ACADSTAFF UGM
| Title | : | Actuarial Calculation for PSAK-24 Purposes Post-Employment Benefit using Market-Consistent Approach |
| Author | : |
Dr. Adhitya Ronnie Effendie, S.Si., M.Si., M.Sc. (1) |
| Date | : | 0 2014 |
| Keyword | : | Post-Employment Benefit, Market-Consistent Valuation, PSAK-24, Projected Unit Credit? Post-Employment Benefit, Market-Consistent Valuation, PSAK-24, Projected Unit Credit? |
| Abstract | : | In this paper we use a market-consistent approach to calculate present value of obligation of a ?companies’ post-employment benefit in accordance with PSAK-24 (the Indonesian accounting ?standard). We set some actuarial assumption such as Indonesian TMI 2011 mortality tables for ?mortality assumptions, accumulated salary function for wages assumption, a scaled (to mortality) ?disability assumption and a pre-defined turnover rate for termination assumption. For economic ?assumption, we use binomial tree method with estimated discount rate as its average movement. In ?accordance with PSAK-24, the Projected Unit Credit method has been adapted to determine the ?present value of obligation, so we use this method with a modification in its discount function. |
| Group of Knowledge | : | Statistik |
| Level | : | Nasional |
| Status | : |
Published
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