akuntansi.
-
Political Factors
Economic
Conditions
Accounting
Policy Making
Accounting
Practice
Audit Function:
Compliance of
Practice with
Accounting rules
(control function)
Users
Of Accounting
Data and Reports
Main Flow :
Secondary Flow:
(Tearney et al., 1997)
First level
OBJECTIVES
Provide information
1. Usefull
in
investement
and
credit decisions
2. Usefull in assessing
future cash flows
3. About enterprices,
and change in them
QUANTITATIVE
CHARACTERISTICS
1. Primary quantities
a. Relevance
(1) Predictive
value
(2) Feedbeck
value
(3) Timeliness
b. Reliability
(1) Verifiability
(2)Representational
faithfullness
(3) Neutrality
2. Secondary qualities
a. Comparability
b. Consistency
ELEMENTS
Provide information
1. Assets
2. Liabilities
3. Equity
4. Investment by owner
5. Distributions
to
owner
6. Cimprehensive
income
7. Revenues
8. Expenses
9. Gains
10. Losses
PRINCIPLES
1.Historical Cost
2.Revenue Recognition
3.Matching
4.Full Disclousure
CONSTRAINTS
1.Cost-benefit
2.Materiality
3.Industry Practice
4.Conservatism
Second level
Third
level
Gambar.
Model Kerangka Konseptual FASB
Objectives
Objectives SFAC No
1 dan 4
Fundamental
Elemen SFAC No 3
dan 4
Karakteristik
Kualitatif SFAC No 2
Operasional
Kriteria
Pengakuan
SFAC No 5
Laporan Keuangan Vs
Pelaporan Keuangan
Pengukuran
SFAS No 33
(Trial)
Penyajian
Pelaporan
Earnings SFAC
No 6
Pelaporan
Keuangan
Posisi
Gambar
Basic Concept Underlying Historical Costing:
POSTULATES
PRINCIPLES
1.Going Concern
Input-Oriented
Principles
2.Time Period
* General Underlying Rules of Operation
3.Accounting Entity
1. Recognition
4.Monetary Unit
2. Matching
*Constraining Principles
1. Concervatism
2. Disclosure
3. Materiality
4. Objectivity
(also
called
verifiability
Output-Oriented Principles
*Applicable to Users
1. Comparability
*Applicable to Prepares
1. Consistency
(Sumber: Tearney, 2002; 212)