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LATAR BELAKANG
Standar Akuntansi Keuangan di Indonesia berjalan menuju kepada penerapan standar pelaporan keuangan yang yang diakui secara internasional yaitu International Financial Reporting Standard disingkat IFRS.
Salah satu komponen penting dalam IFRS adalah perhitungan Estimasi Kewajiban dan Beban Imbalan Pasca Kerja yang saat ini diatur dalam PSAK 24. Imbalan pasca kerja yang dicakup dalam perhitungan di atas meliputi imbalan wajib sesuai UU Ketenaga-kerjaan No 13 Tahun 2003 dan komitmen lain perusahaan yang tercantum dalam Peraturan Perusahaan (PP) atau Perjanjian Kerja Bersama (PKB).
Perhitungan aktuaria dan pengungkapan (disclosure) sesuai dengan ketentuan Pernyataan Standar Akuntansi Keuangan - PSAK 24 (Standar Indonesia), IAS 19 dan Standar Akuntansi lainnya termasuk SAK–ETAP.