Teori Akuntansi Aset Dan Kewajiban
Teori Akuntansi Aset Dan Kewajiban
Teori Akuntansi Aset Dan Kewajiban
APB
(1970a, par. 57 &
132)
by debit balance
Property right or
value acquired
The future
Include A
deffered charge
Economics
resources having
future economics
value
More than legal
property
Include A
deffered charge
FASB
(1985, par. 25)
Probable future
benefit = future
services
potentials
Obtain and
Control by an
entity
Past events or
transactions
The Severability-Exchangeability
Only those economics resources that can be severed from
the firm and sold. Legal orientation
Type Assets
Held for sale: dalam suatu pertukaran
langsung, misalnya barang dagangan
Type
Assets
Accounts
Measurements ASSETS
Receivables
Investments
marketable
Investments
Inventories
Asset
dibangun
sendiri dan
Persediaan
Manufaktur
SFAS 12 : LOCOM
Accounts
Aset yang
Didepresiasi
atau
Deplesi
(sumber alam)
Impaired Asstes
Fair Value jika < Carrying Value (asumsikan undiscounted Future CF < Carrying
Value)
Pertukaran
aset non
moneter
Nilai buku aktiva lama ditambah dengan kas jika ada tambahan kas
Intangible
Assets
Deffered
Charge
Restrukturisa
si Piutang
LIABILITIES
LIABILITIES
Definisi LIABILITIES
obligations
Include A deffered charge
Definisi LIABILITIES
Type Liabilities
Contractual Liabilities: Liabilities yang
Didukung perjanjian tertulis ada dasar hukum
secara eksplisit
Type
Liabilities
Bonds Payable
Premium/Discount diamortisasi
xxx
xxx +
xxx
xxx xxx
Securitizations
Financial Asset
Transferor
Transferee
Cash
Cash
Securitas
Outside
Investor
OWNERS
EQUITIES
Owners Equity
Legal
Capital
OWNERS EQUITY
Retained Earnings
Other Contr.
Capital
Income Statement
Accounts
Debits
Losses
Ordinary
Prior Period
Adjustments
Dividens
Credits
Expenses
Extra ordinary
Revenues
Gains
Ordinary
Extra ordinary
Contributed Capital
Legal Capital
Modal saham sebesar nilai nominal, atau harga pasar saat
diterbitkan jika tidak memiliki nilai nominal.
Other Contributed Capital
Stock premium (Harga pasar > Nilai pari)
Donated capital (Modal sumbangan, fair value)
Reissue treasury stock (Harga Jual > harga penarikan)
Issue stock option (Tambahan konvensasi saat pembelian)
Stock warrant (jika harga saham> nilai warrant+Kas)
Unrealized Gains or Losses
Gains or Losses dari securitas yang tersedia untuk dijual
Capital Transactions
Kontribusi oleh pemilik
Distribusi ke Pemilik
Income Related Transactions
Income Statement Transactions
Prior Period Adjustment
The Market
Value at The
Time of
Transactions
Financial Instruments
Yang Kompleks
didasari oleh motivasi manajemen misalnya untuk
memanfaatkan hukum pajak, hedging dan untuk tujuan
off-balance sheet (misalnya Leasing)
Derivatives
Party will
Realize Loss
Option-Based Derivatives
Stock option
Klaim/opsi untuk membeli atau menjual saham (put-call) yang sengaja
diciptakan oleh investor untuk dijual kepada investor lain.
Convertible bonds
Obligasi yang dapat dikonversi dengan saham biasa. Obligasi
seperti ini mengandung sifat ekuitas dan kewajiban.
Jika hak konversi digunakan maka akan menjadi modal setoran
Convertible Preffered Stock
Saham prioritas yang dapat dikonversi menjadi saham biasa. Pada
saat konversi agio/diasgio juga ikut ditransfer.
Swaption: Gabungan Swap dan Option disebut
Classification
Approach
Income Definitions
Sumber
Committee on
Terminology
(1955, par. 8)
APB
(1970b par.
134)
Definisi
Income and profit refer to amounts resulting from
the deduction from revenues, or from operating
revenues, of cost of gods sold, other expenses, and
losses (Revenue-Expense Approach)
Net income (net loss)the excess (deficit) of revenue
over expenses for an accounting period
(Revenue-Expense Approach)
Revenue Definitions
Sumber
Definisi
Committee on
Terminology
(1955, par. 5)
APB
(1970b par. 134)
FASB
(SAFC No. 6,
1985b par. 78)
Gains
Sumber
Definisi
APB
(1955, par. 198)
FASB
(1985b par. 82)
Pro-Con
Munculah konsep: Current operating income concept
All-inclusive income concept
Expenses Definitions
Sumber
Committee on
Terminology
(1957, par. 3)
APB (1970b
par. 134)
Definisi
Expense in the broadest sense includes all expired
costs which are deductible from revenues
(Revenue-Expense Approach)
Expensesgross decreases in assets or gross increases in liabilities
recognized and measured in conformity with generally accepted
accounting principles that result from those types of profitdirected activities of an enterprise
(Revenue-Expense Approach)
FASB (SAFC
6, 1985b par.
80)
R-E
Property right or
value acquired
The future
Include A
deffered charge
APB
(1970a, par. 57 &
132)
Economics
resources having
future economics
value
Include A
deffered charge
R-E A-L
FASB
(1985, par. 25)
A-L
Probable future
benefit = future
services
potentials
Obtain and
Control by an
entity
Past events or
transactions
Current Operating
All-Inclusive
Perbandingan Baik-Buruk
Current Operating
CO lebih berguna untuk menilai
kinerja manajemen
2.
CO lebih berguna untuk
memprediksi kinerja masa y.a.d.
Alasan:
Aliran ini percaya bahwa para
pengguna hanya melihat bottomline net income untuk menilai dan
prediksi. OKI jika laporan L/R
dimasuki item-item yang
extraneous, nonoperating,
insidental, maka user akan seriously
misleading.
1.
All-Inclusive
1.
2.
3.
4.