/12\/Technical-Bulletin-06-Accounts-Receivable.pdf\">Technical Bulletin number 6 Accounts Receivable<\/a><\/span><\/li>\n<li><span style=\"font-family: Times New Roman;\"><a href=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2012\/12\/Technical-Bulletin-07-Revolving-Funds.pdf\">Technical Bulletin number 7 Revolving Funds<\/a><\/span><\/li>\n<li><span style=\"font-family: Times New Roman;\"><a href=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2012\/12\/Technical-Bulletin-08-Accounting-for-Liabilities.pdf\">Technical Bulletin number 8 Accounting for Liabilities<\/a><\/span><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Government Regulation Number 24 Year 2005 concerning\u00a0 Government Accounting Standards (cash towards accrual) Introduction Statement Number 01 on the Presentation of Financial Statements Statement Number 02 on the Statement of Budget Realization Statement Number 03 on the Statement of Cash Flow Statement Number 04 on Notes to the Financial Statements Statement Number 05 on Accounting [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"footnotes":""},"class_list":["post-897","page","type-page","status-publish","czr-hentry"],"_links":{"self":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/pages\/897","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/comments?post=897"}],"version-history":[{"count":6,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/pages\/897\/revisions"}],"predecessor-version":[{"id":914,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/pages\/897\/revisions\/914"}],"wp:attachment":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/media?parent=897"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}