5-1
STIE LATANSA MASHIRO
PRODI AKUNTANSI
2017
PREVIEW OF CHAPTER
Intermediate Accounting IFRS 2nd Edition
5
5-3
1.
Explain the uses and limitations of a statement of financial position.
2. Identify the major classifications of the statement of financial position.
3. Prepare a classified statement of financial position using the report and account formats.
4. Indicate the purpose of the statement of cash flows.
5. Identify the content of the statement of cash flows.
6. Prepare a basic statement of cash flows.
7. Understand the usefulness of the statement of cash flows.
8. Determine additional information requiring note disclosure.
9. Describe the major disclosure techniques for financial statements.
After studying this chapter, you should be able to:
Statement of Financial Position and Statement of Cash Flows
5
LEARNING OBJECTIVES
Laporan posisi keuangan disebut sebagai neraca :
1. Melaporkan aset, kewajiban, dan ekuitas pada tanggal tertentu.
2. Memberikan informasi tentang sumber daya, kewajiban kepada kreditur, dan ekuitas.
3. Membantu dalam memprediksi jumlah, waktu, dan ketidakpastian arus kas masa depan.
STATEMENT OF FINANCIAL POSITION
5-5
Mengukur tingkat pengembalian.
Mengevaluasi struktur modal.
Menilai risiko dan arus kas masa depan.
Menilai perusahaan :
► Liquidity,
► Solvency, and
► Financial flexibility.
Kegunaan:
Laporan Posisi Keuangan
LO 1
Sebagian besar aset dan kewajiban dilaporkan berdasarkan biaya historis.
Menggunakan dasar pertimbangan dan estimasi.
Banyak item dari nilai keuangan yang dihilangkan.
Keterbatasan:
STATEMENT OF FINANCIAL POSITION
5-7
1. Explain the uses and limitations of a statement of financial position.
2.
Identify the major classifications of the statement of financial position.
3. Prepare a classified statement of financial position using the report and account formats.
4. Indicate the purpose of the statement of cash flows.
5. Identify the content of the statement of cash flows.
6. Prepare a basic statement of cash flows.
7. Understand the usefulness of the statement of cash flows.
8. Determine additional information requiring note disclosure.
9. Describe the major disclosure techniques for financial statements.
After studying this chapter, you should be able to:
Statement of Financial Position and Statement of Cash Flows
5
LEARNING OBJECTIVES
LIABILITY EQUITY
Elemen Posisi Keuangan:
Sumber daya yang dikendalikan oleh entitas.
Akibat peristiwa masa lalu.
Adanya manfaat ekonomi masa depan yang diharapkan mengalir ke entitas.
ASSET
CLASSIFICATION IN THE STATEMENT
5-9
EQUITY
Elemen-elemen Laporan Posisi Keuangan:
Kewajiban entitas saat ini.
Yang timbul dari peristiwa masa lalu.
Penyelesaiannya menghendaki adanya arus keluar dari sumber daya yang mengandung manfaat ekonomi.
ASSET
CLASSIFICATION IN THE STATEMENT
LIABILITY
LO 2
LIABILITY
Elemen-elemen Laporan Posisi Keuangan:
Hak residual atas aset perusahaan setelah dikurangi semua kewajiban.
ASSET
CLASSIFICATION IN THE STATEMENT
EQUITY
5-11
Subclassifications
IFRS mensyaratkan perubahan pada posisi pelaporan asset dengan menempatkan asset tidak lancar dibagian atas yang diikuti asset lancar.
CLASSIFICATION IN THE STATEMENT
ILLUSTRATION 5-1 Statement of Financial Position Classification
LO 2
Secara umum terdiri dari:
Investasi jangka panjang
Aset, dan Peralatan
Aset tak berwujud
Aset lainnya
Aset-aset tidak lancar
CLASSIFICATION IN THE STATEMENT
5-13
Beberapa Investasi jangka panjang:
1. Efek (obligasi, saham biasa, atau catatan jangka panjang).
2. Aset berwujud yang saat ini tidak digunakan dalam operasi (tanah yang dimiliki untuk spekulasi).
3. Dana khusus (sinking fund, dana pensiun, atau dana ekspansi pabrik).
4. Anak perusahaan Non-konsolidasi atau perusahaan asosiasi.
CLASSIFICATION IN THE STATEMENT
LO 2
Investments in Debt and Equity Securities
Portfolio Type Classification
Held-for-
Collection Debt Amortized Cost Current or Non-current
Trading Debt or Equity Fair Value Current
Non-Trading
Equity Equity Fair Value Current or Non-current
CLASSIFICATION IN THE STATEMENT
Valuation
5-15
Investasi jangka panjang:
ILLUSTRATION 5-17 Classified Report-FormStatement of Financial Position
CLASSIFICATION IN THE STATEMENT
LO 2
Aset berwujud berumur panjang yang digunakan dalam operasi rutin perusahaan.
Properti fisik seperti tanah, bangunan, mesin, furnitur, alat, dan sumber daya wasting (mineral).
Kecuali tanah, perusahaan mendepresiasi (misalnya, bangunan, mesin, alat) atau menghabiskannya (misalnya, cadangan minyak) aset.
Properti, Pabrik, and Peralatan
CLASSIFICATION IN THE STATEMENT
5-17
CLASSIFICATION IN THE STATEMENT
Property, Plant, and Equipment
ILLUSTRATION 5-17 Classified Report-FormStatement of Financial Position
LO 2
Tidak adanya substansi fisik dan merupakan instrumen non keuangan.
Paten, hak cipta, waralaba, goodwill, merek dagang, nama dagang, dan daftar pelanggan.
Amortisasi asset berwujud dengan umur ekonomis terbatas selama masa manfaat.
Penurunan nilai berkala atas asset berwujud dengan umur ekonomis terbatas .
Intangible Assets
CLASSIFICATION IN THE STATEMENT
5-19
Intangible Assets
ILLUSTRATION 5-17 Classified Report-FormStatement of Financial Position
LO 2
Jenisnya bervariasi meliputi:
biaya dibayar dimuka untuk jangka panjang
piutang tidak lancar
Aset pada dana khusus
Properti yang dimiliki untuk dijual
Kas yang dibatasi penggunaannya atau surat berharga
Aset-aset lainnya:
CLASSIFICATION IN THE STATEMENT
5-21
Kas dan aset lainnya yang dapat dikonversi menjadi uang tunai, menjual, atau mengkonsumsi baik dalam satu tahun atau dalam siklus operasi, mana yang lebih lama.
Aset-aset lancar:
CLASSIFICATION IN THE STATEMENT
ILLUSTRATION 5-5 Current Assets and Basis of Valuation
LO 2
Disclose (mengungkapkan):
Dasar penilaian (misalnya, lebih rendah dari biaya perolehan atau nilai realisasi bersih).
asumsi arus biaya (misalnya, FIFO atau biaya rata- rata).
CLASSIFICATION IN THE STATEMENT
Persediaan:
5-23
Inventories
ILLUSTRATION 5-17 Classified Report-FormStatement of Financial Position
LO 2
Piutang merupakan kategori utama yang harus ditampilkan dalam neraca atau catatan LK.
Sebuah perusahaan harus secara jelas mengidentifikasi
Prediksi kerugian akibat piutang tak tertagih.
Jumlah dan sifat setiap piutang non-perdagangan.
Piutang yang digunakan sebagai jaminan.
Piutang (Receivables)
CLASSIFICATION IN THE STATEMENT
5-25
Receivables
LO 2
ILLUSTRATION 5-17 Classified Report-Form
Statement of Financial Position
Pembayaran tunai, yang dicatat sebagai aset karena layanan atau manfaat akan diterima di masa depan.
Insurance
Supplies
Advertising
Cash Payment BEFORE Expense Recorded
Rent
Taxes Prepayments often occur in regard to:
Beban Dibayar Dimuka (Prepaid Expenses)
CLASSIFICATION IN THE STATEMENT
5-27
Prepaid Expenses
ILLUSTRATION 5-17 Classified Report-FormStatement of Financial Position
LO 2
Beberapa Investasi jangka pendek:
CLASSIFICATION IN THE STATEMENT
Portfolio Type Classification
Held-for-Collection (Dimiliki untuk-
Koleksi
) Debt Amortized Cost Current or
Non-current
Trading Debt or Equity Fair Value Current
Non-Trading
Equity Equity Fair Value Current or Non-current
Valuation
5-29
Short-Term Investments
ILLUSTRATION 5-17 Classified Report-FormStatement of Financial Position
LO 2
Umumnya setiap uang yang tersedia "on demand."
Setara kas - investasi jangka pendek dan sangat likuid yang jatuh tempo dalam waktu tiga bulan atau kurang.
Pembatasan atau komitmen harus diungkapkan.
Cash
CLASSIFICATION IN THE STATEMENT
5-31
Cash
ILLUSTRATION 5-17Classified Report-Form
Statement of Financial Position
LO 2
Equity
CLASSIFICATION IN THE STATEMENT
5-33
Equity
ILLUSTRATION 5-17Classified Report-Form
Statement of Financial Position
LO 2
Non-Current Liabilities
Tiga jenis kewajiban non-current:
1. Kewajiban yang timbul dari situasi pembiayaan spesifik.
2. Kewajiban yang timbul dari operasi biasa perusahaan.
3. Kewajiban yang tergantung pada terjadi atau tidak
terjadinya satu atau lebih peristiwa di masa depan untuk mengkonfirmasi jumlah yang harus dibayarkan, atau
penerima pembayaran, atau tanggal dibayarkan.
CLASSIFICATION IN THE STATEMENT
5-35
Non-Current Liabilities
ILLUSTRATION 5-17 Classified Report-FormStatement of Financial Position
LO 2
Current Liabilities
Kewajiban yang diperkirakan secara memadai akan diselesaikan
dengan menggunakan aktiva lancar atau penciptaan kewajiban lancar lainnya.
Meliputi:
1. Hutang yang dihasilkan dari akuisisi barang dan jasa.
2. Koleksi diterima di muka untuk pengiriman barang atau kinerja pelayanan.
3. Kewajiban lain yang likuidasi akan berlangsung dalam siklus operasi atau satu tahun.
CLASSIFICATION IN THE STATEMENT
5-37
Current Liabilities
ILLUSTRATION 5-17 Classified Report-FormStatement of Financial Position
LO 2
1. Explain the uses and limitations of a statement of financial position.
2. Identify the major classifications of the statement of financial position.
3.
Prepare a classified statement of financial position using the report and account formats.
4. Indicate the purpose of the statement of cash flows.
5. Identify the content of the statement of cash flows.
6. Prepare a basic statement of cash flows.
7. Understand the usefulness of the statement of cash flows.
8. Determine additional information requiring note disclosure.
9. Describe the major disclosure techniques for financial statements.
After studying this chapter, you should be able to:
Statement of Financial Position and Statement of Cash Flows
5
LEARNING OBJECTIVES
5-39
IFRS tidak menentukan urutan atau format item dalam pernyataan itu.
Dua bentuk umum :
► Bentuk akun
● Aset di sisi kiri
● Ekuitas dan kewajiban di sisi kanan
► Bentuk laporan
CLASSIFICATION IN THE STATEMENT
Statement of Financial Position Format
LO 3
Bentuk Laporan
Statement of Financial
Position Format
ILLUSTRATION 5-17 Classified Report-Form
5-41
1. Explain the uses and limitations of a statement of financial position.
2. Identify the major classifications of the statement of financial position.
3. Prepare a classified statement of financial position using the report and account formats.
4.
Indicate the purpose of the statement of cash flows.
5. Identify the content of the statement of cash flows.
6. Prepare a basic statement of cash flows.
7. Understand the usefulness of the statement of cash flows.
8. Determine additional information requiring note disclosure.
9. Describe the major disclosure techniques for financial statements.
After studying this chapter, you should be able to:
Statement of Financial Position and Statement of Cash Flows
5
LEARNING OBJECTIVES
Sebuah elemen penting dari tujuan pelaporan keuangan adalah:
“menilai jumlah, waktu, dan ketidakpastian arus kas.”
IASB mensyaratkan penyusunan laporan arus kas.
STATEMENT OF CASH FLOWS
5-43
Tujuan laporan arus kas: Untuk menyediakan informasi yang relevan mengenai penerimaan dan pembayaran kas sebuah perusahaan selama suatu periode.
Laporan tersebut menyediakan jawaban atas pertanyaan:
1. Dari mana uang itu berasal?
2. Untuk Apa uang tunai digunakan?
3. Berapa perubahan saldo kas selama suatu periode?
STATEMENT OF CASH FLOWS
LO 4
1. Explain the uses and limitations of a statement of financial position.
2. Identify the major classifications of the statement of financial position.
3. Prepare a classified statement of financial position using the report and account formats.
4. Indicate the purpose of the statement of cash flows.
5.
Identify the content of the statement of
6. Prepare a basic statement of cash flows.
7. Understand the usefulness of the statement of cash flows.
8. Determine additional information requiring note disclosure.
9. Describe the major disclosure techniques for financial statements.
After studying this chapter, you should be able to:
Statement of Financial Position and Statement of Cash Flows
5
LEARNING OBJECTIVES
5-45
Transaksi yang masuk dalam penentu laba bersih
Operating Activities
Pemberian dan penagiahan pinjaman serta
perolehan dan pelepasan investasi
serta properti, pabrik, dan
peralatan
Investing Activities
Transaksi yang melibatkan kewajiban dan
ekuitas
Financing Activities
Content and Format
STATEMENT OF CASH FLOWS
LO 5
CONTENT AND FORMAT
ILLUSTRATION 5-19 Cash Inflows and Outflows5-47
1. Explain the uses and limitations of a statement of financial position.
2. Identify the major classifications of the statement of financial position.
3. Prepare a classified statement of financial position using the report and account formats.
4. Indicate the purpose of the statement of cash flows.
5. Identify the content of the statement of cash flows.
6.
Prepare a basic statement of cash flows.
7. Understand the usefulness of the statement of cash flows.
8. Determine additional information requiring note disclosure.
9. Describe the major disclosure techniques for financial statements.
After studying this chapter, you should be able to:
Statement of Financial Position and Statement of Cash Flows
5
LEARNING OBJECTIVES
Informasi yang diperoleh dari beberapa sumber:
1. laporan komparatif posisi keuangan, 2. laporan laba rugi, dan
3. data transaksi yang dipilih.
Sources of Information
Pembuatan Laporan Arus Kas
STATEMENT OF CASH FLOWS
5-49
Preparation of Statement of Cash Flows
Illustration: Pada tanggal 1 Januari 2015, Telemarketing Inc menerbitkan 50.000 saham biasa dengan nilai nominal $ 1 sebesar $ 50.000 tunai. Perusahaan menyewa ruang kantor, peralatan furniture, serta melaksanakan survey dan jasa
pemasaran sepanjang tahun pertama. Pada bulan Juni 2015, perusahaan membeli tanah untuk $ 15.000.
Berikut ditunjukkan laporan komparatif posisi keuangan perusahaan pada awal dan akhir 2015.
LO 6
ILLUSTRATION 5-20
ILLUSTRATION 5-21
5-51
Preparing the Statement of Cash Flows
Menghitung:
1. Kas bersih yang diperoleh (atau digunakan untuk) dari aktivitas operasi.
2. Kas bersih yang diperoleh (atau digunakan untuk) dari aktivitas investasi dan pendanaan.
3. Menentukan perubahan (kenaikan atau penurunan) kas selama periode tersebut.
4. Rekonsiliasi perubahan kas dengan awal dan saldo kas akhir .
Preparation of Statement of Cash Flows
LO 6
Kas bersih yang diperoleh dari aktivitas operasi
Kelebihan penerimaan dari pembayaran kas dari aktivitas operasi.
Ditentukan dengan mengkonversi laba bersih atas dasar akrual ke dasar kas.
Menambah atau mengurangi laba bersih.
Membutuhkan analisis laporan laba rugi tahun berjalan, laporan komparatif posisi keuangan dan data transaksi yang dipilih.
Preparing the Statement of Cash Flows
5-53
Cash provided by operating activities
ILLUSTRATION 5-22 ILLUSTRATION 5-20Peningkatan hutang mencerminkan peningkatan biaya non-tunai
sebesar $ 12.000.
LO 6
Aktivitas investasi dan pendanaan Telemarketing Inc.
Membeli tanah untuk $ 15.000.
Mengeluarkan saham biasa sebesar $ 50.000.
Dibayar $ 14.000 untuk dividen.
Preparing the Statement of Cash Flows
5-55
ILLUSTRATION 5-23
Pembelian tanah seharga $
15,000 (Investing)
Investing and Financing
Activities
LO 6
ILLUSTRATION 5-23
Pengeluaran saham biasa
$50,000 (Financing)
Investing and Financing
Activities
5-57
ILLUSTRATION 5-23
Membayar dividen sebesar
$14,000 (Financing)
Investing and Financing
Activities
LO 6
BE 5-12: Keyser Beverage Company melaporkan informasi
berikut . Activity
Required: Menentukan apakah setiap item harus diklasifikasikan sebagai kegiatan operasi, investasi, atau pembiayaan.
Preparation of Statement of Cash Flows
Net income $40,000 Operating
Dividends paid 5,000 Financing
Increase in accounts receivable 10,000 Operating Increase in accounts payable 7,000 Operating
Purchase of equipment 8,000 Investing
Depreciation expense 4,000 Operating
Issue of notes payable 20,000 Financing
5-59
Statement of Cash Flow (in thousands) Operating activities
Net income $ 40,000
Increase in accounts receivable (10,000) Increase in accounts payable 7,000
Depreciation expense 4,000
Net cash provided by operating activities 41,000 Investing activities
Purchase of equipment (8,000)
Financing activities
Dividends paid (5,000)
Proceeds from notes payable 20,000 Net cash provided by financing activities 15,000
Increase in cash $ 48,000
BE 5-12 Net income of $40,000
LO 6
BE 5-12 Dividends paid $5,000
Statement of Cash Flow (in thousands) Operating activities
Net income $ 40,000
Increase in accounts receivable (10,000) Increase in accounts payable 7,000
Depreciation expense 4,000
Net cash provided by operating activities 41,000 Investing activities
Purchase of equipment (8,000)
Financing activities
Dividends paid (5,000)
Proceeds from notes payable 20,000
Net cash provided by financing activities 15,000
5-61
BE 5-12 Increase in accounts receivable of $10,000
LO 6
Statement of Cash Flow (in thousands) Operating activities
Net income $ 40,000
Increase in accounts receivable (10,000) Increase in accounts payable 7,000
Depreciation expense 4,000
Net cash provided by operating activities 41,000 Investing activities
Purchase of equipment (8,000)
Financing activities
Dividends paid (5,000)
Proceeds from notes payable 20,000 Net cash provided by financing activities 15,000
Increase in cash $ 48,000
BE 5-12 Purchase equipment for $8,000
Statement of Cash Flow (in thousands) Operating activities
Net income $ 40,000
Increase in accounts receivable (10,000) Increase in accounts payable 7,000
Depreciation expense 4,000
Net cash provided by operating activities 41,000 Investing activities
Purchase of equipment (8,000)
Financing activities
Dividends paid (5,000)
Proceeds from notes payable 20,000
Net cash provided by financing activities 15,000
5-63
BE 5-12 Increase in accounts payable of $7,000
LO 6
Statement of Cash Flow (in thousands) Operating activities
Net income $ 40,000
Increase in accounts receivable (10,000) Increase in accounts payable 7,000
Depreciation expense 4,000
Net cash provided by operating activities 41,000 Investing activities
Purchase of equipment (8,000)
Financing activities
Dividends paid (5,000)
Proceeds from notes payable 20,000 Net cash provided by financing activities 15,000
Increase in cash $ 48,000
BE 5-12 Proceeds from notes payable of $20,000
Statement of Cash Flow (in thousands) Operating activities
Net income $ 40,000
Increase in accounts receivable (10,000) Increase in accounts payable 7,000
Depreciation expense 4,000
Net cash provided by operating activities 41,000 Investing activities
Purchase of equipment (8,000)
Financing activities
Dividends paid (5,000)
Proceeds from notes payable 20,000
Net cash provided by financing activities 15,000
5-65
BE 5-12 Depreciation expense of $4,000
LO 6
Statement of Cash Flow (in thousands) Operating activities
Net income $ 40,000
Increase in accounts receivable (10,000) Increase in accounts payable 7,000
Depreciation expense 4,000
Net cash provided by operating activities 41,000 Investing activities
Purchase of equipment (8,000)
Financing activities
Dividends paid (5,000)
Proceeds from notes payable 20,000 Net cash provided by financing activities 15,000
Increase in cash $ 48,000
BE 5-12
Statement of Cash Flow (in thousands) Operating activities
Net income $ 40,000
Increase in accounts receivable (10,000) Increase in accounts payable 7,000
Depreciation expense 4,000
Net cash provided by operating activities 41,000 Investing activities
Purchase of equipment (8,000)
Financing activities
Dividends paid (5,000)
Proceeds from notes payable 20,000
Net cash provided by financing activities 15,000
5-67
Dalam mempersiapkan laporan arus kas, dari transaksi berikut mana yang dianggap suatu kegiatan investasi?
a. Penjualan peralatan dengan nilai buku
b. Penjualan barang dagangan secara kredit c. Pembagian dividen tunai
d. Penerbitan hutang obligasi.
Preparation of Statement of Cash Flows
Question
LO 6
Melaporkan dalam catatan terpisah atas laporan keuangan.
Examples include:
Penerbitan saham biasa untuk membeli aset.
Konversi obligasi menjadi saham biasa.
Penerbitan utang untuk membeli aset.
Bursa untuk aset jangka panjang.
Significant Non-Cash Activities
Preparation of Statement of Cash Flows
5-69
ILLUSTRATION 5-24 Comprehensive Statement of Cash Flows
1. Explain the uses and limitations of a statement of financial position.
2. Identify the major classifications of the statement of financial position.
3. Prepare a classified statement of financial position using the report and account formats.
4. Indicate the purpose of the statement of cash flows.
5. Identify the content of the statement of cash
6. Prepare a basic statement of cash flows.
7.
Understand the usefulness of the statement of cash flows.
8. Determine additional information requiring note disclosure.
9. Describe the major disclosure techniques for financial statements.
After studying this chapter, you should be able to:
Statement of Financial Position and Statement of Cash Flows
5
LEARNING OBJECTIVES
5-71
Without cash, a company will not survive.
Cash flow from Operations:
Jumlah tinggi - mampu menghasilkan kas yang cukup dari operasi untuk membayar tagihan tanpa pinjaman lebih lanjut.
Jika jumlah rendah atau negatif - mungkin harus:
► Meminjam atau
► Mengeluarkan modal saham.
Usefulness of Statement of Cash Flows
LO 7
Rasio menunjukkan kemampuan untuk melunasi kewajiban lancar dari operasi.
Rasio mendekati 1: 1 adalah baik .
Financial Liquidity
Net Cash Provided by Operating Activities
Average Current Liabilities Current Cash
Debt Coverage
Ratio =
ILLUSTRATION 5-26
Usefulness of Statement of Cash Flows
5-73
Rasio menunjukkan kemampuan untuk membayar
kewajiban dari kas bersih yang diperoleh dari aktivitas operasi, tanpa harus melikuidasi aset yang digunakan dalam operasi.
Average Total Liabilities Cash Debt
Coverage Ratio =
Net Cash Provided by Operating Activities
ILLUSTRATION 5-27
Usefulness of Statement of Cash Flows
Financial Flexibility
LO 7
Mengindikasikan jumlah arus kas diskresioner yang tersedia.
Free Cash Flow
ILLUSTRATION 5-29
Usefulness of Statement of Cash Flows
5-75
Rasio cakupan utang kas saat ini sering digunakan untuk menilai
a. financial flexibility.
b. liquidity.
c. profitability.
d. solvency.
Usefulness of Statement of Cash Flows
Question
LO 7
1. Explain the uses and limitations of a statement of financial position.
2. Identify the major classifications of the statement of financial position.
3. Prepare a classified statement of financial position using the report and account formats.
4. Indicate the purpose of the statement of cash flows.
5. Identify the content of the statement of cash
6. Prepare a basic statement of cash flows.
7. Understand the usefulness of the statement of cash flows.
8. Determine additional information requiring note disclosure.
9. Describe the major disclosure techniques for financial statements.
After studying this chapter, you should be able to:
Statement of Financial Position and Statement of Cash Flows
5
LEARNING OBJECTIVES
5-77
IFRS mensyaratkan bahwa satu set laporan keuangan lengkap disajikan setiap tahun. Terdiri dari berikut ini :
1. Laporan posisi keuangan pada akhir periode;
2. Laporan laba rugi komprehensif untuk periode yang akan disajikan baik sebagai :
a) Salah satu pernyataan tunggal laba rugi komprehensif.
b) Sebuah laporan laba rugi terpisah dan laporan laba rugi komprehensif.
3. Laporan perubahan ekuitas;
4. Laporan arus kas; dan
5. Catatan, terdiri ringkasan kebijakan akuntansi penting dan informasi penjelasan lainnya.
ADDITIONAL INFORMATION
LO 8
Accounting Policies (Kebijakan Akuntansi)
Prinsip yang spesifik, dasar, konvensi, peraturan, dan praktek yang diterapkan dalam penyusunan dan penyajian informasi keuangan.
Catatan pertama umumnya berjudul, "Kebijakan Akuntansi.”
Catatan atas Laporan Keuangan
ADDITIONAL INFORMATION
5-79
Notes to the Financial Statements
ILLUSTRATION 5-30 Accounting Policies—
Inventory
ILLUSTRATION 5-31 Accounting Policies—
Intangible Asset
LO 8
IFRS mensyaratkan pengungkapan secara spesifik. Meliputi:
Notes to the Financial Statements
Additional Notes to the Financial Statements
1. Item properti, pabrik, dan peralatan dibedakan ke dalam kelas seperti
land,
buildings, etc.,
dalam catatan, akumulasi penyusutan dilaporkan
sebagaimana yang diberlakukan.
5-81
Additional Notes
ILLUSTRATION 5-36
Reconciliation Schedule for Property, Plant, and Equipment
LO 8
IFRS requires specific disclosures. Examples include:
Notes to the Financial Statements
Additional Notes to the Financial Statements
2. Piutang yang dibedakan berdasarkan jumlahnya
piutang dagang dari customer,
piutang pihak hubungan istimewa,
dibayar di muka, dan
bentuk lain.
5-83
Additional Notes
ILLUSTRATION 5-34 Maturity Analysis for Receivables
IFRS requires specific disclosures. Examples include:
Additional Notes
Additional Notes to the Financial Statements
3. Persediaan dibedakan ke dalam klasifikasi seperti barang dagangan, persediaan produksi, dalam proses, dan barang jadi.
4. Provisi dibedakan dalam bentuk untuk imbalan kerja dan
bentuk lainnya.
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1. Explain the uses and limitations of a statement of financial position.
2. Identify the major classifications of the statement of financial position.
3. Prepare a classified statement of financial position using the report and account formats.
4. Indicate the purpose of the statement of cash flows.
5. Identify the content of the statement of cash flows.
6. Prepare a basic statement of cash flows.
7. Understand the usefulness of the statement of cash flows.
8. Determine additional information requiring note disclosure.
9.
Describe the major disclosure
techniques for financial statements.
After studying this chapter, you should be able to:
Statement of Financial Position and Statement of Cash Flows
5
LEARNING OBJECTIVES
Parenthetical Explanations
Techniques of Disclosure
ILLUSTRATION 5-37 Parenthetical Disclosure of Shares Issued
Penjelasan dalam tanda kurung adalah catatan keuntungan lebih yang membawa informasi tambahan ke dalam
pernyataan, pembaca cenderung mengabaikan hal itu.
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Cross-Referensi dan Contra Produk/item
Techniques of Disclosure
Perusahaan melakukan "referensi silang" terhadap hubungan
langsung antara aset dan kewajiban pada laporan posisi keuangan.
ILLUSTRATION 5-38 Cross-Referencing and Contra Items
LO 9
Fair Presentation (adil)
Other Guidelines
IAS No. 1 menunjukkan bahwa pentingnya aset dan kewajiban, serta pendapatan dan beban, dilaporkan secara terpisah.
Hal ini tepat untuk mengukur aktiva bersih yang
menunjangan penilaian, seperti penyisihan piutang tak tertagih atau penurunan persediaan bersih.
Offsetting (menutupi
kerugian)
Consistency (ketepatan)
ADDITIONAL INFORMATION
5-89 LO 10 Identify the major types of financial ratios and what they measure.
USING RATIOS TO ANALYZE PERFORMANCE
Informasi kualitatif dapat dikumpulkan dari laporan keuangan dengan memeriksa hubungan antara item pada laporan dan mengidentifikasi tren hubungannya.
APPENDIX 5A RATIO ANALYSIS—A REFERENCE
USING RATIOS TO ANALYZE PERFORMANCE
APPENDIX 5A RATIO ANALYSIS—A REFERENCE
ILLUSTRATION 5A-1
A Summary of Financial Ratios
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USING RATIOS TO ANALYZE PERFORMANCE
APPENDIX 5A RATIO ANALYSIS—A REFERENCE
LO 10
ILLUSTRATION 5A-1
A Summary of Financial Ratios
USING RATIOS TO ANALYZE PERFORMANCE
APPENDIX 5A RATIO ANALYSIS—A REFERENCE
ILLUSTRATION 5A-1
A Summary of Financial Ratios
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