slide kuliah akt internsional
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7/23/2019 Slide Kuliah Akt Internsional
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Suharto, SE, M.AK
Universitas Borobudur
1SUHARTO UNIV.BOROBUDUR
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AKUNTANSI
INTERNASIONAL
PEMBAHASAN AKUNTANSI INTERNASIONAL MELIPUTI AITU !
". #IMENSI INTERNASIONAL AKUNTANSI
$. BISNIS INTERNASIONAL #AN STRATE%I MULTINASIONAL
&. SISTEM AKUNTANSI #ALAM LIN%KUN%AN %LOBAL
'. PERKEMBAN%AN AKUNTANSI INTERNASIONAL(. PERBAN#IN%AN PRAKTEK #AN SISTEM AKUNTANSI
). TEKANAN TERHA#AP PEN%UN%KAPAN #AN HARMO*NISASI
AKUNTANSI INTERNASIONAL
+. PERSPEKTI MANA-EMEN TERHA#AP PEN%UN%KAP*AN
INORMASI #AN RE%ULASI
. KOMBINASI #AN KONSOLI#ASI BISNIS INTERNASI*ONAL
/. AKUNTANSI INTERNASIONAL UNTUK %OO#0ILL #AN AKTI1A
TI#AK BER0U-U#
2SUHARTO UNIV.BOROBUDUR
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AKUNTANSI INTERNASIONAL
10. PELAPORAN SEGMENTAL
11. AKUNTANSI PERUBAHAN HARGA DAN INFLASI INTER-NASIONAL
12. AKUNTANSI UNTUK TRANSAKSI DERIVATIF DAN MATA UANG ASING
13. TRANSLASI LAPORAN KEUANGAN MATA UANG ASING
14. EVALUASI KINERJA DAN PENGANGGARAN
15. PERPAJAKAN INTERNASIONAL
16. AUDIT EKSTERNAL OPERASI LUAR NEGERI
17. AKUNTANSI ABAD 21 : BEBERAPA ISU GLOBAL
SUMBER : AKUNTANSI INTERNASIONAL - EKO SUARDI! D"# M.S$
P%&%"'() : BPFE - *+,/")
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INTERNASIONALDisusun oleh : - Heti Triasati! S.".! A#t
- Arie$ %asisto! S.".! A#t - &ah$u' Sholihin! S.".! &.A((.! A#t.
DA)TAR ISI
BAB 1. *"NDAHU+UAN
A. K%&0 M%0%"( A/&)&#( I&)%"&#(+&
B. D%(&(#( A/&)&#( I&)%"&#(+&
. E" E/+&+( G+'D. A#&-A#& P%"#& &)/ G+ I&)%"&#(+&
E. B%"',( B%&)/ K%)%"(')& I&)%"&#(+&
F. P/) P%"8,&,& 8& K9#& A#( P#((/
G. P%"#& U) A/&)&#( I&)%"&#(+&
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INTERNASIONALBAB 2. STANDAR AUNTANSI DI B"B"RA*A N"ARA
A. S'%" #'%" P%"'%8& S)&8" A/&)&#(
B. S)&8" P%0+"& 8( B%'%"0 N%,"
BAB 3. *"NUNA*AN *"+A*ORAN "UANAN
A. P%"/%'&,& 8 P"+#%# P%&,&,/0&
B. P%&,/"& 8& P%&,&,/0& K## 8 P%0+"&
K%&,&.
. P%&,&,/0& K##.
BAB ,. &ATA UAN ASIN
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B. T"&#/#( M) U&, A#(&,
. F+"9"8 E;$&,% +&)"$)#
D. T"&##( M) U&, A#(&,
E. P"/)(/ 8( S%'%# N%,"
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INTERNASIONALBAB /. AUNTANSI UNTU *"RUBAHAN HARA
A. I&8%/# H", U 8& K##
B. +&#)&) M+&%)" U&() R%#))%%&). ""%&) V% A$$+&)(&,
D. I&#( 8( B%'%"0 N%,"
BAB . *"R&ASA+AHAN HUSUS DA+A&
*"+A*ORAN "UANANA. K+'(&#( B(#&(#
B. A/)(< T(8/ B%"98
BAB . HAR&ONISASI AUNTANSI INT"RNASIONA+
A. K%')& /& S)&8" I&)%"&#(+&B. S)&8"8(##( V# H"+&(##(
. D+"+&,& I&)%"&#(+&
D. D+"+&,& N#(+&
E. P%"/%'&,& B"SUHARTO UNIV.BOROBUDUR
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INTERNASIONALBAB . ANA+ISIS +A*ORAN "UANAN
INT"RNASIONA+
A. A#&-A#& &)/ A&(#(# L0+"& K%&,&
I&)%"&#(+&
B. M# &, M&$ 08 K%)%"#%8(& I&+"#(
K%&,&
. T"%&8 P%&(& L0+"& K%&,&
D. A&(#(# L0+"& K%&,&
BAB . )INAN4IA+ RIS &ANA"&"NT
A. K%&0 P%" F(&&$( R(#/ M&,%%&)B. P%"& A/&)&#(
. F+"%(,& E;$&,% R(#/ M&,%%&)
D. P%"/& 8& K+&)"+ &)/ I&#)"%& K%&,&
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INTERNASIONALBAB 10. INT"RNATIONA+ TA5TIONA+ AND
TRANS)"R *RI4IN
A. P%"'%8& S(#)% P/ 8( T(0-)(0 N%,"
B. P/ U&)/ P%&80)& 8"( S'%" A#(&, 8&
P/ B%",&8
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E. M%)+8% T"&#%" P"($(&,
F. P"/)(/ T"&#%" P"($(&,
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AKUNTANSI INTERNASIONAL
DIMENSI INTERNASIONAL AKUNTANSI
PENGANTAR a2untansi ada3ah #) 0"+#%# 0%&,(8%&)((/#(&! 0%&,/"&! 0%&$))&! 8&
0%0+"& )"&#/#( %/+&+( =/%&,&> 8"( #) +",&(##( ? %&)()# &,
8(8(/& #%',( (&+"#( 8 "&,/ %&,'( /%0)#& %/+&+( +% 0(/
0(/ &, %%"/&.
AKUNTANSI %"0/& #(#)% (&+"#( +",&(##( '(/ '(#&(# 0& &+& '(#&(# &, &,#(& %&(/& (&+"#( /%&,& &)/ 0(/-0(/ &,
'%"/%0%&)(&,&.
T& A/&)&#( 8 %&%8(/& (&+"#( &, 80) 8(,&/& +%
0%&,'( /%0)#& &)/ %') /%0)#& %/+&+(.
"BUTUHAN AAN IN)OR&ASI
*"NO&UNIASIAN IN)OR&ASI
AUNTANSI
*"NA&BI+"*UTUSAN
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INTERNASIONAL
PERBEDAAN SISTEM AKUNTANSI
P8 8#"& /&)&#( () # () A) ',( &%%& #) +",&(##( '(/ '(#&(# 0&
&+& '(#&(# &)/ %&,/+&(/#( 0+#(#( /%&,&! /(&%" 8& 0%"'& 0+#(#( /%&,&&
/%08 0(/-0(/ &, '%"/%0%&)(&,&.B%'%"0 aspek yang menyebabkan terjadinya perbedaan akuntansi di dunia &)" (& faktor
pertumbuhan ekonomi, inflasi, sistem politik, pendidikan, profesi akuntan, peraturan
perpajakan dan Pasar Uang & Modal .
M/ 8 ")( # )%"8( 0%"'%8& %&,%&( @ONS"* DASAR6 STANDARAUNTANSI6 DAN *RAT" AUNTANSI.
KENAPA MEMPELAJARI AKUNTANSI INTERNASIONAL
M%0%"( /&)&#( (&)%"&#(+& #&,) 0%&)(&, /"%& %&%8(/& (&+"#( &, "%%<&
/%08 0%') /%0)#& 8 %" 0%"8,&,& (&)%"&#(+& 8& 0#" ,+'.
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+0%"#(+& %"%/ 8( # 8)&,.
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INTERNASIONAL
DEFINISI AKUNTANSI INTERNASIONAL
Pen4ertian A2untansi Internasiona3 I5ba3, Me36her dan E37a33ah 8"//+!"9
%&8%(&(#(/& /&)&#( (&)%"&#(+& #%',( /&)&#( &)/ )"&#/#( &)" &%,"!
0%'&8(&,& 0"(&#(0-0"(&#(0 /&)&#( 8( &%,"-&%," &, '%"(&& 8&"+&(##( #)&8" /&)&#( 8( #%" 8&(. S) 0%"#& ( )%"(') 8%&,&
/&)&#( (&)%"&#(+& 8 08 #) %&80)/& /%#%0)& %//& )"&#/#(
%/#0+" ) (0+".
A/&)&#( D(8%(&(#(/& #%',( /&)&#( &)/ )"&#/#( (&)%"&#(+&! 0%"'&-8(&,&
0"(&#(0 /&)&#( 8( &%,"-&%," &, '%"'%8 8& "+&(##( '%"',( #)&8"/&)&#(. D%(&(#( (&( %(0)( /%0)#& 8 '(8&, /%&,&! 0/! 8()(&, 8&
'(8&, /&)&#( (&& #%") %(0)( 0%"'%8& #)&8" /&)&#( 8"( '%"',( &%,"
8& "+&(##( '%"',( 0"/)%/ /&)&#( 8( #%" 8&(.
lasi7#asi a#untansi internasional 'a8at 'ila#u#an 'ala9 'ua (ara!aitu:
a;Den<an 8erti9=an<an lasi7#asi 'en<an 8erti9=an<an =er<antun<8a'a 8en<etahuan! intuisi 'an 8en<ala9an.
=;Se(ara e98iris lasi7#asi se(ara e98iris 9en<<una#an 9eto'estatisti( untu# 9en<u98ul#an 'ata 8rinsi8 'an 8ra#te# a#untansiseluruh 'unia.
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INTERNASIONAL
PROSES AKUNTANSI
P%&,/"& P"+#%# %&,(8%&)((/#(! %&,%+0+//& 8&
%&,()&, /)(<()# %/+&+( 8& )"&#/#(! %'%"(/& #/&%&8 %&,%&( 0"+()'(()# 8& +0%"#(
P%&,&,/0& P"+#%# %&,/+&(/#(/& /%08 0" 0%&,,&
A8()(&, P"+#%# )%#)#( )%"80 /%&8& 0%&,/"& 8&
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M+8% A/&)&#( B%&8 8( (0+" /% I&8+&%#(P%"/%'&,& A/&)&#( 8(8/&, +% 8& 0%&8(8(/&
=&$& #%/+ '(#&(#>
S%("(&, 0%"'& & 8& 0%"/%'&,& '&,& (&)%"&#(+&!
/%"()& /&)&#( #%/(& %&8( 12SUHARTO UNIV.BOROBUDUR
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INTERNASIONAL
S%" /&)&#( %"0/& #%" (&)%"&#(+&. K"+&++,( '%"(/) (&( %&&//& '9
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INTERNASIONAL
EVOLUSI DAN PERAN BISNIS INTERNASIONAL
P%"/%'&,& '(#&(# 8"( 0%"#& 0"('8( %&8( 0%"#& ,+'.
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INTERNASIONAL
ERA EKONOMI GLOBAL
P%&(&,/)& 0%"8,&,& (&)%"&#(+& '(# %#(()#( 0%"#& 0%",%"/&
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AKUNTANSI INTERNASIONAL
BEBERAPA ALASAN TIDAK MELANJUTKAN GO PUBLI :
K%#& P%"/("& P%#"& &, T%" T(&,,(.
K%#& O0%"#(+&.
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AKUNTANSI INTERNASIONAL
ASPEK AKUNTANSI PADA BISNIS INTERNASIONAL
P8 9/) 0%"#& %//& )"&#/#(! %& # ) +'(,#(
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#)&8" /&)&#(& &, %"0/& /%&8.
BIDANG AKUNTANSI INTERNASIONAL
A/&)&#( (&)%"&#(+& %(0)( 8 #0%/ '#& ) () :
D%#/"(0#( 8& P%'&8(&,& A/&)&#( )# )"&#/#( I&)%"&#(+& M%'#
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#%#( #%") #0%/ /&)&#( &%%&. 1SUHARTO UNIV.BOROBUDUR
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AKUNTANSI INTERNASIONAL
PERMASALAHAN UTAMA AKUNTANSI INTERNASIONAL
1. T&)&,& &, 8(80( A/&)&#( I&)%"&#(+&.
B(#&(# I&)%"&#(+& %&('/& #(&, /%)%",&)&,& %/+&+( &)" &%,"!&, 08 /("& 0%&," 08 :
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K%&,& 8& P%"'&8(&,&&P%&,%'&,& #(#)% I&+"#( ,+'. 1SUHARTO UNIV.BOROBUDUR
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2. L(&,/&,& *&, M%0%&,"( A/&)&#(
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AKUNTANSI
INTERNASIONAL
BAB 2
BISNIS INT"RNASIONA+ DAN STRAT"I &U+TINASIONA+
A+ASAN &"N?A+ANAN BISNIS INT"RNASIONA+.
1. &e98erluas 8e9asaran@8enualan
2. &e98eroleh a#ses =ahan =a#u 'an $a#tor-$a#tor 8ro'u#si lain.
3. &en'a8ata#an a#ses 8en<etahuan! #hususna te#nolo<i.
&A4A& BISNIS INT"RNASIONA+
1. "#s8or 'an I98or
2. ontra# &anae9en
3. *e9a#aian +isensi
,. Inestasi TR"ND &U+TINASIONA+ "NT"R*RIS"
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>urrent ;eriod e;enses $.CCC.CCC,*
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Reserves ?or ?uture 3ia3ibi3it= ".CCC.CCC,*
>urrent ;eriod e;enses ".CCC.CCC,*
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=. Statutor >+e<al; Resere
+&)+ : I&$+% P%"#& A )& (&( 8 1.. %, "%#%"<% &, 8()%)0/& 8 1
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&(( '/&. P%"#& %&,,&/& %)+8% ,"(# "# 8%&,& " %/+&+(# 1 )& )&0 &((
"%#(8.
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M/ "& :
D('%'&/& 08 R%<)(+& R%#%"<% :
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L' D()& 1.!-
SUHARTO UNIV.BOROBUDUR 3
AKUNTANSI INTERNASIONAL
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AKUNTANSI INTERNASIONAL3. Pende2atan Pen4un42a;an =an4 di4una2an o3eh Perusahaan Mu3tinasiona3.
a. Kesesuaian den4an Per7intaan Lo2a3 Seba4ian besar ne4ara 7eneri7a
;e3a;oran 2euan4an =an4 disa<i2an 7enurut Prinsi; a2untansi ne4ara asa3
;erusahaan tsb. >ara ;a3in4 7udah D 7urah ba4i ;erusahaan untu27e7enuhi 2e@a<iban ;e3a;oran 2euan4an.
b. Trans3asi 2e da3a7 Bahasa Lo2a3 Perusahaan den4an 7en=usun 3a;oran
2euan4an da3a7 bebera;a bahasa di sa7;in4 bahasa ne4ara asa3. Mis.Ba=er
6. Trans3asi 2e da3a7 Bahasa dan Mata Uan4 Lo2a3
#isa7;in4 bahasa 3o2a3,
ban=a2 <u4a ;erusahaan 7e3a2u2an trans3asi 2e 7ata uan4 3o2a3.
d. In?or7asi Tentan4 Standar A2untansi =an4 di4una2an.
Men=edia2an
in?or7asi 7en4enai ;rinsi; a2untansi =an4 di4una2an da3a7 ;en=ia;an
;e3a;oran 2euan4an.
e. Se3e6tive Restate7ent Me3a2u2an restate7ent seba4ian ;e3a;orann=a
untu2 7en4atasi seba4ian ;er7asa3ahan =an4 dia2ibat2an o3eh ;erbedaan
standar a2untansi.
?. Se6ondar= State7ent
suatu 3a;oran 2euan4an 3en42a; den4an 6atatan atas
3a;oran 2euan4an =an4 disia;2an 7enurut standar a2untansi ne4ara 3ain.
#isia;2an se6ara 2husus ba4i ;en44una di ne4ara 3ain dan untu2
7enin42at2an ;e7aha7an dan 7an?aat ba4i ;en44una =an4 te3ah
ditar4et2an.
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AKUNTANSI INTERNASIONAL
PENGUNGKAPAN KHUSUS
T(8/ 8& 0%&,&,/0& &, '%"#() (&)%"&#(+& %&%''/& )(0%
8& /()# 0%&,&,/0& &, 8(') +% 0%"#& '%"<"(#(.
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/%0)#& +% 0(/ (&.
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() : B%"0 '&/ B,(& B%&)/& A," %'( 8
8(0( 8& 0 %'%"(/& 0%&& #%#( /%')& 0%&,,&.
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INTERNASIONALBEBERPA PEN%UN%KAPAN KHUSUS !
". Pen4un42a;an Se47en
Pen=atuan 2ese3uruhan se47en bisnis 2e da3a7
satu entitas bisnis 7e7buat ;en44una tida2 7un42in untu2 7en4a2ses
2eter4antun4an ;erusahaan ;ada tia; se47en industri. In?or7asi se47en
di;er3u2an untu2 7en4identi?i2asi2an trend ;ertu7buhan, ;ro?itabi3itas,
dan resi2o =an4 berhubun4an den4an tia; se47en.
$. Pen4un42a;an #a7;a2 sosisa3 Ban=a2 ;erusahaan =an4 7e3a2u2an
da7;a2 sosia3 untu2 7e7ban4un i7a4e seba4ai ;erusahaan =an4
bertan44un4 <a@ab 2e;ada 7as=ara2at. #a3a7 ha3 ini ada & ;en4un42a;ansosia3, =aitu !
a. Tena4a Ker<a
b. 1a3ue Added A6tivities
6. Masa3ah Lin42un4an
BA>A BUKU ! RE#ERI>K #.S >HOI BUKU I E#ISI )
BAB ( HAL. "+(*$$/
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MATA UAN% ASIN%P%"#& M)(&#(+& )%"(') 8 /)(<()# (&)%"&)(+&! #%(&,,
)"&#/#(& 8& 0+"& /%&,& &, 8(#(/& #&,) /+0%/#.
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A. NILAI TUKAR
N(( K+&<%"#( #) ) &, 8 &, # 8"( ) &, &, (& 08
&(( )/" =%;$&,% ")%> )%")%&).
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B. TRANSAKSI MATA UANG ASING
K"%& &(( )/" '%"/)#(! #( 8"( &(( )/" &, 8($)) 08 )&,,
)"&#/#( '%"' 08 #) )&,, 0%&%%#(& )"&#/#(.
+&)+ : T&,, 1 J&"( 24! P%"#& A 8( I&8+&%#( %'%( P%")&
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)%"80 "%/%&(&, 0%")& :
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T9+ T"&#$)(+& A00"+$
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A8 P%"#%)& &)/ %'%( 8& %& ) &, #(&, 8( # 8) 08
&(( )/" )%)0 &, 8(#%') @F+"9"8 R)%.D.TRANSLASI MATA UANG ASING
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2. M%)+8% T"&##(
. S(&,% R)% M%)+8 =""%&) R)% M%)+8>
'. M)(0% R)% M%)+8 :
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T%0+" M%)+8
3. P%&,"& 08 0+"& K%&,&
E. PRAKTEK DI SEBELAS NEGARAA#)"(! B"(! K&8! P%"&$(#! J%"&!J%0&,! M%/#(/+! B%&8!
N(,%"(! I&,,"(#! U&()%8 S))% A%"($.
B$ B/ A/&)&#( I&)%&#(+& HetiTrias@ati d22. Ha3.() dst.
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SUHARTO UNIV.BOROBUDUR ,
AKUNTANSI UNTUK PERUBAHAN HAR%A
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AKUNTANSI UNTUK PERUBAHAN HAR%A
8>HAN%IN% PRI>ES9A##( )%+"( /&)&#( '9 &() +&%)%" #)'( #%)(0 #)! &(( &, #%/"&,
)%)0 # 8%&,& &(( &, &, /& 8)&,.
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#() 8(//& /"%& )(8/ %0%")('&,/& /"%& &$ 0%"'& ",
8& /##.
A.INDEKS HARGA UMUM DAN KHUSUS
1. I&8%/# H", U
I&8%/# H", U 8(') 8%&,& %&,,&/& ")-") ",
#%/%+0+/ '"&, 08 )()(/ 9/) )%")%&) /%8(& 8(0%"'&8(&,/&8%&,& ")-") ", '"&, &, # 08 0%"(+8% 8#".
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H", #) '"&, &, )%",&)&, 8%&,& 08 0%"(&)& 8&
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3. M# P%&((& 8%&,& P%"'& H",
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4. R%/%&(&, M+&%)%" 8 /# ) /)(< (&& ) )&, &,
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#) /( &)/ #% &() +&%)%" )%")%&). +&)+ :P%"#%8(&! P%")&! T&! M+8 S 8& L' &, D()&.
B. ONSTANT MONETAR* UNIT RESTATEMENT
A8 '%&)/ 8"( %&)/& /%'( 0+"& /%&,& &)/
0%"'& 8 8 '%( &() +&%)%". L&,/-&,/ 8
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J(/ 0%&%#(& )(&,/) ", 8(//& &)/ )& #%'%&! #%
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M%&,()&, HPP 8%&,& %&,,&/& 0%"#%8(& 9 8& /("
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B&,&& 8& 0%")& 0%" 8(0(# 0(#/& %&") )&,,
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&, )% 8(//& "%#))%%&).
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R,( ' 8 '%( )%"8( /"%& /%0%((/& "%/%&(&, +&%)%"
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4. E<#( +&#)&) M+&%)" U&() A$$+&)(&,
L0+"& K%&,& 8%&,& &() +&%)%" &, /+&#)&) )(8/ 8(8%#(&
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. URRENT VALUE AOUNTING
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/##. ""%&) V% F(&&$( S))%%&) %&&//& 0%&," 0%"'&
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1. G%"(&, A8#)%&)
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2. E<#( ""%&) V% A$$+&)(&,
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HARMONISASI AKUNTANSI INTERNASIONAL
A. KEBUTUHAN AKAN STANDAR INTERNATIONAL
A("& '"&,! +8! 8& #'%"-#'%" %/+&+( &)" &%," 8&
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. DORONGAN INTERNASIONAL
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". *"R"&BANAN T"RBARU
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RANU&AN
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T% O",&()(+& +" E$+&+($ ++0%")(+& 8& D%<%+0%&) %&%"'()/&
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*"R&ASA+AHAN HUSUS DA+A& *"+A*ORAN"UANAN
A. KOMBINASI BISNIS
- E/#0&#( I&)%"&
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KHUSUS DALAM PELAPORAN KEUANGANPoo3in4 O? Interest
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L0+"& K+&#+(8#( 8( B%'%"0 N%,".
B. AKTIVA TIDAK BERUJUD
1. G++89(
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KHUSUS DALAM PELAPORAN KEUANGAN
2. P%&%()(& 8& P%&,%'&,&
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"+O&*O :
I . BAB / SION D
II. BAB
SH"++AIII. BAB ANA
IV. BAB VI4TORIA
V. BAB 10 &USIA&SIH
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