AKTIVA DAN

PENGUKURANNYA
Hubungan Laporan Laba Rugi dan
Neraca
Isi LR dan Neraca dapat dijelaskan
dengan menggunakan pendekatan
artikulasi:
Revenue-expense approach
Asset-liability approach
Pendekatan non-artikulasi isi laporan
LR dan Neraca tidak berkaitan
DEFINISI AKTIVA
SFAC 6: Probable future economic benefits
obtained or controlled by a particular entity
result of past transactions or events
J ohn Canning: any future service in money or
any future service convertible to money
APB St. 4: economic resources of an enterprise
that are recognized and measured in conformity
with GAAP including such deferred charges that
are not resources.
ATB 1: debit balances carried forward upon
closing books
KARAKTERISTIK AKTIVA
Berdasarkan definisi SFAC 6, aktiva memiliki
karakteristik
Entitas mempunyai manfaat ekonomi di masa
depan yang secara langsung maupun tidak
langsung mempengaruhi aliran kas masuk bersih
Entitas dapat mengendalikan penggunaan
manfaat ekonomi suatu aktiva
Transaksi/peristiwa yang menimbulkan aktiva
telah terjadi
PENGUKURAN AKTIVA
Menggunakan exchange prices
Input price/input value
Output price/output value
INPUT PRICE
Historical input price
Current input costs
Discounted Future Input Costs
Historical Input Price
Prudent cost
Standard cost
Original cost
Current Input Price
Appraisal value
Fair value
NRV normal markup
OUTPUT VALUES
Net Realizable Values
Current Cash Equivalent
Liquidation Value
Discounted Future Cash Receipts/Service
Potential
Lower of Costs or Market (LCOM)