This statement aims to prescribe the accounting treatment
for stock-based compensation. The term "compensation" in this
statement includes all the benefits granted by the company to suppliers of
goods or services. Suppliers include the employees and nonkaryawan.
Scope This statement is applicable to all transactions of
goods and services acquisitions made by the company in return or compensation
of
provision of a liability or an equity instrument which is
determined based on the price of an equity instrument. Basic measurements, the
purpose and date of measurement for each type of firm is regulated in IAS.
This statement should be applied prospectively. The
financial statements for periods prior to the enactment of this statement does
not need to be restated (restated).
This statement is effective for transactions occurring
restructuring that began on October 1, 1998. Earlier application is encouraged.
(Source
Indonesian Institute of Accountants)
