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Pelaporan dan Akuntansi Keuangan
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Pelaporan dan Akuntansi Keuangan

Jan 06, 2016

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Pelaporan dan Akuntansi Keuangan. Assets. Probable future economic benefits obtained and controlled by a particular entity as a result of past transactions or events. Cash, Receivables, and Financial Instruments. Financial Instruments. Financial instrument: - PowerPoint PPT Presentation
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Page 1: Pelaporan dan  Akuntansi Keuangan

Pelaporan dan Akuntansi Keuangan

Page 2: Pelaporan dan  Akuntansi Keuangan

Assets

• Probable future economic benefits obtained and controlled by a particular entity as a result of past transactions or events

Page 3: Pelaporan dan  Akuntansi Keuangan

Cash, Receivables, and Financial Instruments

Page 4: Pelaporan dan  Akuntansi Keuangan

Financial Instruments

• Financial instrument:– Any contract that gives rise to both a financial

asset of one entity and a financial liability or equity instrument of another entity

– Financial asset and financial liability• Financial asset example: cash, receivables

• Financial liability example: long-term debt

Page 5: Pelaporan dan  Akuntansi Keuangan

Cash

• Cash: cash on hand and demand deposits with banks or other financial institutions

• Cash equivalents: short-term highly liquid investments that are readily convertible to known amounts of cash and which are subjects to an insignificant risk of changes in value

Page 6: Pelaporan dan  Akuntansi Keuangan

Receivables

• Trade receivables: amounts due from customers for goods sold or services performed in the normal course of business

• Notes receivable written promissory notes

Page 7: Pelaporan dan  Akuntansi Keuangan

Bad Debt Expense

• Proper matching if bad debt expense is recorded in the same fiscal period as the revenues to which they are related

• Estimation techniques:– Percentage-of-sales method– Aging method

Page 8: Pelaporan dan  Akuntansi Keuangan

Pledging, Assigning, and Factoring

• Pledging: an agreement whereby accounts receivable are used as collateral for loans Disclosure

• Assignment: more formalized transfer of the asset to the lending institution Disclosure

• Factoring: outright sale of receivables to a financing institution known as factor– Transfers of receivables with recourse

Page 9: Pelaporan dan  Akuntansi Keuangan

Anjak Piutang

• Jenis pembiayaan dalam bentuk pembelian dan/atau pengalihan piutang atau tagihan jangka pendek suatu perusahaan yang berasal dari transaksi usaha

Page 10: Pelaporan dan  Akuntansi Keuangan

Anjak Piutang Tanpa Recourse

• Penjualan piutang atas dasar notifikasi– Factor menanggung penuh risiko penagihan

dan hak menerima pembayaran dari klien apabila terjadi kerugian atas piutang alihan yang tidak tertagih

• Diperlakukan sebagai penjualan piutang

Page 11: Pelaporan dan  Akuntansi Keuangan

Anjak Piutang Dengan Recourse• Klien mempunyai kewajiban membayar

seluruh atau sebagian dana yang diperoleh dari piutang alihan, atau membeli kembali piutang alihan, dalam hal nasabah tidak membayar piutang alihan tersebut kepada factor pada saat jatuh tempo

• Diakui sebagai kewajiban anjak piutang sebesar nilai piutang yang dialihkan

Page 12: Pelaporan dan  Akuntansi Keuangan

Inventory

Page 13: Pelaporan dan  Akuntansi Keuangan

Inventory

• Inventory: items that are held for sale in the ordinary course of business; in the process of production for such sale; or in the form of materials or supplies to be consumed in the production process or in the rendering of services

Page 14: Pelaporan dan  Akuntansi Keuangan

Two Types of Entities

• Merchandising entity merchandise inventory

• Manufacturer:– Raw materials– Work in process– Finished goods

Page 15: Pelaporan dan  Akuntansi Keuangan

Inventory

• Basis for valuation: the lower of cost and net realizable value

• Cost flow assumptions:– FIFO– Weighted-average

Page 16: Pelaporan dan  Akuntansi Keuangan

Ownership of Goods

• 4 matters that may cause confusion about proper ownership– Goods in transit– Consignment sales– Product financing arrangements– Sales made with the buyer having generous or

unusual right of return

Page 17: Pelaporan dan  Akuntansi Keuangan

Goods in Transit

• Goods are included in the inventory of the firm financially responsible for transportation costs– FOB destination: part of seller’s inventory

while in transit– FOB shipping: part of buyer’s inventory while

in transit

Page 18: Pelaporan dan  Akuntansi Keuangan

Consignment Sales

• Goods out on consignment are properly included in the inventory of the consignor and excluded from the inventory of consignee

Page 19: Pelaporan dan  Akuntansi Keuangan

Product Financing Arrangements

• A transaction in which an entity sells and agrees to repurchase inventory with repurchase price equal to the original sales price plus the carrying and financing costs– The substance is a borrowing

Page 20: Pelaporan dan  Akuntansi Keuangan

Right to Return Purchases

• The sale is to be recorded if the future amount of the returns can be reasonably estimated

Page 21: Pelaporan dan  Akuntansi Keuangan

Accounting for Inventories

• Two systems:– Periodic inventory system

• The inventory quantity is determined periodically by a physical count

– Perpetual inventory system• Keeps a running total of the quantity of inventory on

hand by recording all sales and purchases as they occur

Page 22: Pelaporan dan  Akuntansi Keuangan

Valuation of Inventories

• The primary basis of accounting for inventories is cost

• Cost is defined as the sum of all costs of purchase, costs of conversion, and other costs incurred in bringing the inventories to their present location and condition

Page 23: Pelaporan dan  Akuntansi Keuangan

Methods of Inventory Costing

• Specific Identification

• First-In, First-Out (FIFO)

• Weighted-Average

Page 24: Pelaporan dan  Akuntansi Keuangan

Methods of Inventory Costing

• Net realizable value:– The estimated selling price in the ordinary

course of business less the estimated costs of completion and the estimated costs necessary to make the sale

– If cost exceeds NRV a loss is recognized

Page 25: Pelaporan dan  Akuntansi Keuangan

Rumus Biaya

• Identifikasi khusus

• FIFI

• Rata-rata tertimbang

• LIFO– ED PSAK No. 14 (Revisi 2008): LIFO

dihilangkan

Page 26: Pelaporan dan  Akuntansi Keuangan

Property, Plant, and Equipment

Page 27: Pelaporan dan  Akuntansi Keuangan

Definisi

• Aset berwujud yang:– Dimiliki untuk digunakan dalam produksi atau

penyediaan barang atau jasa, untuk direntalkan kepada pihak lain, atau untuk tujuan administratif; dan

– Diharapkan untuk digunakan selama lebih dari satu periode

Page 28: Pelaporan dan  Akuntansi Keuangan

Initial Measurement

• All costs required to bring an asset into working condition should be recorded as part of the cost of the asset– Exclude administrative costs– Interest cost during construction of certain

assets– Decommissioning costs is included

Page 29: Pelaporan dan  Akuntansi Keuangan

Cost Subsequent to Purchase or Self-Construction

• To qualify for capitalization, costs must be associated with incremental benefits– Extend useful life– Increase capacity– Improve quality of outputs or permits a

reduction in other cost inputs

Page 30: Pelaporan dan  Akuntansi Keuangan

Depreciation

• Systematic and rational allocation of the depreciable amount of the asset over the asset’s expected useful life

• Requires a component approach for depreciation– Each material component of a composite asset

with different useful lives or different patterns of depreciation is accounted for separately

Page 31: Pelaporan dan  Akuntansi Keuangan

Depreciation Methods

• Straight-line

• Accelerated methods– Diminishing balance– Sum-of-the years’ digits

• Units of production

Page 32: Pelaporan dan  Akuntansi Keuangan

Measurement Subsequent to Initial Recognition

• Cost model carried at its cost less any accumulated depreciation and any accumulated impairment losses

• Revaluation model fair value

Page 33: Pelaporan dan  Akuntansi Keuangan

Revaluation

• Fair value: the amount for which the asset could be exchanged between knowledgeable, willing parties in an arm’s-length transaction– Could use depreciated replacement cost approach

• Revaluation adjustments are to be recognized in other comprehensive income – If a revalued asset is subsequently found to be

impaired, the impairment provision is first offset against the revaluation surplus, and only when that has been exhausted is it expensed

Page 34: Pelaporan dan  Akuntansi Keuangan

Illustration

Page 35: Pelaporan dan  Akuntansi Keuangan

Illustration

Page 36: Pelaporan dan  Akuntansi Keuangan

Revaluation

• The depreciation should be based on the new valuation over the number of remaining years of the asset’s useful life at the time of the latest valuation

Page 37: Pelaporan dan  Akuntansi Keuangan

Illustration

Page 38: Pelaporan dan  Akuntansi Keuangan

Impairment

• At each financial reporting date the reporting entity should determine whether there are conditions that would indicate that impairments may have occurred

• Impairment is the excess of carrying value over recoverable amount– Recoverable amount: net selling price and

value in use (greater of these two amounts)

Page 39: Pelaporan dan  Akuntansi Keuangan

Accounting for Impairments

• Historical cost– Recognized as charges against current period

profit

• Revaluation– Treated as the partial reversal of a previous

upward revaluation• Any excess impairment should be charged to

expense

Page 40: Pelaporan dan  Akuntansi Keuangan

Illustration

Page 41: Pelaporan dan  Akuntansi Keuangan

Impairment

• Reversing an impairment loss– The increased carrying amount of an asset other than

goodwill shall not exceed the carrying amount that would have been determined (net of amortisation or depreciation) had no impairment loss been recognised for the asset in prior years.

– A reversal of an impairment loss for an asset other than goodwill shall be recognised immediately in profit or loss, unless the asset is carried at revalued amount

Page 42: Pelaporan dan  Akuntansi Keuangan

Retirements and Other Disposal

• Both the asset and accumulated depreciation should be eliminated

• Assets that have been identified for disposal classified as “held for sale”– Measured at the lower of the carrying value or

fair value less cost to sale• No longer subject to systematic depreciation

Page 43: Pelaporan dan  Akuntansi Keuangan

Nonmonetary Transaction

• The cost of an item of PPE acquired in exchange for a similar asset is to be measured at fair value

Page 44: Pelaporan dan  Akuntansi Keuangan

Capitalization of Borrowing Costs

• Borrowing costs eligible for capitalization, directly attributable to the acquisition, construction or production of a qualifying asset, are those borrowing costs that would have been avoided if the expenditure on this asset has not been made– Actual borrowing costs less any investment

income on the temporary investment of those borrowing

Page 45: Pelaporan dan  Akuntansi Keuangan

Capitalization of Borrowing Costs

• Qualifying assets are those that normally take an extended period of time to prepare for their intended uses

• 3 conditions must be made before the capitalization period should begin:– Expenditures for the asset are being incurred

– Borrowing costs are being incurred

– Activities that are necessary to prepare the asset for its intended use are in progress

Page 46: Pelaporan dan  Akuntansi Keuangan

Perolehan Secara Gabungan

• Perolehan tanah dan prasarana-sarana secara gabungan, dialokasikan kepada aset tetap tanah secara proporsional berdasarkan perbandingan nilai wajar aset tetap tanah dan aset non tanah– Apabila harga tanah amat handal harga

tanah ditentukan lebih dahulu, lalu sisanya menjadi harga perolehan prasarana dan sarana

Page 47: Pelaporan dan  Akuntansi Keuangan

Tanah Sumbangan

• Dicatat berdasarkan nilai wajar lokasi setempat dan diakui sebagai Modal Berasal dari Sumbangan

Page 48: Pelaporan dan  Akuntansi Keuangan

Properti Investasi

• Properti Investasi adalah properti (tanah atau bangunan atau bagian dari suatu bangunan atau kedua-duanya) yang dikuasai (oleh pemilik atau lessee/penyewa melalui sewa pembiayaan) untuk menghasilkan rental atau untuk kenaikan nilai atau kedua-duanya, dan tidak untuk:– Digunakan dalam produksi atau penyediaan barang

atau jasa untuk tujuan administratif; atau

– Dijual dalam kegiatan usaha sehari-hari

Page 49: Pelaporan dan  Akuntansi Keuangan

Pengukuran Setelah Perolehan Awal

• Model nilai wajar– Seluruh properti investasi dinilai berdasarkan

nilai wajar– Laba atau rugi yang timbul dari perubahan nilai

wajar atas properti investasi harus diakui dalam laporan laba rugi pada periode terjadinya

• Model biaya– Sesuai PSAK No. 16

Page 50: Pelaporan dan  Akuntansi Keuangan

Intangible Assets

Page 51: Pelaporan dan  Akuntansi Keuangan

Definisi

• Aset nonmoneter yang dapat diidentifikasi dan tidak mempunyai wujud fisik serta dimiliki untuk digunakan dalam menghasilkan atau menyerahkan barang atau jasa, disewakan kepada pihak lainnya, atau untuk tujuan administratif

Page 52: Pelaporan dan  Akuntansi Keuangan

Recognition Criteria

• Whether the intangibles asset can be identified separately from other aspects of the business enterprise

• Whether the use of the intangible asset is controlled by the enterprise as a result of its past actions and events

• Whether future economic benefits can be expected to flow to the enterprise

• Whether the cost of the asset can be measured reliably

Page 53: Pelaporan dan  Akuntansi Keuangan

Measurement of the Cost of Intangibles

• Acquired separately analogous to that for PPE

• Acquired as part of business combination fair value as at the date of acquisition

Page 54: Pelaporan dan  Akuntansi Keuangan

Internally Generated Intangibles

• Goodwill not recognized as an intangibles

• Other than goodwill research activity or development activity:– Research expensed immediately– Development capitalized if meets the

recognition criteria

Page 55: Pelaporan dan  Akuntansi Keuangan

Internally Generated Computer Software Costs

• Software-developing company the cost incurred in the development of software programs are research and development costs

• Software internally developed for in-house use may need to be expensed

• Purchased software:– Software purchase for sale inventory– Held for licensing or rental to others intangible asset– Purchased for own use and which is integral to the

hardware part of the cost of the hardware

Page 56: Pelaporan dan  Akuntansi Keuangan

Subsequent Incurred Costs

• Should be recognized as an expense when they incurred unless:– It is probable that those costs will enable the

asset to generate specifically attributable future economic benefits on excess of its assessed standard of performance immediately prior to the incremental expenditure; and

– Those costs can be measured reliably and attributed to the asset reliably

Page 57: Pelaporan dan  Akuntansi Keuangan

Measurement Subsequent to Initial Recognition

• Cost model carried at its cost less any accumulated amortisation and any accumulated impairment losses

• Revaluation model only for freely tradable intangible assets

Page 58: Pelaporan dan  Akuntansi Keuangan

Useful Life

• The accounting for an intangible asset is based on its useful life. – An intangible asset with a finite useful life is

amortised and an intangible asset with an indefinite useful life is not

Page 59: Pelaporan dan  Akuntansi Keuangan

Useful Life

• The useful life of an intangible asset that arises from contractual or other legal rights shall not exceed the period of the contractual or other legal rights, but may be shorter depending on the period over which the entity expects to use the asset.

Page 60: Pelaporan dan  Akuntansi Keuangan

Periode Amortisasi

• Umumnya tidak akan melebihi 20 tahun

Page 61: Pelaporan dan  Akuntansi Keuangan

Amortisation

• Amortisation methods include the straight-line method, the diminishing balance method and the unit of production method.

• If it is not possible to identify the pattern in which the economic benefits are expected to be utilised by the entity, then the straight-line method should be used.

Page 62: Pelaporan dan  Akuntansi Keuangan

Impairment

• An entity is required to test an intangible asset with an indefinite useful life for impairment

Page 63: Pelaporan dan  Akuntansi Keuangan

Impairment

• Reversing an impairment loss– The increased carrying amount of an asset other than

goodwill shall not exceed the carrying amount that would have been determined (net of amortisation or depreciation) had no impairment loss been recognised for the asset in prior years.

– A reversal of an impairment loss for an asset other than goodwill shall be recognised immediately in profit or loss, unless the asset is carried at revalued amount

Page 64: Pelaporan dan  Akuntansi Keuangan

Impairment

• An impairment loss recognised for goodwill shall not be reversed in a subsequent period.

Page 65: Pelaporan dan  Akuntansi Keuangan

Web Site Development and Operating Costs

• Represent an internally generated intangible asset

• Have been likened to “development phase” costs

Page 66: Pelaporan dan  Akuntansi Keuangan

Sewa

Page 67: Pelaporan dan  Akuntansi Keuangan

Definisi

• Sewa adalah suatu perjanjian dimana lessor memberikan hak kepada lessee untuk menggunakan suatu aset selama periode waktu yang disepakati

Page 68: Pelaporan dan  Akuntansi Keuangan

Klasifikasi Sewa

• Suatu sewa diklasifikasikan sebagai sewa pembiayaan jika sewa tersebut mengalihkan secara substansial seluruh risiko dan manfaat yang terkait dengan kepemilikan aset

• Suatu sewa diklasifikasikan sebagai sewa operasi jika sewa tidak mengalihkan secara substansial seluruh risiko dan manfaat yang terkait dengan kepemilikan aset

Page 69: Pelaporan dan  Akuntansi Keuangan

Sewa Pembiayaan

• Lessee mengakui sewa pembiayaan sebagai aset dan kewajiban sebesar nilai wajar aset sewaan atau sebesar nilai kini dari pembayaran sewa minimum, jika nilai kini lebihrendah dari nilai wajar

Page 70: Pelaporan dan  Akuntansi Keuangan

Penyusutan• Kebijakan penyusutan untuk aset sewaan harus

konsisten dengan aset yang dimiliki sendiri• Jika terdapat kepastian yang memadai bahwa

lessee akan mendapatkan hak kepemilikan pada akhir masa sewa penyusutan selama umur masa manfaat aset tersebut

• Jika tidak terdapat kepastian yang memadai bahwa lessee akan mendapatkan hak kepemilikan pada akhir masa sewa disusutkan selama periode yang lebih pendek antara masa sewa dan umur manfaat aset sewaan