AKM I Week 1_pur_ifrs

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Dosen: R. Purwoko P. Ak. MFME-mail: rpurwoko@yahoo.com HP : 0813 10515911

Learning ObjectivesMahasiswa dapat menjelaskan dan memahami tentang:1.2. 3.

Tujuan dan ruang lingkup Kerangka Konseptual Laporan KeuanganTujuan Laporan Keuangan dan Asumsi Dasar yang digunakan Ciri-ciri Kualitatif Laporan Keuangan

4.5. 6.

Definisi dan Elemen-elemen Laporan KeuanganPengakuan Elemen-elemen Laporan Keuangan Pengukuran Elemen-elemen Laporan Keuangan

7.

Konsep Modal dan Pemeliharaan Modal.

Tujuan & Ruang Lingkup Kerangka Konseptual Laporan Keuangan

Financial Reporting

Accounting and Financial Reporting Development of Accounting Standards Other Organizations important to F R International Accounting Issues A Conceptual Framework of Accounting Careers in Financial Accounting

Accounting and Financial Reporting

Financial Reporting

Accounting and Financial Reporting Development of Accounting Standards Other Organizations important to F R International Accounting Issues A Conceptual Framework of Accounting Careers in Financial Accounting

Accounting and Financial Reporting

1.

Definisi akuntansiPengguna informasi akuntansi Pembagian akuntansi Pelaporan keuangan

2.

3.

4.

Accounting and Financial ReportingDefinisi akuntansi: Accounting is a service activity. Its function is to provide quantitative information, primarily financial in nature, about economic entities that is intended to be usefull in making economic decisions-in making reaseoned choises among alternatives courses of action

Accounting and Financial ReportingAkuntansi adalah : kegiatan jasa menyajikan informasi kuantitatif bersifat keuangan dari suatu entitas ekonomi untuk pengambilan keputusan ekonomi

dalam memilih berbagai pilihan tindakan.

Pengguna Informasi Keuangan

All parties interested in the financial health of a company are called stakeholders. Major Internal and External Stakeholder Groups

Internal users, who make decisions directly affectingthe internal operations of the enterprise. relationship to the enterprise.

External users, who make decisions concerning their

Pengguna Laporan Keuangan

Investors Government Community

Analysts

Board of Directors Suppliers Management EmployeesEmployees Creditors

Customers

9

Tujuan Pengguna Informasi Keuangan

Internal users

Untuk membantu perencanaan dan pengendalian operasi perusahaan.

External users Investor

Untuk menilai profitability dan safety inventasi

Kreditor

Untuk menilai stability dan profitability perusahaan

Pembagian Akuntansi

Akuntansi Manajemen

Memfokuskam diri pada Penyajian informasi ke Fihak intern perusahaan

Akuntansi Keuangan

Memfokuskam diri pada Penyajian informasi ke Fihak ektern perusahaan

Financial Reporting

Internal

Eksternal

Dipandu oleh Nilai guna

Dipandu oleh GAAP/SAK

Lebih detailIsi dan bentuk sesuai kebutuhan

Lebih ringkasWujudnya berupa :a. b. c. d. e. Laporan Laba rugi Laporan Perubahan Ekuitas Neraca Laporan Arus Kas Catatan atas Laporan Keuangan

Financial ReportingThe balance sheet reports, as of a certain statement The income point in time,reports, for a specified the The assets resources of interval, the net statement of cash a company (the assets), through generated flows reports, for a specified the companys business operations time period, the obligations (the (revenues),amount of cash generated the net and consumed by a liabilities), and the consumed (the assets equity of the expenses),companynet owners. and the through income. operating, financing, and investing activities.13

Financial Reporting

Accounting estimates and judgments are outlined in the notes to financial statements.

14

Financial Statement RelationshipsStatement of Cash FlowsCash From Op Cash From Inv Cash From Fin Net Increase Beg. Cash End. Cash $ 973,000 (1,188,000) 245,000 $ 30,000 80,000 $ 110,000

Balance Sheet 12/31/05Cash Other Total $ 80,000 4,550,000 $4,630,000

Balance Sheet 12/31/05Income Statement Revenues $12,443,000 Expenses 11,578,400 Net Income $ 864,600 Cash Other Total $ 110,000 4,975,000 $5,085,000

Liabilities $2,970,000 Stock 900,000 R/E 760,000 Total $4,630,000

Statement of Retained EarningsR/E 12/31/04 Net Income Dividends R/E 12/31/05 $ 760,000 864,600 (400,000) $1,224,600

Liabilities $2,860,400 Stock 1,000,000 R/E 1,224,600 Total $5,085,000

15

Conceptual Framework

Overview of the Conceptual FrameworkThree levels:First Level = Basic objective Second Level = Qualitative characteristics and elements of financial statements Third Level = Recognition, measurement, and disclosure concepts

Tujuan Laporan Keuangan

The overall objective of financial reporting is to provide information useful for decision making.

17

ASSUMPTIONS 1. Economic entity 2. Going concern 3. Monetary unit 4. Periodicity 5. Accrual

PRINCIPLES 1. Measurement 2. Revenue recognition 3. Expense recognition 4. Full disclosure

CONSTRAINTS 1. Cost 2. Materiality

Third level

QUALITATIVE CHARACTERISTICS 1. Fundamental qualities 2. Enhancing qualities Illustration Framework for Financial Reporting

ELEMENTS 1. 2. 3. 4. 5. Assets Liabilities Equity Income Expenses

Second level

OBJECTIVE Provide information about the reporting entity that is useful to present and potential equity investors, lenders, and other creditors in their capacity as capital Providers.

First level

First Level: Basic ObjectiveOBJECTIVETo provide financial information about the reporting entity that is useful to present and potential equity investors, lenders, and other creditors in making decisions in their capacity as capital providers. Provided by issuing general-purpose financial statements.

Assumption is that users have reasonable knowledge of business and financial accounting matters to understand the information.

Second Level: Fundamental Concepts

QUALITATIVE CHARACTERISTICS 1. Fundamental qualities 2. Enhancing qualities

Second level

Qualitative Characteristics of Accounting Information :IASB identified the Qualitative Characteristics of accounting information

that distinguish better (more useful) information from inferior (less useful)information for decision-making purposes.

Second Level: Fundamental Concepts

Illustration Hierarchy of Accounting Qualities

Second Level: Fundamental ConceptsFundamental Quality - RelevanceRelevance is one of the two fundamental qualities that make accounting information useful for decision-making.

Second Level: Fundamental ConceptsFundamental Quality Faithful RepresentationFaithful representation means that the numbers and descriptions match what really existed or happened.

Second Level: Fundamental ConceptsEnhancing QualitiesDistinguish more-useful information from less-useful information.

Qualitative CharacteristicsExercise 2-4: Identify the qualitative characteristic(s) to be used given the information provided.

Characteristics:Relevance (a) Qualitative characteristic being employed when companies in the same industry are using the same accounting principles. (b) Quality of information that confirms users earlier expectations. (c) Imperative for providing comparisons of a company from period to period. (d) Ignores the economic consequences of a standard or rule. Faithful representation Predictive value

Confirmatory valueNeutrality Completeness Timeliness Verifiability Understandability Comparability

Qualitative CharacteristicsExercise 2-4: Identify the qualitative characteristic(s) to be used given the information provided. Characteristics:(e) Requires a high degree of consensus among individuals on a given measurement. (f) Predictive value is an ingredient of this fundamental quality of information. Relevance Faithful representation Predictive value

Confirmatory valueNeutrality Completeness Timeliness

(g) Qualitative characteristics that enhance both relevance and faithful representation.

VerifiabilityUnderstandability Comparability

Qualitative CharacteristicsExercise 2-4: Identify the qualitative characteristic(s) to be used given the information provided.

Characteristics:Relevance (h) Neutrality and completeness are ingredients of this fundamental quality of accounting information. Faithful representation Predictive value

Confirmatory value (i) Two fundamental qualities that make accounting information useful for decisionmaking purposes.Issuance of interim reports is an example of what enhancing ingredient? Neutrality Completeness Timeliness

(j)

VerifiabilityUnderstandability Comparability

Second Level: Basic Elements

QUALITATIVE CHARACTERISTICS 1. Fundamental qualities 2. Enhancing qualities Illustration Framework for Financial Reporting

ELEMENTS 1. 2. 3. 4. 5. Assets Liabilities Equity Income Expenses

Second level

OBJECTIVE Provide information about the reporting entity that is useful to present and potential equity investors, lenders, and other creditors in their capacity as capital Providers.

First level

Second Level: Basic Elements

Second Level: Basic Elements Versi Lama: 10 Unsur1.

AktivaAdalah manfaat ekonomis yang mungkin terjadi di masa depan, yang diperoleh atau dkendalikan oleh entitas sebagai hasil dari transaksi atau peristiwa di masa lalu.

2.

KewajibanAdalah pengorbanan atas manfaat yang mungkin terjadi di masa depan, yang timbul dari