pelaporan dan akuntansi keuangan
DESCRIPTION
Pelaporan dan Akuntansi Keuangan. Liabilities and Equity. Liabilities: probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events - PowerPoint PPT PresentationTRANSCRIPT
![Page 1: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/1.jpg)
Pelaporan dan Akuntansi Keuangan
![Page 2: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/2.jpg)
Liabilities and Equity
• Liabilities: probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events
• Equity: the residual interest in the assets that remains after deducting its liabilities
![Page 3: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/3.jpg)
Current Liabilities, Provisions,Contingencies, and Events after the Reporting Period
![Page 4: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/4.jpg)
Current Liabilities
• Entity obligations whose liquidation is reasonably expected to require the use of existing resources properly classified as current assets or the creation of other current liabilities
• Obligations that are due on demand or will be due on demand within one year or operating cycle, if longer
![Page 5: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/5.jpg)
Types of Liabilities
• Both of the payment and payee are known
• The payee is known but the amount may have to be estimated
• The payee is unknown and the amount may have to be estimated
• The liability has been incurred due to a loss contingency
![Page 6: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/6.jpg)
Amount and Payee Known
• Accounts payable• Notes payable• Dividends payable• Unearned revenues or advances• Returnable deposits• Accrued liabilities• Agency liabilities• Obligations that are due on demand or will
become due on demand within one year• Short-term obligations expected to be
refinanced
![Page 7: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/7.jpg)
Payee Known but the Amount may Need to be Estimated
• Provisions– Liabilities having uncertain timing or amount– A provision should be recognized only if:
• The entity has present obligation (legal or constructive) as a result of a past event
• It is probable that an outflow of resources embodying economic benefits will be required to settle the obligation
• A reliable estimate can be made of the amount of the obligation
![Page 8: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/8.jpg)
Payee Known but the Amount may Need to be Estimated• Provisions
– Unlawful environmental damage– Provision for restructuring costs– Onerous contract– Decommissioning costs– Taxes payable– Property taxes payable– Bonus payments– Compensated absences– Short sale obligations
![Page 9: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/9.jpg)
Payee Unknown and the Amount May Have to be Estimated
• Premiums• Product warranties• Other customer incentives
– Example: airline frequent flyer mileage programs
![Page 10: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/10.jpg)
Contingent Liabilities
• An obligation that is either:– A possible obligation arising from past events, the
outcome of which will be confirmed only on occurrence or nonoccurence of one or more uncertain future events which are not wholly within the control of the reporting entity; or
– A present obligation arising from past events, which are not recognized either because it is not probable that an outflow of resources will be required to settle an obligation or the amount of the obligation can not be measured with sufficient reliability
![Page 11: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/11.jpg)
Contingent Liabilities
• Reporting entity is not to give formal recognition to a contingent liability– Disclose in the notes to the financial
statements• Example: litigation• Contingent assets should not be
recognized– Disclosed if the inflow of economic benefits is
probable
![Page 12: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/12.jpg)
Reporting Events Occurring after the Reporting Period• Adjusting and nonadjusting events
– Adjusting events: those post-balance-sheet events that provide evidence of conditions that actually existed at the balance sheet date, albeit they were not known at the time
• Financial statements should be adjusted– Nonadjusting events: those post-balance-sheet events
that are indicative of conditions that arose after the date of the statement of financial position
• Financial statements should not be adjusted
![Page 13: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/13.jpg)
Adjusting Events
• Example:– Resolution of a court case– Information indicating that an asset was
impaired– The determination of the cost of assets
purchase, or the proceeds from assets disposed of
– The determination of the amount of profit sharing or bonus payments
– The discovery of fraud or errors
![Page 14: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/14.jpg)
Kewajiban Diestimasi, Kewajiban Kontinjensi, dan Aset Kontinjensi
• Kewajiban diestimasi: kewajiban yang waktu dan jumlahnya belum pasti– Diakui sebagai kewajiban
• Kewajiban kontinjensi tidak diakui sebagai kewajiban
• Perusahaan tidak diperkenankan mengakui adanya aset kontinjensi
![Page 15: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/15.jpg)
Financial Instruments – Long-Term Debt
![Page 16: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/16.jpg)
Long-term Debt
• Future sacrifices of economic benefits to be repaid over a period of more than one year or, if longer, over more than one operating cycle
![Page 17: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/17.jpg)
Notes and Bonds
• Nominal vs. effective rates:– Market rate > stated rate: discount– Stated rate > market rate: premium
• Effective interest method is the prescribed method of accounting for a discount or premium– Straight-line may be used if the results are
not materially different
![Page 18: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/18.jpg)
Extinguishment of Debt
• Removing a financial liability (or part of financial liability) is warranted only when the obligation is extinguished– Deemed to have occurred when the
obligation is discharged or canceled or expires
![Page 19: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/19.jpg)
Extinguishment of Debt
• Substantial modification of the terms of existing debt– Represents an extinguishment of the old debt
and results in derecognition of that debt and recognition of new debt instrument
• Discounted present values of cash flows under the terms of the new debt differs at least 10% from the discounted present value of the remaining cash flows of the original debt instrument
![Page 20: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/20.jpg)
Computing the Gain or Loss on Debt Extinguishments
• The difference between the net carrying value and the acquisition price is to be recorded as a gain or loss– Recognized in the period in which the
retirement takes place– Reported as “other” income or expense
![Page 21: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/21.jpg)
Convertible Debt
• Compound instruments component parts of which must be classified accordingly to their separate characteristics– Measured at fair value first, with the residual
amount assigned to the equity component
![Page 22: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/22.jpg)
Induced Conversion of Debt
• The issuance of ‘sweeteners’ should be accounted for as a reduction in the proceeds of the share offering, thereby reducing contributed capital from the transaction
![Page 23: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/23.jpg)
Shareholders’ Equity
![Page 24: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/24.jpg)
Equity
• Residual interest in the assets of an enterprise after deducting all its liabilities
• 3 broad subdivisions:– Issued share capital– Retained earnings– Other components of equity (reserves)
![Page 25: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/25.jpg)
Classification between Liabilities and Equity
• Compound instruments:– Classify the component parts of the financial
instrument separately as equity or liability– The full fair value of the liability component(s)
must be reported as liabilities, and only the residual value, at issuance, can be included as equity
![Page 26: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/26.jpg)
Preferred Shares
• Preferred shareholders are owners who have certain rights superior to those of common stockholders
![Page 27: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/27.jpg)
Accounting for the Issuance of Shares
• Depends on whether the share capital has a par or stated value
![Page 28: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/28.jpg)
Share Capital Issued for Services
• Should be reflected at the fair value of the property or services received
• If this information is not readily available, the transaction should be recorded at the fair value of the shares that were issued
![Page 29: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/29.jpg)
Issuance of Share Units
• Where both of the classes of shares are publicly traded: allocated in proportion to the relative market values of the securities
• If only one of the securities is publicly traded: the proceeds should be allocated to the one that is publicly traded based on its known market value and any excess is allocated to the other
![Page 30: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/30.jpg)
Share Subscriptions
• The amount of share subscriptions receivable sometimes treated as an asset
• However, most are shown as a reduction of shareholders’ equity
![Page 31: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/31.jpg)
Piutang kepada Pemegang Saham
• Disajikan dalam kelompok aset lancar• Bila batas waktu penyetoran modal atau
pelunasan piutang pesanan saham dipesan terlampaui, maka piutang pemegang saham dikompensasi ke ekuitas
![Page 32: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/32.jpg)
Donated Capital
• US GAAP: revenue• IFRS does not address contributions or
donations
![Page 33: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/33.jpg)
Tanah Sumbangan
• Dicatat berdasarkan nilai wajar lokasi setempat dan diakui sebagai Modal Berasal dari Sumbangan
![Page 34: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/34.jpg)
Retained Earnings
• Accumulated amount of earnings of the corporation from the date of inception (or from the date of reorganization) less the cumulative amount of distributions made to shareholders and other charges to retained earnings
![Page 35: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/35.jpg)
Dividends and Distributions
• Cash Dividends– The declaration date governs the incurrence
of a legal liability by the corporation• Share dividend
– Represent neither an actual distribution of the asses of the corporation nor a promise to distribute those assets
– Not considered a legal liability when declared– Small and large stock dividend
![Page 36: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/36.jpg)
Liquidating Dividends
• Recorded by charging additional contributed capital rather than retained earnings
![Page 37: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/37.jpg)
Dividen Saham
• Pembagian dividen saham dicatat berdasarkan nilai wajar saham– Harga pasar pada penutupan sesi terakhir
![Page 38: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/38.jpg)
Accounting for Treasury Share Transactions
• Cost method• Par value method• Constructive retirement method
![Page 39: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/39.jpg)
Penebusan/Penarikan Kembali Modal Saham
• Cost method• Par value method
![Page 40: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/40.jpg)
Kesalahan Mendasar
• Dalam mengoreksi suatu kesalahan mendasar, jumlah koreksi yang berhubungan dengan periode sebelumnya harus dilaporkan dengan menyesuaikan saldo laba awal periode
![Page 41: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/41.jpg)
Accounting for Share-Based Payments• When share capital is issued
immediately, measurement is not generally difficult– The expense is immediately recorded
• When employers are granted options to later acquire shares– Estimate fair value of a share option (use
option pricing model)– Expense the value of share options granted
over the period during which the employee is earnings the option (until the option vests)
![Page 42: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/42.jpg)
Akuntansi Waran
• Waran adalah efek yang diterbitkan oleh suatu perusahaan yang memberi hak kepada pemegangnya untuk memesan saham dari suatu perusahaan tersebut pada harga dan jangka waktu tertentu
![Page 43: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/43.jpg)
Waran Pisah
• Dana perolehan dari penerbitan efek yang bersifat utang yang disertai dengan penerbitan saham pisah dialokasikan kepada kedua efek berdasarkan nilai wajar masing-masing efek– Jumlah yang dialokasikan ke waran
dilaporkan sebagai Modal Disetor Lainnya
![Page 44: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/44.jpg)
Waran Lekat
• Dana perolehan dari penerbitan efek utang yang disertai waran lekat dilaporkan sebagai kewajiban
![Page 45: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/45.jpg)
Waran bebas
• Dengan suatu pembayaran: dicatat dalam Modal Disetor Lainnya
• Dengan cuma-cuma: tidak perlu dicatat
![Page 46: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/46.jpg)
Akuntansi Kuasi-Reorganisasi
• Kuasi-reorganisasi merupakan prosedur akuntansi yang mengatur perusahaan merestrukturissasi ekuitasnya dengan menghilangkan defisit dan menilai kembali seluruh aset dan kewajibannya
![Page 47: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/47.jpg)
Penilaian Kembali Aset dan Kewajiban
• Aset dan kewajiban harus dinilai kembali dengan nilai wajar
• Selisih antara nilai wajar aset dan kewajiban dengan nilai bukunya diakui pada akun selisih penilaian aset dan kewajiban
• Selisih penilaian aset dan kewajiban digabung dengan selisih revaluasi aset tetap (jika ada) sebelum digunakan untuk mengeliminasi atau menambah defisit
![Page 48: Pelaporan dan Akuntansi Keuangan](https://reader038.vdocument.in/reader038/viewer/2022102619/56812acd550346895d8ea91d/html5/thumbnails/48.jpg)
Urutan Pengeliminasian Saldo Laba Negatif
• Urutan prioritas:– Cadangan umum– Cadangan khusus– Selisih penilaian aset dan kewajiban
(termasuk selisih revaluasi aset tetap) dan selisih penilaian sejenisnya
– Tambahan modal disetor dan sejenisnya– Modal saham