STANDAR AKUNTANSI PEMERINTAH DI AUSTRALIA

BADAN STANDAR AKUNTANSI AUSTRALIA

Badan yang menangani standar pelaporan keuangan yang berlaku untuk entitas di sektor swasta dan publik dari ekonomi Australia adalah Australian Accounting Standards Board (AASB). AASB merupakan badan independen yang menetapkan standar akuntansi dan bertempat di Melbourne, Australia. Anggota dari AASB terdiri dari 14 orang, termasuk kepala AASB. Kepala AASB ditunjuk oleh menteri hukum perusahaan dan kepensiunan (Minister for Superannuation and Corporate Law). Sementara untuk anggotanya berasal dari beragam latar belakang, dan ditunjuk oleh Financial Reporting Council (FRC).

AASB didirikan untuk mengembangkan, dalam kepentingan umum, sebuah paket standar akuntansi yang berkualitas, dan mudah dipahami. Hal tersebut sangat dibutuhkan dalam menyajikan informasi yang transparan dan dapat diperbandingkan, untuk tujuan laporan keuangan secara umum.

AASB merupakan badan di pemerintahan Australia, yang pendiriannya didasarkan pada the Australian Securities and Investments Commission (ASIC) Act 2001. Peran ASIC adalah untuk menegakkan dan mengatur jasa keuangan perusahaan dan hukum untuk melindungi konsumen Australia, investor dan kreditur. Dalam akta pendirian itu, disebutkan sejumlah fungsi dari AASB, yaitu:

1. Mengembangkan kerangka konseptual sebagai dasar penyusunan standar akuntansi. AASB menggunakan kerangka kerja konseptual, yang meliputi Laporan Akuntansi Konsep (SAC 1 Definisi Pelapor dan SAC 2 Tujuan Tujuan Umum Pelaporan Keuangan) yang dikembangkan oleh mantan AASB dan Sektor Publik Dewan Standar Akuntansi (PSASB), untuk mengevaluasi usulan standar akuntansi.

2. Menetapkan standar akuntansi berdasarkan section 334 of the Corporations Act 20013. Menyusun standar akuntansi untuk tujuan lainnya4. Berpartisipasi dan berkontribusi dalam mengembangkan suatu paket standar akuntansi

internasional5. Dan untuk mendorong dan mempromosikan objek utama dari Part 12 of the ASIC Act, yang

antara lain termasuk mengurangi biaya investasi, sehingga memungkinkan entitas-entitas di Australia mampu bersaing secara efektif di pasar global, dan menjaga keyakinan investor terhadap perekonomian Australia.

BADAN-BADAN PENGATUR KEUANGAN DI AUSTRALIA

1. Auditing and Assurance Standards Board (AUASB)AUASB merupakan badan independen yang bertanggungjawab terhadap pengembangan standard dan panduan bagi auditor dan penyedia jasa keyakinan (assurance services) lainnya

2. Australian Accounting Standards Board (AASB)

AASB adalah badan yang membuat standar akuntnasi bagi sektor privat, public, dan organisasi non-profit, serta berpartisipasi dalam menyusun standar akuntansi internasional.

3. Australian Prudential Regulation Authority (APRA)APRA adalah badan yang mengatur perbankan, perusahaan asuransi dan dana pensiun, kredit bersama, dan fasilitas bersama (building societies, dan friendly societies)

4. Australian Securities and Investments Commission (ASIC)ASIC adalah badan pemerintah independen yang mengatur hukum perusahaan dan hukum perlindungan konsumen, asuransi umum dan asuransi jiwa, dana pensiun dan perbankan (kecuali pinjaman) di seluruh Australia. Tujuan utamanya adalah mengurangi kecurangan dan praktek yang tidak adil di pasar keuangan dan pasar produk sehingga konsumen merasa terjamin dan perusahaan dan pasar dapat berjalan dengan efektif.

5. Australian Transaction Reports and Analysis Centre (AUSTRAC)AUSTRAC adalah badan yang mengawasi praktek cuci uang, dan merupakan unit spesialis keuangan. sebagai unit spesialis keuangan, AUSTRAC menyediakan informasi laporan transaksi keuangan kepada penegak hukum dan direktorat perpajakan (Revenue Agencies).

6. Financial Reporting Council (FRC)FRC merupakan badan hukum yang bertanggung jawab untuk menyediakan pandangan mengenai proses untuk menyusun standar akuntansi di Australia kepada AASB dan menyediakan laporam dan saran kepada menteri mengenai proses tersebut.

7. Financial Reporting Panel (FRP)FRP yang akan menyelesaikan perdebatan antara ASIC dengan perusahaan perihal penerapan standar akuntansi.

8. Insolvency and Trustee Service Australia (ITSA)ITSA adalah badan pemerintah yang bertanggung jawab pada administrasi dan peraturan sistem insolvency personal di Australia.

9. Standard Business Reporting (SBR)SBR adalah badan yang akan menyederhanakan pelaporan business-to-government.

SEJARAH AWAL AKUNTANSI DI AUSTRALIA

Meskipun sejarah akuntansi Australia masih muda, pengaruh Inggris bisa terlihat pada struktur akuntansi Australia. Seperti kebanyakan Amerika Serikat, Australia tumbuh sebagai hasil dari migrasi warga Inggris pada tahun 1800an. Oleh demikian praktek akuntansi Australia lebih fokus pada informasi yang diperlukan oleh investor dibandingkan dengan keperluan penerimaan negara (melalui pajak). Pada tahun 1991, the Australian Securities & Invesment Commission dibentuk untuk membantu peraturan dan menyelenggarakan hukum perusahaan untuk melindungi konsumen, investor dan kreditor. Standar akuntansi dibuat oleh Australian Accounting Standards Board (AASB). Pada mulanya, ASSB bekerja sama dengan Public Sector Accounting Standards Board untuk membuat standar. The Urgent Issues Group (UIG) dibangun pada tahun 1994 untuk membantu merumuskan isu-isu penting dalam bidang akuntansi, seperti apa yang dilakukan oleh Emergency Issues Task Force (EITF) di Amerika Serikat.

Pada tahun 1999, diadakn reorganisasi melalui The Corporate Law Economic Reform Program Act, sehingga Financial Reporting Council (FRC) mengatur tindakan AASB. FRC dapat memberikan AASB

pengarahan tapi tidak akan bisa mempengaruhi isi dari standar akuntansi. AASB sekarang mempunyai tanggung jawab untuk membuat standar baik sektor publik maupun sektor privat, dan bebas untuk mencari tim dan staf. UIG terus memberikan panduan mengenai isu akuntansi yang mendesak. Australia mengadopsi IFRS pada tahun 2005.

STANDAR APLIKASI

Seri Standar Akuntansi Australia (AASs), yang berlaku untuk badan yang tidak diatur dalam UU Korporasi, dikeluarkan oleh mantan AASB dan PSASB dari Yayasan Penelitian Australia Akuntansi (AARF) atas nama badan akuntansi profesional, sebelum sampai 2000. Seri Standar AASB (AASBs), yang berlaku untuk entitas yang diatur dalam UU Korporasi, juga dikeluarkan oleh mantan AASB, sebelum 2000. Kebanyakan AASs digantikan oleh AASBs untuk periode tahunan yang dimulai pada atau setelah tanggal 1 Januari 2005. Pada tanggal 1 Juli 2009, hanya AAS 25 tentang Pelaporan Keuangan oleh Perusahaan Perencanaan Pensiun masih berlaku. Kecuali AAS 25, sejak tahun 1991, semua standar yang dikeluarkan oleh AASB telah diberi label AASB Standar Akuntansi dan berlaku untuk semua jenis entitas.

Berdasarkan Australia Corporations Act 2001, entitas harus menerapkan Standar Akuntansi Australia ketika menyiapkan laporan keuangan mereka. Beberapa entitas sektor publik wajib menerapkan Standar Akuntansi Australia dengan salah satu undang-undang Persemakmuran, negara bagian atau wilayah, melalui petunjuk khusus untuk pembuat atau pelaporan kerangka kerja yang ditetapkan pedoman atau peraturan.

Anggota CPA Australia , The Institute of Chartered Accountants di Australia dan National Institute Akuntan memiliki kewajiban profesional untuk mengambil semua langkah yang wajar dalam kekuasaan mereka untuk memastikan bahwa entitas dengan yang mereka terlibat sesuai dengan Standar Akuntansi Australia ketika mempersiapkan keuangan mereka untuk tujuan umum laporan.

KERANGKA KONSEPTUAL

Tujuan dari kerangka konseptual adalah:

(a) assist the AASB in the development of future Australian Accounting Standards and in its review of existing Australian Accounting Standards, including evaluating proposed International Accounting Standards Board pronouncements;

(b) assist the AASB in promoting harmonisation of regulations, accounting standards and procedures relating to the presentation of financial statements by providing a basis for reducing the number of alternative accounting treatments permitted by Australian Accounting Standards;

(c) assist preparers of financial statements in applying Australian Accounting Standards and in dealing with topics that have yet to form the subject of an Australian Accounting Standard;

(d) assist auditors in forming an opinion as to whether financial statements conform with Australian Accounting Standards;

(e) assist users of financial statements in interpreting the information contained in financial statements prepared in conformity with Australian Accounting Standards; and

(f) provide those who are interested in the work of the AASB with information about its approach to the formulation of Australian Accounting Standards.

Ruang lingkup dari kerangka konseptual:

(a) the objective of financial statements;(b) the qualitative characteristics that determine the usefulness of information in financial

statements;(c) the definition, recognition and measurement of the elements from which financial statements

are constructed; and(d) concepts of capital and capital maintenance.

Pengguna laporan keuangan:

(a) InvestorsThe providers of risk capital and their advisers are concerned with the risk inherent in, and return provided by, their investments. They need information to help them determine whether they should buy, hold or sell. Shareholders are also interested in information which enables them to assess the ability of the entity to pay dividends.

(b) EmployeesEmployees and their representative groups are interested in information about the stability and profitability of their employers. They are also interested in information which enables them to assess the ability of the entity to provide remuneration, retirement benefits and employment opportunities.

(c) LendersLenders are interested in information that enables them to determine whether their loans, and the interest attaching to them, will be paid when due.

(d) Suppliers and other trade creditorsSuppliers and other creditors are interested in information that enables them to determine whether amounts owing to them will be paid when due. Trade creditors are likely to be interested in an entity over a shorter period than lenders unless they are dependent upon the continuation of the entity as a major customer.

(e) CustomersCustomers have an interest in information about the continuance of an entity, especially when they have a long-term involvement with, or are dependent on, the entity.

(f) Governments and their agenciesGovernments and their agencies are interested in the allocation of resources and, therefore, the activities of entities. They also require information in order to regulate the activities of entities, determine taxation policies and as the basis for national income and similar statistics.

(g) PublicEntities affect members of the public in a variety of ways. For example, entities may make a substantial contribution to the local economy in many ways including the number of people they employ and their patronage of local suppliers. Financial statements may assist the public by

providing information about the trends and recent developments in the prosperity of the entity and the range of its activities.

Tujuan dari Laporan Keuangan:

The objective of financial statements is to provide information about the financial position, financial performance and cash flows of an entity that is useful to a wide range of users in making economic decisions.

Asumsi-asumsi dasar:

(a) Accrual BasisIn order to meet their objectives, financial statements are prepared on the accrual basis of accounting. Under this basis, the effects of transactions and other events are recognised when they occur (and not as cash or its equivalent is received or paid) and they are recorded in the accounting records and reported in the financial statements of the periods to which they relate. Financial statements prepared on the accrual basis inform users not only of past transactions involving the payment and receipt of cash but also of obligations to pay cash in the future and of resources that represent cash to be received in the future. Hence, they provide the type of information about past transactions and other events that is most useful to users in making economic decisions.

(b) Going ConcernThe financial statements are normally prepared on the assumption that an entity is a going concern and will continue in operation for the foreseeable future. Hence, it is assumed that the entity has neither the intention nor the need to liquidate or curtail materially the scale of its operations; if such an intention or need exists, the financial statements may have to be prepared on a different basis and, if so, the basis used is disclosed.

Karakteristik kualitatif

(a) Understandability(b) Relevance, termasuk materiality(c) Reliability, antara lain Faithful Representation, Substance over Form, Neutrality, Prudence, dan

Completeness(d) Comparability

Konstrain dalam menyajikan informasi yang relevan dan reliable

(a) Timeliness(b) Balance between benefit and cost

Elemen-elemen dalam laporan keuangan:

(a) Posisi keuangan, yang terdiri dari aset, liabilitas dan ekuitas(b) Kinerja, yang terdiri dari penerimaan-penerimaan dan beban-beban

(c) Penyesuaian pemeliharaan modal

LAPORAN KEUANGAN OLEH PEMERINTAH (AAS 27, AAS 29, AAS 31)

Entitas Pelaporan:

For the purposes of this Standard, each local government is a reporting entity and is therefore required to prepare general purpose financial reports. This Standard: (Standard – par 3 AAS 27)

(a) applies to each local government in respect of its general purpose financial reports, in relation to its first reporting period that ends on or after 30 June 1996 and later reporting periods;

(b) may be applied by a local government to its general purpose financial reports in respect of reporting periods that end before 30 June 1996; and

(c) when operative, supersedes Australian Accounting Standard AAS 27 "Financial Reporting by Local Governments" as issued in June 1995.

Each government department that is a reporting entity must prepare general purpose financial reports. (par 5.1 AAS 29)

This Standard requires that the financial statements included in the general purpose financial report of a government encompass its assets, liabilities, revenues and expenses, regardless of whether they arise directly or through its controlled entities. This form of reporting is necessary to enable users to obtain an overview of the financial performance, financial position, and financing and investing activities of the government as a single reporting entity. (par 8.1.1 AAS 31)

This Standard does not preclude a government from preparing other financial reports to disclose the resources which are being administered by government departments on its behalf. Also, it does not preclude a government from preparing other financial reports to disclose the resources controlled by the government as a parent entity. (par 8.1.2 AAS 32)

Laporan Keuangan Pemerintah Daerah (AAS 27)

Financial statement - The general purpose financial report of a local government shall include an operating statement, a statement of financial position, a statement of changes in equity and a statement of cash flows. (standard – par 21 AAS 27)

(a) Operating Statement - The operating statement shall be prepared in accordance with Australian Accounting Standard AAS 1 "Profit and Loss or other Operating Statements", except for paragraph 31 of that Standard. (standard – par 23 AAS 27)The operating statement reports the revenues and expenses of a local government for the reporting period, and thereby provides information relevant to an assessment of its performance for that reporting period. It enables users to identify the cost of goods and services provided, and the extent to which that cost was recovered from revenues, during the reporting period. (commentary – par 24 AAS 27)

(b) Statement of Financial Position - The statement of financial position shall disclose the assets, liabilities and equity of the local government as at the reporting date. (standard – par 27 AAS 27)The statement of financial position reports the assets, liabilities and equity of the local government, and thereby provides information about the resources controlled by the local government and other information which is useful for assessing the local government's financial structure, capacity for adaptation and solvency. (commentary – par 28 AAS 27)

(c) Statement of Changes in Equity - The statement of changes in equity shall disclose a reconciliation of the opening and closing balances of each class of equity of the local government for the reporting period, detailing the nature and amount of any movements in those classes of equity. (standard – par 29 AAS 27)The statement of changes in equity summarises the changes during the reporting period in the amount and composition of the equity of the local government. For example, it indicates the extent to which the result for the reporting period and any asset revaluations recognised during the reporting period have altered equity. (commentary – par 30 AAS 27)

(d) Statement of Cash Flow - The statement of cash flows shall be prepared in accordance with Australian Accounting Standard AAS 28 "Statement of Cash Flows". (standard – par 31 AAS 27)The statement of cash flows identifies the sources of cash inflows, and the items on which cash was expended, during the reporting period and the cash balance as at the reporting date. It provides information relevant to an assessment of the future cash requirements of the local government and the ability of the local government to generate cash inflows in the future. The statement of cash flows also assists in the discharge of accountability by the governing body of the local government for the cash inflows and cash outflows of the local government during the reporting period. (commentary – par 32 AAS 28)

Appendix I AAS 27, contoh laporan keuangan pemerintah daerah

Laporan Keuangan Departemen (AAS 29)

The general purpose financial report of a government department must include: (par 61 AAS 29)

(a) an operating statement which reports the revenues and expenses of the government department for the reporting period and which is, subject to paragraph 6.2, prepared in accordance with Australian Accounting Standard AAS 1 “Profit and Loss or other Operating Statements”

(b) a statement of financial position which reports the assets, liabilities and equity of the government department as at the reporting date

(c) a statement of cash flows which reports the cash flows of the government department for the reporting period and which is, subject to paragraph 6.3, prepared in accordance with Australian Accounting Standard AAS 28 “Statement of Cash Flows”.

Appendix I AAS 29, contoh laporan keuangan sebuah departemen

Laporan Keuangan Pemerintah Pusat (Konsolidasi) (AAS 31)

The general purpose financial report must include an operating statement, a statement of financial position and a statement of cash flows. (par 10.1 AAS 31)

(a) The operating statement provides information relevant to an assessment of the government's financial performance by identifying the revenues generated and expenses incurred during the reporting period, and any differences therein. It provides information about intergenerational equity, which is concerned with the appropriate balance between taxation and borrowings to finance current period services and capital infrastructure. Information about ntergenerational equity helps users to assess whether future generations are required to assume the burden of financing current period services and to assess whether current and future generations equitably contribute to the stock of infrastructure. (par 10.1.1 AAS 31)

(b) The statement of financial position reports the assets and liabilities of a government, and thereby provides information about the resources controlled by and the obligations of the government and information which is useful for assessing the financial performance, financial structure and capacity for adaptation of the government. (par 10.1.2 AAS 31)

(c) The statement of cash flows identifies the sources of cash inflows and the items on which cash was expended during the reporting period, and the cash balance as at the reporting date. This information, together with other information provided in the financial report, may assist users to assess the future cash requirements of the government, the ability of the government to generate cash inflows in the future and to fund changes in the scope and/or nature of its activities. A statement of cash flows also provides a means by which the government can discharge its accountability for the cash inflows and cash outflows during the reporting period. (par 10.1.3 AAS 32)

Appendix I AAS 31, contoh laporan keuangan pemerintah pusat

DAFTAR PUSTAKA

http://www.aasb.gov.au/About-the-AASB.aspx

http://australia.gov.au/topics/economy-money-and-tax/financial-regulation

Australian Accounting Strandard (AAS) 27 – Financial Reporting by Government

Australian Accounting Strandard (AAS) 29 – Financial Reporting by Government

Australian Accounting Strandard (AAS) 31 – Financial Reporting by Government

Australian Accounting Standard Boards - Framework for the Preparation and Presentation of Financial Statements