tak-chapter 6 (summary)

8/17/2019 TAK-CHAPTER 6 (Summary)

http://slidepdf.com/reader/full/tak-chapter-6-summary 1/11

ACCOUNTING MEASUREMENTSYSTEM

Chapter 6

LO 1. THREE MAIN INCOME AND CAPITAL MEASUREMENT

SYSTEM Terdapat 3 siste !taa da"a pe#$!%!ta# pe#dapata# da# &da"' (ait! )

a. Historical cost ) e#$$!#a%a# *ia(a hist&ris ata! *ia(a saat pe*e"ia# &da"

ata! pe#$$!#aa# s!*er da(a.*. Current cost ) e#$$!#a%a# har$a pasar se*a$ai *asis' ata! dise*!t +!$a

de#$a# har$a ,a+ar.

-. Current selling price ) e#$$!#a%a# exit value !#t!% e#dapat%a#pe#$!%!ra#.

LO . HISTORICAL COST ACCOUNTING1. T!+!a# ada#(a a%!#ta#si

Da"a d!#ia per!sahaa#' terdapat peisaha# a#tara pei"i% /pee$a#$

saha da# pe#(!*a#$ &da"0 da# pe#$e"&"a /a#a+ee# per!sahaa#0.

Se*a$ai pei"i%' para pe#(!*a#$ &da" ei"i%i a%ses (a#$ ter*atas

%epada per!sahaa#' sehi#$$a ha#(a ei"i%i i#&rasi (a#$ ter*atas p!"a

terhadap ti#da%a# (a#$ di"a%!%a# &"eh a#a+ee#. O"eh %are#a %etipa#$a#

i#&rasi terse*!t' hadir"ah i#&rasi a%!#ta#si (a#$ e*eri%a# i#&rasi

%e$iata# per!sahaa# se-ara %ese"!r!ha# da"a sat!a# &#eter (a#$ ter!%!r'

(a#$ *iasa#(a da"a *e#t!% "ap&ra# %e!a#$a#. I#&rasi da"a "ap&ra#

%e!a#$a# i#i"ah (a#$ a%a# e#+adi dasar da"a pe#$a*i"a# %ep!t!sa# &"eh

para stakeholders per!sahaa# da# e*eri%a# !#$si stewardship dari

a#a+ee#.. Capital and proft

Terdapat pa#da#$a# da"a e#de2#isi%a# pr&2t )a. Asset-liability view ) pr&2t ada"ah hasi" dari perti*a#$a# atas

per!*aha# #i"ai aset da# %e,a+i*a#.*. Revenue-expense view ) e#e%a#%a# pada %&#sep e#dasar' (ait!

matching o cost da# conservatism.3. Matching o cost



Da"a %&#sep matching o cost ' sa"ah sat! t!$as a%!#ta# ada"ah eisah%a#

a#tara *ia(a (a#$ te"ah di%e"!ar%a# da# te"ah expired de#$a# *ia(a (a#$

te"ah di%e"!ar%a# tetapi *e"! expired. &#sep i#i e#+adi pe#ti#$ %are#a

e#$har!s%a# ada#(a pe#$a"&%asia# historical cost (a#$ te"ah ter+adi.

4. Conservatism&#sep conservatism' se-ara sederha#a dapat dise*!t%a# 5a%!i *e*a#

se-epat#(a' tetapi +a#$a# a%!i pe#dapata# se*e"! ada %epastia#

ter+adi#(a. &#sep i#i e*!at tida% ada#(a pe#$a%!a# atas %e#ai%a# #i"ai

aset' #a!# ada pe#$a%!a# atas pe#!r!#a# #i"ai aset.7. Ar$!e# !#t!% Historical Cost Accounting

Terdapat *e*erapa ar$!e#t (a#$ e#d!%!#$ et&de hist&ris' a#tara "ai#)a. Historical cost dia#$$ap re"e8a# da"a e*!at %ep!t!sa# e%&#&i

e"a"!i i#&rasi hist&ris9*. Historical cost e#dasar%a# pe#i"aia# pada tra#sa%si (a#$ *e#ar:*e#ar

ter+adi9-. Lap&ra# %e!a#$a# (a#$ e#$$!#a%a# historical cost tetap *er$!#a *a$i

per!sahaa#9d. &#sep pr&2t (a#$ pa"i#$ *ai% ses!#$$!h#(a ada"ah se"isih a#tara har$a

+!a" da# historical cost 9e. Historical cost er!pa%a# et&de (a#$ pa"i#$ aa# dari a#ip!"asi'

%are#a ei"i%i *!%ti (a#$ sah (a#$ e#(ata%a# #i"ai dari &*+e% (a#$

di!%!r #i"ai#(a terse*!t9. e$!#aa# dari et&de pe#$!%!ra# "ai##(a asih dira$!%a#9$. Per!*aha# #i"ai pasar dapat disa+i%a# se*a$ai i#&rasi ta*aha# ta#pa

har!s e#$!*ah se"!r!h #i"ai da"a "ap&ra# %e!a#$a#9 da#h. ;a%ta epiris e*!%ti%a# *ah,a et&de a"ter#ati se"ai# historical cost

tida% e#(edia%a# i#&rasi (a#$ "e*ih *ai% dari et&de historical cost .6. riti% !#t!% Historical cost Accounting

a. Historical cost dia#$$ap %!ra#$ e#e%a#%a# !#$si pe#$a*i"a# %ep!t!sa#

dari i#&rasi a%!#ta#si. Historical cost +!$a tida% e#+ai# i#&rasi (a#$

dihasi"%a# *ersiat &*+e%ti9*. Historical cost tida% re"e8a# da"a e#$a*i" %ep!t!sa# %are#a (a#$

di$!#a%a# ada"ah #i"ai "apa!9

-. Pe#$$!#aa# as!si going concern' padaha" *e"! te#t! se!aper!sahaa# a%a# going concern9

d. Historical cost de#$a# %&#sep matching o cost ' tida% e#-eri#%a#

a"&%asi *ia(a da# pe*e*a#a# (a#$ se*e#ar#(a ter+adi9 da#e. I#&rasi (a#$ di*eri%a# de#$a# et&de historical cost tida% dapat ee#!hi

%e*!t!ha# i#8est&r (a#$ e*!t!h%a# i#&rasi per!sahaa se-ara

%ese"!r!ha#' *!%a# ha#(a e#$a#a"isa %e"a%!a# i#8estasi pe"a%! pasar.



LO 3. CURRENT COST ACCOUNTING Terdapat d!a siste. Ya#$ pertaa ada"ah siste Ed,ard da# <e""' (a#$

*erdasar%a# %&#sep dari pee"iharaa# &da" %e!a#$a#' %e!dia# *era"ih e#+adi

%&#sep current cost saat i#i (a#$ e#$$!#a%a# %&#sep pee"iharaa# &da" 2si%

da# entity

Objective of current cost accounting

Current cost accoungint /CCA0 er!pa%a# siste a%!#ta#si dia#a set di#i"ai

*erdasar%a# har$a pe*e"ia# pasar saat i#i da# "a*a dite#t!%a# &"eh a"&%asi

*erdasar%a# *ia(a !#t!% e*e"i saat i#i. Ed,ard da# <e"" e#(ata%a# asa"ah

dasar da"a e#$a"&%asi%a# s!*erda(a !#t!% ea%sia"%a# pr&2t e#+adi ti$a

perta#(aa#)

1 Masa"ah e%spa#si. <erapa *a#(a% aset (a#$ har!s dipe$a#$ da"a sat!

,a%t! terte#t!=

Masa"ah %&p&sisi. Da"a *e#t!% apa aset har!s dipe$a#$=

3 Masa"ah pe#da#aa#. <a$aia#a aset dida#ai=

U#t!% e*e#t!% e%spe%tasi (a#$ a%!rat' a#a+er per"! e#$e8a"!asi per&ra

da# %ep!t!sa# di asa "a"!. Sa"ah sat! -ara ada"ah de#$a# e*a#di#$%a# %i#er+a

pada s!at! peri&de de#$a# e%spe%tasi dari peri&de (a#$ saa.

Ed,ard da# <e"" +!$a *era#$$apa# *ah,a i#&rasi tida% ha#(a di*!t!h%a# *a$i

a#a+ee#' tetapi +!$a *a$i piha% "!ar seperti i#8est&r da# %redit&r. <erdasar%a#

te&ri i#i' i#&rasi a%!#ta#si ei"i%i d!a t!+!a#)

1 E8a"!asi &"eh a#a+er e#$e#ai %ep!t!sa# asa "apa! !#t!% e*!at

%ep!t!sa# ter*ai% !#t!% asa (a#$ a%a# data#$.

E8a"!asi terhadap a#a+er &"eh i#8est&r' %redit&r' da# piha% "ai#.

Concept of business prot and nancial capital

Ma#a+ee# e#$hadapi d!a %ep!t!sa# (a#$ *er%aita# de#$a# pr&2t' (ait!)

1 Holding decisions (ait! apa%ah aset da# "ia*i"itas har!s ditaha# ata!

dise"esai%a#



!perating decisions (ait! *a$aia#a e#$$!#a%a# da# e*ia(ai

pe#$&perasia# per!sahaa#

U#t!% e#$e8a"!asi %ed!a#(a' Ed,ard da# <e"" e#a,ar%a# %&#sep "a*a (a#$

di#aa%a# se*a$ai business proft (a#$ terdiri dari)

1 Current operating proft ) %e"e*iha# #i"ai saat i#i dari pr&d!% (a#$ di+!a"

de#$a# *ia(a saat i#i dari i#p!t (a#$ di$!#a%a#.

Reali"able cost savings ) %e#ai%a# *ia(a saat i#i dari aset (a#$ dipe$a#$ &"eh

per!sahaa# di peri&de saat i#i.

De#$a# %ata "ai#' pr&2t ada"ah %e#ai%a# dari business proft da# holding gains and

losses sete"ah dises!ai%a# de#$a# %e#ai%a# ata!p!# pe#!r!#a# dari ti#$%at har$a

$e#era".

Holding gains and losses

As!si dasar (a#$ e#-ap!r a#tara holding gains#losses de#$a# operating

gains#losses e*i#$!#$%a# e8a"!asi terhadap %ep!t!sa# a#a+ee# serta

e#(e*!#(i%a# a"&%asi dari s!*er da(a. &p&sisi pe#aha#a# aset da#

"ia*i"itas er!pa%a# sa"ah sat! -ara a#a+ee# !#t!% e#$!at%a# p&sisi

per!sahaa# di pasar.

Why holding gains are a component of prot

Ed,ard da# <e"" e(a%i#i *ah,a e#aha# "a*a ereprese#tasi%a# 5s!at!

sipa#a# (a#$ dia%i*at%a# &"eh a%ta *ah,a input diper&"eh pada %ea+!a#

pe#$$!#aa#. Sipa#a# terse*!t dia%i*at%a# &"eh %e$iata# holding Current cost

pada aset dia#$$ap se*a$ai *a$ia# dari pr&2t. Me#!r!t Re8i#e' ha" i#i di%are#a%a#

5cost saving er!pa%a# %&p&#e# pe#dapata# %are#a e#(a+i%a# s!at!

opportunity gain' %are#a per!sahaa# e*e"i aset pada saat har$a#(a *e"!

#ai%. Ia e#a*ah%a# *ah,a cost saving e#$hit!#$ %e!#t!#$a# p&sisi %as

per!sahaa# re"ati terhadap per!sahaa# "ai# di i#d!stri (a#$ tida% ee$a#$ aset

saat har$a terse*!t #ai%. O"eh %are#a it!' ar!s %as %e"!ar dari per!sahaa# (a#$

tida% ap! ee$a#$ a%a# "e*ih *esar. De#$a# dei%ia#' ar$!e#t opportunity

gain *erdasar%a# per*a#di#$a# per!sahaa#.



A"asa# "ai# ada"ah pe#i#$%ata# #i"ai er!pa%a# e#&e#a e%&#&i #(ata (a#$

dapat direa"isasi%a# apa*i"a per!sahaa# e#+!a" aset terse*!t. Re8si#e

e#e%a#%a# *ah,a current cost proft ada"ah s!at! i#di%at&r !taa pada ar!s %as

asa depa#. Pe*e#ara# te&ri a%a# h!*!#$a# i#i ada"ah %&#e%si a#tara current

cost proft da# economic proft $conomic proft er!pa%a# se"isih a#tara #i"ai saat

i#i dari e%spe%tasi net cash %ow dari per!sahaa# di d!a ,a%t!. &p&#e#

economic proft di*a$i e#+adi expected proft da# unexpected proft

LO 4. ;INANCIAL CAPITAL >ERSUS PHYSICAL CAPITALDa"a CCA' terdapat d!a pa#da#$a# dasar (a#$ *ersai#$ e#$e#ai apa (a#$

er!pa%a# a,a"a# da# a%hira# &da" ? fnancial concept da# physical concept

Perde*ata# *erada disep!tar de2#isi dari &da" da# *a$aia#a "a*a dihit!#$ dari

de2#isi terse*!t. Per*edaa# !taa a#tara %ed!a %&#sep terse*!t ada"ah apa%ahholding gains#losses dias!%%a# %eda"a "a*a.

In support of physical capital

Pe#d!%!#$ dari %&#sep physical capital *erpe#dapat *ah,a &da" er!pa%a# !#it

2si% (a#$ e#!#+!%%a# %eap!a# &perasi per!sahaa#. Sa!e"s&# *erpe#dapat

*ah,a per!*aha# pada current cost har!s dias!%%a# %e pe#(es!aia#

pee"iharaa# &da". Ia *era#$$apa# *ah,a peisaha# a#tara a%ti8itas pe#aha#a#

da# &perasi tida% se+e"as (a#$ dias!si%a# &"eh Ed,ard da# <e"". Ia +!$ae#a*ah%a# *ah,a cost saving ada"ah opportunity gain (a#$ dise*a*%a# %are#a

pe#$a*i"a# sat! a%si di*a#di#$%a# a%si "ai##(a. <asis#(a er!pa%a# te&ri dari

a"&%asi s!*er da(a &pti! da# e#-apai re&uired rate o return

Fitur utama: capital maintenance

Siste dari current cost didasar%a# &"eh %&#sep e#titas da"a e#+a$a &perasi

per!sahaa#. Apa*i"a tida% ada per!*aha# te%#&"&$i' pee"iharaa# &da"

e*!t!h%a# st&% 2si% a,a" dari aset ei"i%i #i"ai (a#$ *ertaha#. Cara#(a

de#$a# e#-&-&%%a# pe#$$!#aa# s!*er da(a de#$a# e#$$!#a%a# har$a *e"i

da# easti%a# #i"ai *e"i se-ara &#eter di+a$a. Siste i#i didasari &"eh %&#sep

e%&#&i e#$e#ai a#a"isis ar$i#a" di actor markets

Valuation principles: ! "on#monetary principles



<ara#$ &#eter ei"i%i +!"ah ata !a#$ (a#$ pasti. U#t!% %epe#ti#$a# balance

sheet' non-monetary asset har!s dihit!#$ da# dit!#+!%%a# da"a current cost

Valuation principles: $! %onetary items and loan capital

C&#t&h dari loan capital ada"ah &*"i$asi da# pi#+aa#. La*a r!$i dihit!#$ de#$a#

t!+!a# e#!#+!%%a# +!"ah %e!#ta#$a# ata! %er!$ia# pee$a#$ term loan capital

da"a s!at! per!sahaa#. I#de%s har$a !! diper"!%a# %are#a pe#$!%!ra#

*erh!*!#$a# de#$a# pee$a#$ saha

Valuation principles: &! "on#monetary assets bought and sold on the same

mar'et

Saha da# *e*erapa %&&ditas seperti eas' pera%' da# "ai##(a dipe$a#$ se*a$ai

spe%!"a# ata! aset i#i di*a,a da# di+!a" di pasar (a#$ saa. Aset terse*!t tida%se-ara "a#$s!#$ dita*ah%a# %e %apa*i"itas &perasi da"a s!at! per!sahaa#.

<iasa#(a aset i#i dipe$a#$ !#!t% e#a*ah %e!#t!#$a# ata! di+!a" de#$a# t!+!a#

capital gain

(rguments for and against current cost

• Re-&$#iti&# pri#-ip"e

<erar$!e# *ah,a CCA *erte#ta#$a# de#$a# pri#sip %&#ser8ati *ah,a

pr&2t ha#(a dia!%i saat non-monetary asset di+!a". Te&ri &da" 2si%*erpe#dapat *ah,a aset terse*!t di*e"i *!%a# !#t!% diper+!a"*e"i%a#' a%a

per!*aha# har$a di pasar tida% e#-eri#%a# %e!#t!#$a#. Masa"ah#(a

ada"ah apa%ah holding gain e#$$a*ar%a# pe#dapata# ata!%ah se%edar

re8a"!asi.

• O*+e-ti8it( & -!rre#t -&st

Pe#$a#!t %&#sep *ia(a hist&ris *erpe#dapat *ah,a CCA %!ra#$ &*(e%ti

%are#a *iasa#(a current cost di$!#a%a# *!%a# *erdasar%a# tra#sa%si

ses!#$$!h#(a dia#a per!sahaa# *erpartisipasi. Har$a aset tida% "a#-ar

(a#$ har$a#(a s!"it dite!%a# a%a# e*!t!h%a# appraisal' ata!p!# a#$%a

i#de@ (a#$ sa#$at e*!t!h%a# (udgement s!*+e%ti.

• Te-h#&"&$i-a" -ha#$e



CCA e#$a*ai%a# per%e*a#$a# te%#&"&$i. Me#!r!t Re8si#e' %eti%a esi#

"aa di$a#ti%a# &"eh esi# *ar!' har$a esi# "aa a%a# eree%si%a#

pe#!r!#a# #i"ai e2sie#si *i"a di*a#di#$%a# de#$a# (a#$ *ar!.

%ore specic criticism

Ad8&-ates & hist&ri- -&st a--&!#ti#$

Me#&"a% CCA %are#a e"a#$$ar pri#sip rea"isasi tradisi&#a". Masa"ah "ai#

(a#$ ter%ait ada"ah s!*+e%ti8itas da"a e#e#t!%a# #i"ai pe#i#$%ata# da"a

*ia(a. CCA e,a+i*%a# ada#(a pe#(es!aia# #i"ai aset a-t!a" (a#$ dii"i%i

de#$a# pe#$$a#tia##(a !#t!% e#$etah!i current cost ses!#$$!h#(a.

C&paris&# & the res!"ts ,ith hist&ri-a" -&st

Terdapat per*edaa# pr&2t da"a ea%ai *ia(a hist&ris da# saat i#i.

Per*edaa# ter"eta% ada unreali"ed holding gain#loss

Ad8&-ates & e@it pri-e

Te&retisi exit price *erpe#dapat *ah,a *ia(a e#$ip"i%asi%a# opportunity

cost <iasa#(a' pe#$&r*a#a# saat i#i ada"ah !#t!% e#+!a" aset

di*a#di#$%a# e#$$!#a%a##(a' *!%a# e*e"i aset %are#a per!sahaa#

te"ah ei"i%i#(a. Sehi#$$a' current cost' har$a !#t!% e*e"i *ara#$'

*!%a# #i"ai (a#$ re"e8a#. Apa*i"a s!at! aset s!dah tida% "a$i *eredar di

pasara#' a%a# s!"it e#$hit!#$ se*!ah indexed cost "a(a%#(a i#de%s "ai#

(a#$ ter!s *er$era%.

Ster"i#$ *erpe#dapat *ah,a %&#sep &da" 2si% ei"i%i %e%!ra#$a#. La*a

da"a pa#da#$a# &da" 2si% dapat *erarti apa*i"a epat %&#disi terpe#!hi'

(ait! )

Ter!s e#er!s e#$$a#ti !#it ide#ti%a"

$ Me#$hadapi *ia(a (a#$ ter!s e#i#$%at

& Me*e"i da# e#+!a" di pasar *er*eda

) Teri#8estasi se-ara pe#!h da"a !#it 2si%



LO 7. EBIT PRICE ACCOUNTING*endapatan dan +apital

E@it pri-e a--&!#ti#$ ada"ah se*!ah siste a%!#ta#si (a#$ e#$$!#a%a# ar%et

se""i#$ pri-es !#t!% e#$!%!r p&sisi %e!a#$a# da# %i#er+a %e!a#$a# s!at!

per!sahaa#. E@it pri-e ei"i%i d!a per*edaa# !taa dari hist&ri-a" -&sta--&!#ti#$ (a#$ %&#8e#si&#a")

1 Ni"ai dari aset #&#:&#eter dises!ai%a# !#t!% e#$!%!r per!*aha# da"a

har$a pasar (a#$ spesi2% da# dias!%%a# da"a "ap&ra# "a*a se*a$ai

%e!#t!#$a# (a#$ *e"! direa"isasi Per!*aha# da"a da(a *e"i !a#$ epe#ar!hi &da" 2#a#sia" da# hasi" dari

%e$ita#a terse*!t.

La*a di!%!r di*a,ah se*!ah %&#sep %&prehe#si (a#$ e#$!%!r t&ta" per!*aha

#i"ai se!a e"ee# e!it( da# e#$$a*ar%a# "a*a *ersih a%!#ta#si.

Obye'tif dari ('untansi

)engambilan *eputusan Adapti

E#titas *is#is har!s ter!s:e#er!s e#(es!ai%a# diri de#$a# "i#$%!#$a# *is#is

(a#$ %&petiti dei %e"a#$s!#$a# hid!p. Ma%a dari it!' per!sahaa# dapat

e"a#+!t%a# %e$iata# &perasi#(a e"a"!i %eap!a# !#t!% ter+!# %e pasar de#$a#

-ash !#t!% ea#aat%a# pe"!a#$ (a#$ ada. As!si (a#$ di$!#a%a# ada"ah d!#ia

*is#is er!pa%a# *is#is (a#$ di#ais da# !dah *eradaptasi.

(rgumen yang %endu'ung ,-it *rice (ccounting

• Me#(edia%a# i#&rasi (a#$ *er$!#a

esta*i"a# *is#is e!#$%i#%a# %redit&r !#t!% ei#+a%a# !a#$ de#$a#

e"ihat %e%a(aa# *ersih pei"i% *is#is.

• I#&rasi (a#$ re"e8a# da# re"ia*e"

Da"a e#e#t!%a# %ep!t!sa#' diper"!%a# i#&rasi (a#$ *er$!#a !#t!%

ei"ih sat! pi"iha# atas a"ter#ati8e "ai#. I#&rasi a%!#ta#si de#$a# et&de

8a"!asi dapat e*eri%a# i#&rasi (a#$ "e*ih *er$!#a.

• Aditi8itas

Pr&d!% !taa dari siste a%!#ta#si ada"ah "ap&ra# #era-a da# "a*a r!$i. i%a

%ita e*eri%a# #i"ai (a#$ *er*eda de#$a# %ara%teristi% (a#$ *er*eda da#

e#$$!#a%a# s%a"a pe#$!%!ra# (a#$ *er*eda' a%a tida% ada arti terte#t!

(a#$ dapat disip!"%a# %are#a ha" terse*!t tida% dapat dita*ah%a# se-ara

*ersaaa#.

• A"&%asiSiste a%!#ta#si *ia(a sa#$at *er$a#t!#$ pada a"&%asi *ia(a !#t!% pe#i"aia#

a%ti8a da# pe#e#t!a# "a*a' da# 2t!r p&siti a%!#ta#si e@it pri-e ada"ah *ah,a

"ap&ra# %e!a#$a# *e*as dari a"&%asi.

• Rea"itas

E@it pri-e a--&!#ti#$ e"i*at%a# reer#si %e d!#ia #(ata %are#a setiap a#$%a

e#$a-! pada har$a se*e#ar#(a.

• O*(e%ti8itas



Pe#e"itia# e#!#+!%a# *ah,a har$a pasar re"ati "e*ih &*(e%ti.

• I#di%at&r risi%&

E@it pri-e da# per!*aha# e@it pri-e dapat e#+adi i#di%asi risi%& %e!a#$a#

pe*e"ia# se*!ah aset.

Ar$!e# (a#$ Me#e#ta#$ E@it Pri-e A--&!#ti#$

• &#sep Pr&2tDa"a e#(iap%a# "ap&ra# %e!a#$a# de#$a# *asis e@it pri-e se*a$ai data

pa"i#$ !taa tida%"ah rea"istis. est&# e#$ata%a# *ah,a e#$$!#a%a#

e@it pri-e a--&!#ti#$ tida% a%a# e#$hasi"%a# pr&2t (a#$ *erarti %are#a

pe#e%a#a##(a pada per!*aha# har$a da# *!%a# pada tra#sa%si (a#$

se*e#ar#(a.

• Aditi8itas

Pe#$hit!#$a# (a#$ di"a%!%a# ter"e*ih dah!"! tida% dapat dita*ah%a#

de#$a# #i"ai (a#$ se%ara#$.

• >a"!asi "ia*i"itas

Cha*ers *erpe#dapat *ah,a !ta#$ &*"i$asi se-ara ee%ti er!pa%a#*e#t!% &da" da# har!s disa+i%a# de#$a# a-e 8a"!e' *!%a# #i"ai ar%et

8a"!e.

• C!rre#t C&st ata! E@it Pri-e

Para ah"i -!rre#t -&st *erpe#dapat *ah,a e#tr( pri-e ada"a et&de #&ra"

dari 8a"!asi aset.

LO 6. >ALUE:IN:USE >S. >ALUE:IN:EBCHANGE i%a s!at! aset di pi"ih !#t!% disipa# daripada di+!a"' a%a aset terse*!t pasti

"e*ih *erhar$a *a$i pei"i%#(a daripada e@it pri-e aset terse*!t. i%a aset terse*!t

tida% di+!a"' tida% e#(e*a*%a# pei"i%#(a e#derita se-ara e%&#&i sete"ah

har$a#(a t!r!#.

Pe#de%ata# 8a"!e:i#:!se *er&rie#tasi pr&d!%si se*a$ai pat&%a# re"e8a#. Ya#$

diper"!%a# ada"ah !%!ra# pe#dapata# (a#$ ses!ai de#$a# *ia(a saat i#i dari i#p!t

aset terhadap &!tp!t.

Pe#de%ata# 8a"!e:i#:e@-ha#$e e#$a*i" s!d!t pa#da#$ se&ra#$ a#a+er i#ter#a"

ata! %redit!r (a#$ har!s e*!at %ep!t!sa# ter%ait "i%!iditas per!sahaa# da#

da(a *e"i saat i#i.

Sta!*!s se#!#+!%a# *ah,a se+!"ah a%t&r (a#$ !! !#t!% s!d!t pa#da#$

asi#$:asi#$)

• Pe#$aata# !p:t&:date pada har$a pasar (a#$ re"e8a# !#t!% pe#$a*i"a#%ep!t!sa# %e!a#$a#

• ea#da"a# diper"!%a# pada siste pe#$!%!ra#' (ait! pe#i"aia# tida%

ter$a#t!#$ pada a"&%asi (a#$ s!*(e%ti

• Aditi8itas dari e#&e#a a%&#&i di*!at da"a !#it (a#$ saa dises!ai%a#

de#$a# per$era%a# i#asi da# har$a.



LO F. A G"&*a" Perspe-ti8e a#d I#ter#ati&#a" ;i#a#-ia"

Rep&rti#$ C!rre#t -&st i# the !#ited state

US Se-!rities E@-ha#$e C&issi&# te"ah e"a%!%a# per-&*aa# terhadap

C!rre#t -&st tapi dit&"a%' *er"a#$s!#$ se"aa 1F6:14 C!rre#t -&st i# the !#ited %i#$d&

Peeri#taha# i#$$ris per#ah e#erap%a# C!rre#t -&st da# %e!dia# di

ti#$$a"%a# *er"a#$s!#$ se"aa 1F7:17 C!rre#t -&st i# A!stra"ia

Disara#%a# pada pr&esi&#a" a--&!#ti#$ sta#dards /PAS0 tapi di"!pa%a#'

*er"a#$s!#$ se"aa 1F6 ?1

International (ccounting .tandards dan Current cost

Pada tah!# 4 IAS<J;AS< *ah,a #i"ai ,a+ar er!pa%a# dasar pe#$!%!ra# ter*ai%(a#$ *erarti #i"ai aset dia%!isaat %e,a+i*a##(a te"ah dise"esai%a# (ait! dia#tara

piha% (a#$ e"a%!%a# arKs "e#$th tra#sa-ti&#

<ia(a Hist&ris a%!#ta#si (a#$ asih *er"a%! !!#

IAS< *er$era% e#!+! pada e@it pri-e. Na!# tetap e#$$!#a%a# i@ed

8a"!ati&# Ni"ai ,a+ar *erarti -!rre#t ar%et e#tr( pri-e' -!rre#t ar%et se""i#$ pri-e'

hist&ri- -&st da# dis-&!#ted !t!re C; H&, is hist&ri- -&st app"ied= S!*+e%ti8itas ter"i*at da"a pe#e#t!a# *ia(a

per&"eha#. Pe#$!%!ra# p!# +!$a s!*+e%ti Hist&ri- -&st !#der atta-%. Era a%!#ta#si *ia(a hist&ris te"ah *era%hir.

Hasi"#(a ha" (a#$ tida% re"e8a#' tida% dapat dia#da"%a#' data tida% se*a#di#$

da# tida% die#$erti

( mi-ed measurement system and international standards

Ni"ai pasar' e@it pri-e (a#$ tersirat di air 8a"!e da# pe#de%ata# da"a

pe"ap&ra#%e!a#$a# sta#dar i#ter#asi&#a" !ra#$#(a se*!ah %&#sep te&ritis pe#i"aia#' &da" pee"iharaa# da#

pe#$!%!ra# "a*a' hasi"#(a siste pe#$!%!ra# -ap!ra# asih har!s diper*ai%i

da# %!ra#$#(a %&#siste#si.

LO . Iss!es &r A!dit&rs <!%ti (a#$ di$!#a%a# a!dit&r har!s -!%!p da# ses!ai. C!%!p da# tepat *erarti

da"a +!"ah (a#$ -!%!p da# sta#dar %!a"itas (a#$ eadai. !a"itas



dite#t!%a# &"eh re"e8a#si da# %eada"a# da"a e#(edia%a# d!%!#$a# !#t!%

e#dete%si sa"ah sa+i. U#t!% setiap e#titas' s!at! dasar pe#$!%!ra# e#-a%!p setida%#(a)

a Ni"ai ,a+ar. e@) e@it pri8e !#t!% i#str!e# %e!a#$a#* dis-&!#ted C;. e@) ipaire#t da"a# pe#ia"ia# aset

- *ia(a a&rtisasi. e@) a%ti8a tetap (a#$ dis!s!t%a# M&de" pe#$!%!ra# -ap!ra# e#-ipta%a# %esa"aha# per#(ataa# sehi#$$a

a!dit&r *er+!a#$ !#t!% ee#!hi sa"ah sat! t!+!a# !taa a!dit&r terse*!t.

C&#t&h)a E@it pri-e s!"it !#t!% dite#t!%a# %eti%a pasar (a#$ diperda$a#$%a# sedi%it* dis-&!#ted C; eer"!%a# perti*a#$a# pr&(e%si ar!s %as asa depa# da#

ti#$%at pi"iha# dis%&#t& A!dit&r dapat e#a#$a#i *e*erapa perasa"aha# pe#i"aia# de#$a# e#-ari

pe#dapat ah"i da# e#$!+i as!si dasar !#t!% a#a+ee# da# i#p!t dapat %e

&de" pe#i"aia#' *!%a##(a "a#$s!#$ e#$!+i #i"ai !#t!% %&resp&#de#si %e #i"ai

pasar e%ster#a". Na!#' *!%ti e#!#+!%%a# *ah,a pe#ia"ia# terse*!t /dari

piha% ah"i0 tida% se"a"! "e*ih dapat dia#da"%a# daripada (a#$ di*!at &"eh

a#a+ee#. C&tter da# Ri-hards&# e#e"iti siat dari 8a"!asi aset (a#$ di*!at &"eh de,a#

dire%si "e*ih *a$!s !#t!% e#i"ai i#8estasi' $ed!#$ da# pera"ata#' da# aset tida%

*er,!+!d (a#$ dapat diide#ti2%asi. Pe#i"aia# e%ster#a" "e*ih *a$!s !#t!%

re8a"!asi ta#ah' *a#$!#a#' da# aset "ai# +i%a de,a# %!ra#$ i#depe#de#. ;a%t&r "ai# (a#$ e#i#$%at%a# risi%& sa"ah sa+i da"a pe#$!%!ra# ada"ah

%eter"i*ata# piha% (a#$ ei"i%i h!*!#$a# istie,a. A!dit&r har!s e#-ari

*!%ti ta*aha# dari piha% %eti$a' eeri%sa se!a d&%!e#' da#

e#dis%!si%a# ri#-ia# tra#sa%si de#$a# a#a+e# da# a#$$&ta %&ite a!dit

(a#$ ses!ai de#$a# sit!asi terse*!t.

tak-chapter 6 (summary)

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