Perbanas Surabaya held an In-House Training, "PSAK 53:" Share-Based Payment "on Wednesday 26 April 2017. Located in Room A302 Campus 2 STIE Perbanas Surabaya, this event was attended by a number of lecturers from STIE Perbanas Surabaya accounting study program by presenting a speaker from the instructor. Indonesian Accounting Association (IAI), Ardhie Widyantho Sumarso, S, E., BKP., CPSAK.

According to Ardhie Widyantho Sumarso, S, E., BKP., CPSAK., In providing material explaining that PSAK 53 must be applied to all share-based payment transactions, "PSAK 53 does not apply to transactions where an entity obtains goods as part of the net assets acquired in a business combination and share-based payment transactions in which an entity receives or obtains goods or services based on a contract that falls within the scope of PSAK 50 and PSAK 55, "he explained.

Meanwhile, the Head of the Bachelor of Accounting study program, Dr. Luciana Spica Almilia, S.E., M.Sc., QIA., CPSAK, emphasized that this event was held with the aim of helping the Lecturers of STIE Perbanas Surabaya to understand about PSAK 53. "This event is believed to be very helpful in upgrading accounting knowledge for classroom teaching because lecturers will explore more about PSAK 53 and the latest accounting information," he said.

He hopes that this event can provide up-to-date knowledge for teachers at STIE Perbanas Surabaya. Later, teachers will use this material as a learning resource for STIE Perbanas Surabaya students, especially in accounting. (Eka.r)