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Akuntansi KeuanganBandi, Dr., M.Si., Ak., CA
Sesi 4Standar Akuntansi & Perkembangannya
Learning ObjectivesLearning Objectives
Standar Akuntansi dan Perkembangan
Sesi
4S
esi
4
Copyright © 2015Bandi FE UNS: bandi.staff.fe.uns.ac.id
Sesi
Sesi
Learning ObjectivesLearning Objectives
1. Memahami pentingnya standar akuntansi
keuangan
2. Memahami pentingnya standar akuntansi dlm
Seminar AkuntansiBandi, Dr., Drs., M.Si., Ak., CA
2. Memahami pentingnya standar akuntansi dlm
lingkungan akuntansi
3. Memahami standar akutansi dan perkembangan
Standar akuntansi
4. Memahami perbandingan standar akuntansi
Indonesia dengan standar akuntansi dunia
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Bukti Bk
JurnalBk Besar
LAP KEUANGAN:
~Neraca~Lap. Laba Rugi~Lap. Perubahan
Modal
~Lap. Arus Kas
penjurnalan
Seminar AkuntansiBandi, Dr., Drs., M.Si., Ak., CA 1. Memahami pentingnya standar
akuntansi
BB Pembantu
~Lap. Arus Kas
posting
Akti: proses pencatatan, pengelompokan, peringkasan, dan penciptaan inf keuangan unt pembuatan keputsan ekonomis
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1. Memahami pentingnya standar akuntansi
Seminar AkuntansiBandi, Dr., Drs., M.Si., Ak., CA
• Proses Akuntansi keuangan:
• Proses yg dimulai dari bukti akuntansi s/d laporan keuangan unt pihak eksternal.
• Perlu standar • Perlu standar
• Proses Auditing:
• Proses yg dimulai dari laporan keuangan s/d bukti akuntansi, untuk memastikan kesusuian dg ukuran tertentu.
• Perlu standar
Learning ObjectivesLearning ObjectivesFinancial Reporting
Environment-USA
Regulator
FASB
AICPA
Praktik Industri
GAAP Manajer
Sumber Informasi
Alternatif
Informasi Ekonomi Industri
Pengungkapan sukarela
2. Memahami pentingnya standar dlm lingkungan akuntansi- USA (Source: Elmhurst College)
AICPA
Enforcement and Monitoring Mechanisms
SECCorporate
Governance Auditor
Statutory Financial Reports
(Laporan Keuangan)
User
Analis
Investor
dan Kreditor
Lain-nya
Litigation
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8-K(Current Report)
20-F (Registration Statement/Annual Report [Foreign])
Financial Reporting
Environment-USA
Form 10-K (Annual Report)
10-Q(Quarterly Report)
2. Memahami pentingnya standar dlm
lingkungan akuntansi- USA (Source:
Elmhurst College)
OtherSEC Filings
14-A(Proxy Statement/
Prospectus)
Statutory Financial Reports
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Seminar AkuntansiBandi, Dr., Drs., M.Si., Ak., CA
3 . Memahami standar akutansi dan perkembangan Standar akuntansi
• Di akuntansi dan keuangan (audit) di Indonesia, ada “prinsip akuntansi
yang berlaku umum di Indonesia (PABU)”
– = “generally accepted accounting principles”)
– adl suatu istilah teknis akuntansi, yg mencakup konvensi aturan, dan prosedur
yang diperlukan untuk membatasi praktik akuntansi yang berlaku umum
• Standar Akuntansi Pelaporan Keuangan
– Th 1973: PAI (Prinsip Akuntansi Indonesia)
– Th 1984: PAI (Prinsip Akuntansi Indonesia)
– Th 1994: PSAK (Pernyataan Standar Akuntansi
Keuangan)-Sekarang
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Kriteria Penyusunan Standar
• Ada banyak faktor yg mempengaruhi penyusunan standar (Scott, 2006)– Standar hrs menjadi keputusan yg berguna– Standar jug harus akseptabel unt konstituen yg lain, khususnya
manajemen� penyusun standar berada pd situasi konflik & sulit memprediksi apa resolusi yg akseptabel dari konflik inimemprediksi apa resolusi yg akseptabel dari konflik ini
• Kriteria penyusunan standar– Kebermanfaatan keputusan– Penurunan asimetri informasi– Konsekuensi standar baru– Aspek politis penyusunan standar
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Seminar AkuntansiBandi, Dr., Drs., M.Si., Ak., CA
4 . Memahami standar akutansi dan perkembangan Standar akuntansi
• Standar 1984 (Prinsip Akuntansi Indonesia PAI):– Ada 6 prinsip (dlm 6 bab)
1. Konsep Dasar & Keterbatasan Ak. Keuangan
2. Prinsip Lap Keuangan
3. Prinsip Pendapatan & Beban3. Prinsip Pendapatan & Beban
4. Prinsip Aktiva
5. Prinsip Kewajiban
6. Prinsip Modal
– Ada 3 Pernyataan
1. Penjabaran Mata uang asing
2. Bungan dlm periode Konstruksi
3. Koperasi
– Ada 7 Interpretasi
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Seminar AkuntansiBandi, Dr., Drs., M.Si., Ak., CA
4 . Memahami standar akutansi dan perkembangan Standar akuntansi
• Standar 1984 (Prinsip Akuntansi Indonesia PAI):– Ada 3 Pernyataan
– Ada 7 Interpretasi
1. Tanggal Efektif berlakunya PAI 1984
2. Selisi Kurs karena Devaluasi2. Selisi Kurs karena Devaluasi
3. Revaluasi Aktiva Tetap
4. Perubahan Posisi Keuangan
5. Koreksi Masa lau dan pos luar biasa
6. Biaya Emisi Saham dan Obligasi
7. Tanggal Efektif berlakunya PAI, Pernyataan no. 3
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Seminar AkuntansiBandi, Dr., Drs., M.Si., Ak., CA
4 . Memahami standar akutansi dan perkembangan Standar akuntansi
• Th 1994-2009: PSAK (Pernyataan Standar
Akuntansi Keuangan)-Sekarang
• PSAK 2004
– Kerangka Dasar Pneyusunan dan Penyajian Lap – Kerangka Dasar Pneyusunan dan Penyajian Lap
Keuangan Bank Syariah
– PSAK (Pernyataan Standar Ak Keuangan) 1-59
– ISAK (Interpretasi Standar Akuntansi Keuangan) 01-07
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No. PSAK Keterangan
PSAK 1 Penyajian Laporan Keuangan (Revisi 1998)
PSAK 2 Laporan Arus Kas
PSAK 3 Laporan Keuangan Interim
4 . Memahami standar akuntansi dan
perkembangan Standar akuntansi
Seminar AkuntansiBandi, Dr., Drs., M.Si., Ak., CA
PSAK 3 Laporan Keuangan Interim
PSAK 4 Laporan Keuangan Konsolidasi
PSAK 5 Pelaporan Segmen (Revisi 2000)
PSAK 6 Akuntansi dan Pelaporan Bagi Perusahaan dalam Tahap
Pengembangan
PSAK 7 Pengungkapan Pihak-pihak yang Mempunyai Hubungan Istimewa
PSAK 8 Peristiwa Setelah Tanggal Neraca
PSAK 9 Penyajian Aktiva Lancar dan Kewajiban Jangka Pendek
PSAK 10 Transaksi dalam Mata Uang Asing
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No. PSAK Keterangan
PSAK 11 Penjabaran Laporan Keuangan dalam Mata Uang Asing
PSAK 12 Pelaporan Keuangan Mengenai Bagian Partisipasi dalam
Pengendalian Bersama Operasi dan Aset
PSAK 13 Akuntansi untuk Investasi
4 . Memahami standar akuntansi dan
perkembangan Standar akuntansi
Seminar AkuntansiBandi, Dr., Drs., M.Si., Ak., CA
PSAK 13 Akuntansi untuk Investasi
PSAK 14 Akuntansi Persediaan
PSAK 15 Akuntansi untuk Investasi dalam Perusahaan Asosiasi
PSAK 16 Aktiva Tetap dan Aktiva Lain-lain
PSAK 17 Akuntansi Penyusutan
PSAK 18 Akuntansi Dana Pensiun
PSAK 19 Aktiva Tak Berwujud (Revisi 2000)
PSAK 20 Biaya Riset dan Pengembangan
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No. PSAK Keterangan
PSAK 21 Akuntansi Ekuitas
PSAK 22 Akuntansi Penggabungan Usaha
PSAK 23 Akuntansi Pendapatan
4 . Memahami standar akuntansi dan
perkembangan Standar akuntansi
Seminar AkuntansiBandi, Dr., Drs., M.Si., Ak., CA
PSAK 24 Akuntansi Biaya Manfaat Pensiun
PSAK 25 Laba atau Rugi Bersih untuk Periode Berjalan, Kesalahan
Mendasar, dan Perubahaan Kebijakan Akuntansi
PSAK 26 Biaya Pinjaman (Revisi 1997)
PSAK 27 Akuntansi Perkoperasian (Revisi 1998)
PSAK 28 Akuntansi Asuransi Kerugian (Revisi 1996)
PSAK 29 Akuntansi Minyak dan Gas Bumi
PSAK 30 Akuntansi Sewa Guna Usaha
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No. PSAK Keterangan
PSAK 31 Akuntansi Perbankan (Revisi 2000)
PSAK 32 Akuntansi Pengusahaan Hutan
PSAK 33 Akuntansi Pertambangan Umum
PSAK 34 Akuntansi Kontrak Konstruksi
4 . Memahami standar akuntansi dan
perkembangan Standar akuntansi
Seminar AkuntansiBandi, Dr., Drs., M.Si., Ak., CA
PSAK 34 Akuntansi Kontrak Konstruksi
PSAK 35 Akuntansi Pendapatan Jasa Telekomunikasi
PSAK 36 Akuntansi Asuransi Jiwa
PSAK 37 Akuntansi Penyelenggaraan Jalan Tol
PSAK 38 Akuntansi Restrukturisasi Entitas Sepengendali
PSAK 39 Akuntansi Kerjasama Operasi (KSO)
PSAK 40 Akuntansi Perubahan Ekuitas Anak Perusahaan/Perusahaan
Asosiasi
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No. PSAK Keterangan
PSAK 41 Akuntansi Waran
PSAK 42 Akuntansi Perusahaan Efek
PSAK 43 Akuntansi Anjak Piutang
4 . Memahami standar akuntansi dan
perkembangan Standar akuntansi
Seminar AkuntansiBandi, Dr., Drs., M.Si., Ak., CA
PSAK 43 Akuntansi Anjak Piutang
PSAK 44 Akuntansi Aktivitas Pengembangan Real Estat
PSAK 45 Pelaporan Keuangan Organisasi Nirlaba
PSAK 46 Akuntansi Pajak Penghasilan
PSAK 47 Akuntansi Tanah
PSAK 48 Penurunan Nilai Aktiva
PSAK 49 Akuntansi Reksadana
PSAK 50 Akuntansi Investasi Efek Tertentu
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No. PSAK Keterangan
PSAK 51 Akuntansi Kuasi Reorganisasi
PSAK 52 Akuntansi Mata Uang Pelaporan
PSAK 53 Akuntansi Kompensasi Berbasis Saham
4 . Memahami standar akuntansi dan
perkembangan Standar akuntansi
Seminar AkuntansiBandi, Dr., Drs., M.Si., Ak., CA
PSAK 53 Akuntansi Kompensasi Berbasis Saham
PSAK 54 Akuntansi Restrukturisasi Hutang Piutang Bermasalah
PSAK 55 Akuntansi Instrumen Derivatif dan Aktivitas Lindung Nilai
PSAK 56 Akuntansi Laba Per Saham
PSAK 57 Kewajiban Diestimasi, Kewajiban Kontijensi, dan Aktiva Kontijensi
PSAK 58 Operasi Dalam Penghentian
PSAK 59 Akuntansi Perbankan Syariah
Learning ObjectivesLearning Objectives
Seminar AkuntansiBandi, Dr., Drs., M.Si., Ak., CA
4 . Memahami standar akutansi dan perkembangan Standar akuntansi
• Standar Auditing adl
– 10 standar yang (dirinci dalam bentuk Pernyataan Standar
Auditing/PSA), ditetapkan & disahkan olh (IAPI), terdiri dari:
• standar umum, • standar umum,
• standar pekerjaan lapangan, dan
• standar pelaporan beserta interpretasinya.
– mrp pedoman audit atas laporan keuangan historis.
– Di US, disebut Generally Accepted Auditing Standards (GAAS)
the American Institute of Certified Public Accountants (AICPA)
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Seminar AkuntansiBandi, Dr., Drs., M.Si., Ak., CA
4 . Memahami standar akutansi dan perkembangan Standar akuntansi
• Standar Auditing--Pernyataan Standar Auditing/PSA)
– Standar umum1.Audit harus dilaksanakan oleh seorang atau lebih yang memiliki keahlian
dan pelatihan teknis yang cukup sebagai auditor.
2.Dalam semua hal yang berhubungan dengan perikatan, independensi 2.Dalam semua hal yang berhubungan dengan perikatan, independensi
dalam sikap mental harus dipertahankan oleh auditor.
3.Dalam pelaksanaan audit dan penyusunan laporannya, auditor wajib
menggunakan kemahiran profesionalnya dengan cermat dan seksama.
– Standar pekerjaan lapangan
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Seminar AkuntansiBandi, Dr., Drs., M.Si., Ak., CA
4 . Memahami standar akutansi dan perkembangan Standar akuntansi
• Standar Auditing--Pernyataan Standar
Auditing/PSA)
– Standar pekerjaan lapangan
1. Pekerjaan harus direncanakan, asisten hrs disupervisi 1. Pekerjaan harus direncanakan, asisten hrs disupervisi
semestinya.
2. Pemahaman atas pengendalian intern unt merencanakan
audit dan menentukan sifat, saat, dan lingkup pengujian.
3. Bukti audit kompeten hrs untuk menyatakan pendapat atas
laporan keungan yang diaudit.
– Standar pekerjaan lapangan
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Seminar AkuntansiBandi, Dr., Drs., M.Si., Ak., CA
4 . Memahami standar akutansi dan perkembangan Standar akuntansi
• Standar Auditing--Pernyataan Standar
Auditing/PSA)
– Standar pekerjaan Pelaporan
1. Laporan hrs menyatakan kesesuaian dg PABU1. Laporan hrs menyatakan kesesuaian dg PABU
2. Laporan hrs menunjukkan atau menyatakan, jika ada,
ketidakkonsistenan dg periode sebelumnya.
3. Pengungkapan informatif dlm LK harus dipandang
memadai, kecuali dinyatakan lain dalam laporan auditor.
4. Laporan hrs memuat pernyataan pendapat
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• Kanada--CICA: The Canadian Institute of
Chartered Accountants
• Amerika--AICPA= American Institute of Certified Public
Accountants
Organisasi Badan Akuntansi Profesional
Accountants
• Indonesia—IAI= Ikatan Akuntansi Indonesia
– ?????? IAI= Ikatan Arsitektur Indonesia
??????????
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• Kanada--CICA: The Canadian Institute of
Chartered Accountants
– Komite Standar Akuntansi:
• AcSB (Accounting Standards Board)
• AASB (Auditing and Assurance Standards Board), dan
Organisasi Badan Akuntansi Profesional
• AASB (Auditing and Assurance Standards Board), dan
• PSAB (Public Sector Accounting Board)
– Hasil kerja komite standar akuntansi= CICA Handbook, berisi standar unt akuntansi keuangan dan unt pengauditan, yg diletakan oleh AcSB dan AASB
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• Berbagai tahapan unt menciptakan standar baru menunjukkan bahwa prosesnya adl kental dg politis, dg tekanan pd proses akhir (due process)– Banyak dr konstituen akuntansi diundang unt ambil
bagian
Organisasi Badan Akuntansi Profesional-Kanada
bagian
– Konstituen peran: sbg bagian dari proses yg menyebabkan penyisipan suatu item ke dlm agenda badan, maupun sbg anggota badan sendiri, atau sbg responden unt draf ekspos
– Jk proses adl scr ketat ekonomis, perwakilan berbasis badan tidak perlu slm standar yg benar dpt scr sederhana dideduksi dr teori
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Perbandingan Standar Akuntansi
U.S-Indonesia-Internasional5. Memahami perbandingan standar
akuntansi Indonesia dg standar akuntansi dunia
US INDONESIA INTERNATIONAL
• FASB • Dwn Standar� PSAK • IFRS
• APB • PAI • IA
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Perbandingan Standar Akuntansi
U.S-Indonesia-Internasional5. Memahami perbandingan standar
akuntansi Indonesia dg standar akuntansi dunia
Badan standar akuntansi• Indonesia
• Ikatan Akuntan Indonesia• Institut Akuntan Publik Indonesia• Institut Akuntan Publik Indonesia• Badan Pengawas Pasar Modal dan Lembaga Keuangan
• Amerika Serikat• American Institute of Certified Public Accountants• Financial Accounting Standards Board• Governmental Accounting Standards Board• Federal Accounting Standards Advisory Board• Securities and Exchange Commission
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Perbandingan Standar Akuntansi
U.S-Indonesia-Internasional5. Memahami perbandingan standar
akuntansi Indonesia dg standar akuntansi dunia
Badan standar akuntansi• Inggris
• Institute of Chartered Accountants in England & Wales (ICAEW)• Institute of Chartered Accountants in England & Wales (ICAEW)• Institute of Chartered Accountants of Scotland (ICAS)• Association of Chartered Certified Accountants (ACCA)• Chartered Institute of Management Accountants (CIMA)• Chartered Institute of Public Finance Accountants (CIPFA)• Association of International Accountants (AIA), a UK Registered• Auditor is being consulted for Standard setting.• Association of Accounting Technicians (AAT)
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Perbandingan Standar Akuntansi
U.S-Indonesia-Internasional5. Memahami perbandingan standar
akuntansi Indonesia dg standar akuntansi dunia
Badan standar akuntansi• Republik Irlandia
• Institute of Chartered Accountants in Ireland
• Kanada • Accounting Standards Board "AcSB“
• Internasional • International Accounting Standards Board
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• AICPA: American Institute of Certified Public
Accountants
– CAP-Committee on Accounting Procedure 1939-1959
• Part-time, volunteer, appointed.
Pihak yang terlibat dalam penyusunan
standar-U.S
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• Issued ARBs (Accounting Research Bulletins) listed on text inside
front cover.
• Not thorough or involved enough-piecemeal approach.
• No basic theory established.
Learning ObjectivesLearning ObjectivesPihak yang terlibat dalam penyusunan
standar
– APB- Accounting Principles Board 1959-1973 Senior Committee of
the AICPA.
• Issued Opinions, listed on text inside front cover.
• Formed to settle problems and do research.
14
• More authority than CAP.
• 18-21 members, part-time and poorly paid. Challenged early on
from various constituencies.
Learning ObjectivesLearning ObjectivesPihak yang terlibat dalam penyusunan
standar
Wheat Committee formed to address need for coherent approach to
theory and practice. Recommended the formulation of:
– FASB-Financial Accounting Standards Board (1973-present)
• Seven highly paid, full-time members from various constituencies
15
(practice, research, users). 5-year terms.
• Independent of AICPA, under the auspices of the Financial
Accounting Foundation (FAF).
– The FAF selects the members of the FASB.
– The FAF oversees the Financial Accounting Standards
Advisory Council (FASAC) which has the responsibility to
consult with the FASB on major policy and technical issues.
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– FASB has broader representation than CAP or APB.
• Member need not be a CPA.
– FASB issues:
•Standards
•Interpretations
Pihak yang terlibat dalam penyusunan
standar
16
•Interpretations
•Concepts
•Technical Bulletins
•Industry Guides
•Please see figure 1-5 House of GAAP (text).
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• DUE PROCESS: To develop standards (GAAP) (page 10, text)
– A topic or project is identified and placed on FASB’s agenda.
– A task force is assembled to define problems, issues and
alternatives.
– Research is conducted by FASB technical staff.
Pihak yang terlibat dalam penyusunan
standar
17
– Research is conducted by FASB technical staff.
– A discussion memorandum is drafted and released.
– Public hearings are held in a timely manner.
– The FASB committee analyzes and evaluates public response.
– The FASB committee deliberates and prepares and exposure
draft.
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– Again, public hearings are held in a timely manner,
comments taken.
– The FASB committee evaluates the public
comments and revises the draft as necessary.
Pihak yang terlibat dalam penyusunan
standar
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comments and revises the draft as necessary.
The full board of FASB reviews
final draft and, if approved by a
vote of at least 5 of 7, issues a
Standards Statement. FASB
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• Public versus Private regulation of profession. The Accounting Profession
seeks to govern itself directly rather than have the government directly
draw up the GAAP to be followed.
• Should Securities and Exchange Commission exercise direct oversight?
FASB: Melihat ke masa depan
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• Congressional Actions:
– Metcalf-Moss-Revised due process procedures.
– Dingell Committee (1985)-Standard setting process sufficient.
– Trueblood Committee-Set up Accounting Change Commission.
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• Standards Overload v. Timely Guidance
– Big GAAP-Complex registrants.
– Little GAAP-Nonregistrants, smaller firms.
– Very specialized standards--Too complex or complex issues?
FASB: Melihat ke masa depan
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– Very specialized standards--Too complex or complex issues?
– Standard overload-A quick look at textbook inner covers for dates
demonstrates how numerous and complex new standards have become!
– Timely guidance-Due process too long? If faster will issues be
adequately addressed?
Learning ObjectivesLearning Objectives
• FASB response:
– Set up two sets of standards?: OCBOA-Other Comprehensive Basis of Accounting-
problems, comparability, consistency.
– Increased use of EITF-Emerging Issues Task Force-to prioritize concerns.
• Emerging Issues Task Force:
– Set up by FAF to advise FASB.
FASB: Melihat ke masa depan
21
– Set up by FAF to advise FASB.
– 16 members -no user representation!
– Prioritizes issues and treatment:
• General consensus there is preferable treatment-no further study.
• No consensus but problem narrow-no further action.
• No consensus but agreement important--FASB attention.
– Is it usurping the FASB’s role?
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• Preparer dominance in setting GAAP (resource allocation)?
– Vested interest in simplicity and “work product”.
– Reduced SEC involvement lately.
– Some wish to change focus of reports from public to management!
– Preparers have severely criticized the FASB-not “blue ribbon”.
FASB: Melihat ke masa depan
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– Preparers have severely criticized the FASB-not “blue ribbon”.
• To prevent abuse Users should remain active!
– Greater SEC involvement; preparers
lose most by direct regulation.
– Careful selection of FASB
board members.
Members of the
FAF selected
carefully
(independent).
Learning ObjectivesLearning Objectives
• SEC-Securities and Exchange Commission
– First group to draw up professional standards.
– 1933 Act--Set up commission and governed initial issuance of shares.
– 1934 Act--Governed subsequent trading in shares.
– Statutory power to govern profession-uses “veto power”.
Badan-badan pembuatan peraturan
penting lainnya
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– Statutory power to govern profession-uses “veto power”.
– Issues :
• FRR (Financial Report Releases)
• Regulation S-X which contains instructions and forms for filing
financial statements.
• Decisions on cases coming before the SEC.
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• Need for regulation arose chiefly out of the corporate characteristic of the
separation of ownership and control. Regulation of Securities in the U.S.
(federal)
– Federal Trade Commission Act (Interstate commerce)
– Clayton Act (Interstate commerce)
Badan-badan pembuatan peraturan
penting lainnya
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– Clayton Act (Interstate commerce)
– Early attempts at regulation failed-no “big problem” yet.
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• Regulation of Securities in the U.S. (state)
– Kansas 1911-by 1913 22 states had regulatory laws-”blue sky” laws.
– Not terribly effective.
• Abuses in 1920’s
– Price manipulation “wash sales”.
Badan-badan pembuatan peraturan
penting lainnya
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– Price manipulation “wash sales”.
– Purchase on “margin”.
– Insider trading.
• Establishment of the SEC
– Charged to ensure “full and fair disclosure”, concern for fraud and
securities registration.
– Accused of self-interest and accumulating power-- hopefully it serves
the public.
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• Growth of SEC
– From tentative acceptance SEC has grown and become more involved.
– 1962-market disruption brought amendments-Exchange Act.
– 1977-Foreign Corrupt Practices Act-Criminal penalties possible for
Badan-badan pembuatan peraturan
penting lainnya
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management and accountants; adequacy of internal control.
– 1984-Insider Trader Sanctions Act-increased penalties.
• Question still remains as to how effective SEC is in regulating capital
markets.
– Exercises veto power over accounting profession although vested with
direct authority (as discussed before).
– Regulated filings adequate?
Learning ObjectivesLearning Objectives
• Organizational Structure of SEC:
– Office of the Chief Accountant is the most powerful in the United States!
• Responsible for administration of laws.
• Works with the FASB.
• Works with many other organizations (e.g., major stock exchanges).
Badan-badan pembuatan peraturan
penting lainnya
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• Works with many other organizations (e.g., major stock exchanges).
• Enforcement by SEC:
– Letter of deficiency used if there are
questions, irregularities that arise in the
financial statements, reports. If the
problems persist, a “stop order” will
be issued. Criminal charges are possible.
Learning ObjectivesLearning Objectives
• GASB-Governmental Accounting Standards
Board -1984
– Under the auspices of the FAF.
– Operational structure similar to the FASB.
Badan-badan pembuatan peraturan
penting lainnya
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– Operational structure similar to the FASB.
– Deals with state and local governmental issues.
– Unclear its relationship to FASB-do we need two?
Learning ObjectivesLearning Objectives
• Primary Purpose of Financial Accounting: Financial statements that shall
not mislead the reader.
• GAAP-Rule 203-Code of Professional Conduct--Lends enforceability to
GAAP.
• “Expectations Gap” This is the difference between what the public
Isu-isu dalam pelaporan keuangan
• “Expectations Gap” This is the difference between what the public
expects accountants will be able to do and be responsible for and what
the accounting profession is willing and able to assume responsibility
for.
Learning ObjectivesLearning Objectives
• International Accounting Standards Committee (IASC)
– Formed in 1973 to improve standards (as much as possible) in the
preparation of the financial statements.
– SEC has indicated international companies may use IASC standards in the
US if the IASC meets 3 conditions.
Isu-isu dalam pelaporan keuangan
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• The standards constitute a comprehensive, generally accepted basis of
accounting
• The standards are of high quality and
• They be rigorously interpreted and applied.
• We will be considering several ethical issues or cases during the course of the
semester. Along with other references, please see pages 19 & 20 of your text for
the basic steps in the process of enhancing ethical awareness.
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ABRIVIATION
• AICPA= American Institute of Certified Public Accountants
• CAP = Committee on Accounting Procedure 1939-1959
• APB = Accounting Principles Board 1959-1973 (Senior Committee of the
AICPA).
• FASB=Financial Accounting Standards Board (1973-present), has broader
representation than CAP or APB,Member need not be a CPA.representation than CAP or APB,Member need not be a CPA.
• SEC =Securities and Exchange Commission, First group to draw up
professional standards,1933 Act--Set up commission and governed initial
issuance of shares,1934 Act--Governed subsequent trading in shares,Statutory
power to govern profession-uses “veto power”.
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• Standar Akuntansi Pelaporan Keuangan– Th 1973: PAI (Prinsip Akuntansi Indonesia)
– Th 1984: PAI
– Th 1994: PSAK (Pernyataan Standar Akuntansi Keuangan)
Organisasi Badan Akuntansi Profesional-
Indonesia
– Th 1994: PSAK (Pernyataan Standar Akuntansi Keuangan)
– Sekarang....?
• Standar Pengauditan– Th 1973: Norma Pemeriksaan Akuntan
– Th 1994: Pernyataan Standar Akuntan Publik
– Sekarang.....?
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• BAPEPAM (US=SEC)
– Untuk perusahaan yg go public di Bursa Efek Indonesia
– Isu:
• Sesuai aturan perubahaan publik
• PAJAK
Other Important Rulemaking Bodies
(Indonesia)
• PAJAK
– Untuk kepentingan penghitungan & pelaporan pajak
– Isu:
• Metode penghitungan persediaan
• Pengelompokan aktiva Tetap & Penyusutannya
• Cadangan penghapusan piutang
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• Bank Indonesia
– Untuk perusahaan perbankan
– Isu: Selain sesuai SAK juga harus sesuai aturan perbankan
• PEMERINTAH (DepKeu)�SAP
Other Important Rulemaking Bodies
(Indonesia)
– Untuk kantor pemerintah dan pelayanan umum
– Isu:
• Transisi dari cash basis menjadi accrual basis
• SAP
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• Tahun 2012 Indonesia mengadopsi IFRS
• Standar yang berlaku ada 3:
1. IFRS: untuk perusahaan publik, bank, dan keuangan
2. ETAP: untuk persah kecil dan menengah (non publik)
Other Important Rulemaking Bodies
(Indonesia)
3. SAP: untuk organisasi pemerintahan dan nir laba
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ReferensiSeminar AkuntansiBandi, Dr., Drs., M.Si., Ak., CA
• Kieso, Donald E.; Jery J. Weygandt; dan Tery D. Warfield. 2005 (Atau yang terbaru). Intermediate Accounting. 11st. Edition. USA: John Wiley & Sons.
– Bab: Financial Accounting and Accounting Standard
• Ikatan Akuntan Indonesia. 2004 (Atau yang terbaru). Standar Akuntansi Keuangan. Jakarta: Salemba Empat.
– Bab: Sejarah Standar Akuntansi Keuangan (sejak 1994), dan Kerangka Dasar Penyusunan dan Penyajian Laporan KeuanganDasar Penyusunan dan Penyajian Laporan Keuangan
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ReferensiSeminar AkuntansiBandi, Dr., Drs., M.Si., Ak., CA
Tambahan• Adikoesoema, 1983. Kamus Akuntansi. Bandung Penerbit Tarsito.
• AICPA (American Institute of Certified Public Accountants, Committee on Terminology.1953. Accounting Terminology Bulletin Numbe 1, Review and esume. Yew York: The Institute. Hlm 9 (lihat Black et al., 1961)
• Black, H.A; J.E. Champion; R.G. Brown. Accounting in Business Decisions: theory Method and Use. 2nd. 1961. USE:
• Miller, Brandon; Katie Ketelsen; Kira Selser; Stephen Newman; Margaret Larson; dan• Miller, Brandon; Katie Ketelsen; Kira Selser; Stephen Newman; Margaret Larson; danPatrick Hewitt (Univ of IOWA, slide.ppt)
• Horngren, dkk. Akuntansi, jilid 1. edisi 6. Jakarta:2006. ISBN 979-683-757-9.• Ikatan Akuntan Indonesia. 1986. Prinsip Akuntansi Indonesia Keuangan. Jakarta:
• Ikatan Akuntan Indonesia. 1973. Prinsip Akuntansi Indonesia. Jakarta:
• Meigs, Walter B. and Robert F. Meigs. Financial Accounting, 4th ed. McGraw-Hill, 1970, p.1. (old edition)
• Scott, William R. 2006. Financial Accounting Theory. 4th. Ed. Prentice Hall.
• Wikipedia. 2010. http://wikipedia.org
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The End