ANALISIS PENYAJIAN OTHER COMPERHENSIVE INCOME PADA INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016

Adoption of IFRS impact on the financial statements at fair value. Indonesia adopts IFRS mandatory since 2012. Other Comprehensive Income (OCI) is the information presented as the impact of IFRS implementation for the presentation of fair value in the financial statements. This study investigates and analyzes the presentation of OCI include defined employee benefit obligations, securities available for sale, revaluation of assets, and other each industry basic and chamical sector. Analyses were performed using cross tabulation (cross tabulation) is based on the year and the industry sector. The results showed that there was significant progress overall presentation of the components of OCI during the period of observation. The same was based on the industry sector. The results of this study are expected to provide contributions related to the potential tax on presentation of OCI account. The results of this research is very important for the next researcher associated antecedent and consequent of OCI information. Keyword: other comprehensive income, benefit obligation plan, asset revaluation, available for sale securities asset