P a B U (SAK Di Indonesia)
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Transcript of P a B U (SAK Di Indonesia)
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P A B UPRINSIP AKUNTANSI YANG BERLAKUUMUM
S A KSTANDAR AKUNTANSI
KEUANGANDI INDONESIA
September 2011 1Dr. Hary S!parm!" SE A# MBA MM$PA BKP TRISAKTIS%& ' ( Ma"a)eme"t
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La"+a-a"Opera-,"a' +a"
La"+a-a"Pra#t,-
T,")#at 2
T,")#at
T,")#at1
La"+a-a"K "-ept!a'
Kera")#a Da-ar Pe"y!-!"a" +a" Pe"ya ,a" Lap ra"Ke!a")a"
Per"yataa" Sta"+arA#!"ta"-, Ke!a")a"
*PSAK
I"terpreta-, Per"yataa"Sta"+ar A#!"ta"-,Ke!a")a" *ISAK
Sta"+arI"ter"a-, "a' ata!Ne)ara La,"
B!'et,"
Te#",-
Perat!ra"Pemer,"ta&!"t!# I"+!-tr,*Re)!'a-,
Pe+ ma" ata!Pr,"-,pA#!"ta"-,I"+!-tr,
Pra#t,# K "3e"-, +a"
Keb,a-aa" Pe'ap ra"ya") Se&at
B!#! Te#-4A ar5
S,mp!'a" R,-et5 Art,#e'+a" Pe"+apat A&',
Rera")#a Pr,"-,p A#!"ta"-,K "3e"-, "a' ya") Ber'a#! Um!m
P A B
U
* S A K + ,
I " + "
e - , a .
September 2011 Dr. Hary S!parm!" SE A# MBA MM $PABKP TRISAKTI S%& ' (Ma"a)eme"t
Sumber: PSAK per 1 Juli 2009 (IAI, 2009)
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Kera")#a Da-ar Pe"y!-!"a"+a" Pe"ya ,a" Lap ra"
Ke!a")a"• T! !a" +a" Pera"a"• R!a") L,")#!p• Pe"))!"a +a" Keb!t!&a" I"( rma-,7
a. I"3e-t rb. Karya8a"%. Pember, P," ama"+. Pema- # +a" #re+,t!r 'a,""yae. Pe'a"))a"(. Pemer,"ta&). Ma-yara#at
September 2011 9Dr. Hary S!parm!" SE A# MBA MM$PA BKP TRISAKTI S%& '( Ma"a)eme"t
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Kara#ter,-t,# K!a',tat,( Lap ra"Ke!a")a"
• Dapat +,pa&am,.• Re'e3a" * predictive +a" confrmatory .• Mater,a',ta-.
• Kea"+a'a".• Pe"ya ,a"
• Dapat +,ba"+,")#a".
September 2011 =Dr. Hary S!parm!" SE A# MBA MM$PA BKP TRISAKTI S%& '( Ma"a)eme"t
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Ke"+a'a I"( rma-, ya") Re'e3a"+a" A"+a'
• Tepat >a#t!.• Ke-e,mba")a" a"tara B,aya +a"Ma"(aat.
• Ke-e,mba")a" +, a"tara Kara#ter,-t,#K!a',tat,(.
Pe"ya ,a" >a ar
September 2011 ?Dr. Hary S!parm!" SE A# MBA MM$PA BKP TRISAKTIS%& ' ( Ma"a)eme"t
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Pe"ya ,a" >a ar
September 2011 10Dr. Hary S!parm!" SE A# MBA MM$PA BKP TRISAKTIS%& ' ( Ma"a)eme"t
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UNSUR/UNSUR LAPORANKEUANGAN
• POSISIKEUANGAN7 – ASET – LIABILITAS – EKUITAS
• KINER
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PENGAKUAN UNSUR LAPORANKEUANGAN
• Pr bab,',ta- Ma"(aat E# " m, Ma-aDepa".
• Kea"+a'a" Pe")!#!ra".
• Pe")a#!a" A-et.• Pe")a#!a" L,ab,',ta-.• Pe")a#!a" Pe")&a-,'a".• Pe")a#!a" Beba"
September 2011 12Dr. Hary S!parm!" SE A# MBA MM$PA BKP TRISAKTIS%& ' ( Ma"a)eme"t
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PENGUKURAN UNSUR LAPORANKEUANGAN
• B,aya HISTORIS.• B,aya K,", *$!rre"t $ -t .• N,'a, Rea',-a-,4Pe"ye'e-a,a"
*Rea',@ab'e4Sett'eme"t a'!e .• N,'a, Se#ara") *Pre-e"t a'!e .
September 2011 1Dr. Hary S!parm!" SE A# MBA MM $PABKP TRISAKTI S%& ' (Ma"a)eme"t
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KONSEP MODAL DAN PEMELIHARAANMODAL
• KONSEP MODAL• KONSEP PEMELIHARAAN MODAL DAN
PENETAPAN LABA
September 2011 16Dr. Hary S!parm!" SE A# MBA MM$PA BKP TRISAKTI S%& '( Ma"a)eme"t
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