5 Fac 6 & 5
5 Fac 6 & 5
6
ELEMENTS OF FINANCIAL STATEMENTS
(PENGGANTI SFAC NO. 3)
DECEMBER 1985
TUJUAN
SFAC No. 6
ASET
Assets are probable future economic benefits obtained
or controlled by a particular entity as a result of past
transactions or events.
Aset adalah
manfaat ekonomis yang hampir pasti akan
diperoleh pada masa mendatang
yang dimiliki atau dikuasai oleh perusahaan
sebagai akibat transaksi atau kejadian pada
masa lalu.
PERTANYAAN: ASET ATAU AKTIVA? MANA YANG LEBIH
LAZIM?
KEWAJIBAN
Liabilities are probable future sacrifices of
economic benefits arising from present
obligations of a particular entity to transfer
assets or provide services to other entities in the
future as a result of past transactions or events.
Kewajiban adalah
pengorbanan manfaat ekonomis yang
hampir pasti pada masa mendatang
karena adanya keharusan perusahaan
untuk menyerahkan aset atau
memberikan jasa kepada entitas lain
sebagai akibat transaksi atau kejadian
masa lalu.
EKUITAS
Equity or net assets is the residual interest in the
assets of an entity that remains after deducting
its liabilities.
LABA KOMPREHENSIF
Comprehensive income is the change in equity of a business
enterprise during a period from transactions and other
events and circumstances from nonowner sources.
PENDAPATAN
Revenues are inflows or other enhancements of assets of
an entity or settlements of its liabilities (or a
combination of both) from delivering or producing goods,
rendering services, or other activities that constitute the
entity's ongoing major or central operations.
Pendapatan adalah
aliran masuk atau lain-lain penambahan aset
atau pelunasan kewajiban (atau kombinasi
antar keduanya)
yang berasal dari penyerahan atau produksi
barang, pemberian jasa, atau aktivitas lain
yang merupakan kegiatan utama perusahaan.
BEBAN
Expenses are outflows or other using up of assets or
incurrences of liabilities (or a combination of both) from
delivering or producing goods, rendering services, or
carrying out other activities that constitute the entity's
ongoing major or central operations.
Beban adalah
aliran keluar atau lain-lain penggunaan aset
atau penimbulan kewajiban (atau kombinasi
antar keduanya)
yang berasal dari penyerahan atau produksi
barang, pemberian jasa, atau pelaksanaan
aktivitas lain
yang merupakan kegiatan utama perusahaan.
KEUNTUNGAN
Gains are increases in equity (net assets) from peripheral
or incidental transactions of an entity and from all other
transactions and other events and circumstances
affecting the entity except those that result from
revenues or investments by owners.
KERUGIAN
Losses are decreases in equity (net assets) from
peripheral or incidental transactions of an entity
and from all other transactions and other events
and circumstances affecting the entity except
those that result from expenses or distributions
to owners.
EARNINGS
Earnings is not defined in this Statement.
FASB Concepts Statement 5 has now
described earnings for a period as
excluding certain cumulative accounting
adjustments and other nonowner changes
in equity that are included in
comprehensive income for a period.
EARNINGS = LABA KOMPREHENSIF
DAMPAK KUMULATIF PERUBAHAN
KEBIJAKAN AKUNTANSI.
SFAC No. 5
RECOGNITION AND MEASUREMENT IN
FINANCIAL STATEMENTS OF BUSINESS
ENTERPRISES
DECEMBER 1984
TUJUAN
SFAC No. 5
PENGAKUAN
SYARAT PENGAKUAN
PENDAPATAN &
KEUNTUNGAN
REVENUE
& GAIN
REALIZED
OR
REALIZABL
E
EARNING
PROCESS
EXPENSE &
LOSS
CONSUMPTION OF
BENETIS
LOSS OR
LACK OF
BENEFIT
PENGUKURAN
Discounted future
Historical cost.
cash receipts.
Current output
Current input cost
price.
(replacement cost).
Current cash
Discounted future
equivalent.
cost.
Liquidation values.
Standard cost.
PERTANYAAN: MANA YANG PALING SERING
DIGUNAKAN?
END
First Version: August 2008
Last Update: September 9, 2010