{"id":5831,"date":"2025-06-01T07:00:00","date_gmt":"2025-06-01T00:00:00","guid":{"rendered":"https:\/\/www.ksap.org\/sap\/?p=5831"},"modified":"2025-04-16T11:45:49","modified_gmt":"2025-04-16T04:45:49","slug":"ed-ipsas-92-tangible-natural-resources","status":"publish","type":"post","link":"https:\/\/www.ksap.org\/sap\/ed-ipsas-92-tangible-natural-resources\/","title":{"rendered":"ED IPSAS 92 ; TANGIBLE NATURAL RESOURCES"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2025\/04\/image-3.png\"><img loading=\"lazy\" decoding=\"async\" width=\"341\" height=\"280\" src=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2025\/04\/image-3.png\" alt=\"\" class=\"wp-image-5832\" srcset=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2025\/04\/image-3.png 341w, https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2025\/04\/image-3-300x246.png 300w\" sizes=\"auto, (max-width: 341px) 100vw, 341px\" \/><\/a><\/figure>\n\n\n\n<p><strong>PENDAHULUAN<\/strong><\/p>\n\n\n\n<p>Draft-Publikasian (ED) 92 IPSAS tentang SDA (Natural Resources) dirancang untuk (1) <em>SDA Kasad-Mata (tangible) Bukan Mineral diluar domain ED 86 SDA Mineral <\/em>(kasad-mata dan (2) SDA tidak-kasad mata ( tangible &amp; intangible natural-mineral resources) dalam rumpun AT, persediaan, aset hak-guna ( misalnya konsesi mata-air) , aset hak-pakai ( konsesi wisata-alam), aset budaya (<em>heritage natural asset, <\/em>misalnya sungai Bengawan Solo) dan investasi-properti ( misalnya, wisata air-terjun atau pulau-kecil tak-berpenghuni tujuan-wisata).<\/p>\n\n\n\n<p>Definisi SDA Kasad-Mata (Tangible Natural Resources) pada konsep publikasian tersebut: SDA adalah suatu substansi kasad-mata \u00a0dan\/atau kasad-indra ( kulit, penciuman dll) yang muncul secara alamiah dan secara fisik\u00a0 di alam-raya , merupakan substansi mengandung daya-layan bagi umat-manusia, antara lain memberi maslahat-keekonomian. <a href=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2025\/04\/MAKALAH-ED-92-IPSAS.pdf\">Selengkapnya&#8230;&#8230;<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>PENDAHULUAN Draft-Publikasian (ED) 92 IPSAS tentang SDA (Natural Resources) dirancang untuk (1) SDA Kasad-Mata (tangible) Bukan Mineral diluar domain ED 86 SDA Mineral (kasad-mata dan (2) SDA tidak-kasad mata ( tangible &amp; intangible natural-mineral resources) dalam rumpun AT, persediaan, aset hak-guna ( misalnya konsesi mata-air) , aset hak-pakai ( konsesi wisata-alam), aset budaya (heritage natural [&hellip;]<\/p>\n","protected":false},"author":168,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[69,18,6],"tags":[],"class_list":{"0":"post-5831","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-article","7":"category-artikel","8":"category-publikasi","9":"czr-hentry"},"_links":{"self":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts\/5831","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/users\/168"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/comments?post=5831"}],"version-history":[{"count":1,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts\/5831\/revisions"}],"predecessor-version":[{"id":5833,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts\/5831\/revisions\/5833"}],"wp:attachment":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/media?parent=5831"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/categories?post=5831"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/tags?post=5831"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}