PENGARUH PERUBAHAN
KURS VALUTA ASING
Pelaporan Korporat - Pertemuan 6
Slide OCW Universitas Indonesia
Oleh : Dwi Martani
Departemen Akuntansi FEUI
PSAK 10
Pengaruh Perubahan Kurs
Valuta Asing
Agenda
Tujuan
Bagaimana memasukkan
Transaksi
Permasalahan
Kurs mana
yang
digunakan
Bagaimana
melaporkan
pengaruh
perubahan kurs
dalam LK
Ruang lingkup
Transaksi
Saldo
Penjabaran
operasi LN
Penjabaran
MU penyajian
Tidak Termasuk
Definisi
Investasi neto dalam kegiatan usaha luar negeri
jumlah kepentingan entitas pelapor dalam aset
neto dari kegiatan usaha luar negeri tersebut
Kegiatan usaha luar negeri entitas anak,
asosiasi, ventura bersama atau cabang dari
entitas pelapor yang aktivitasnya dilaksanakan di
negara yang mata uangnya menggunakan mata
uang selain mata uang pelapor
Kelompok usaha suatu entitas induk dan
seluruh anaknya
Kurs rasio pertukaran dua mata uang
Kurs penutup kurs spot pada akhir periode
pelaporan
8
Pelaporan
Akuntansi FEUI
Kurs Korporat
spot- Departemen
kurs untuk
realisasi segera
Definisi
Mata uang asing mata uang selain mata uang
fungsional suatu entitas.
Mata uang fungsional mata uang pada
lingkungan ekonomi utama dimana entitas
beroperasi.
Mata uang penyajian mata uang yang
digunakan dalam penyajian laporan keuangan.
Pos-pos moneter unit mata uang yang dimiliki
serta aset atau liabilitas yang akan diterima atau
dibayarkan dalam jumlah unit mata uang yang
tetap atau dapat ditentukan.
Selisih kurs selisih yang dihasilkan dari
penjabaran sejumlah tertentu satu mata uang ke
Pelaporan
Korporat
- Departemen
Akuntansi
dalam
mata
uang lain
padaFEUI
kurs yang 9berbeda.
Pertimbangan MU
Fungsional (par 9)
Mata uang:
10
Pertimbangan MU
Fungsional (par 10)
11
Pertimbangan MU
Fungsional (11)
Apakah kegiatan usaha luar negeri dilaksanakan sebagai
suatu perpanjangan dari entitas pelapor atau otonomi yang
signifikan.
Hanya menjual barangyang diimpor dari entitas pelapor
dan mengirimkan hasilnya ke entitas pelapor.
perpanjangan
Mengakumulasikan kas dan pos moneter, pengeluaran,
pendapatan dan pinjaman, yang secara substansial
menggunakan mata uang lokalnya. otonomi
Tinggi rendahnya proporsi kegiatan usaha luar negeri.
Apakah arus kas secara langsung mempengaruhi arus kas
entitas pelapor dan apakah arus kas tersebut siap tersedia
untuk dikirimkan ke entitas pelapor.
Apakah arus kas cukup untuk membayar kewajiban
instrumen utang yang ada ataupun yang diperkirakan dapat
terjadi tanpa adanya dana yang disediakan oleh entitas
12
pelapor.
Pelaporan
Korporat - Departemen Akuntansi FEUI
Pertimbangan MU
Fungsional
Ketika indikator MU tidak jelas, manajemen
menggunakan pertimbangannya untuk
menentukan mata uang fungsional manakah yang
paling tepat.
Manajemen memberikan prioritas pada indikatorindikator utama dalam paragraf 9 sebelum
mempertimbangkan indikator-indikator dalam
paragraf 10 dan 11.
Mata uang fungsional suatu entitas mencerminkan
transaksi, kejadian dan kondisi yang mendasari
yang relevan.
Sekali ditentukan, mata uang fungsional tidak
berubah kecuali ada perubahan pada transaksi,
13
Pelaporan
Korporat
- Departemen
FEUI
kejadian
dan
kondisiAkuntansi
yang mendasari
tersebut.
Investasi neto LN
14
Pos Moneter
16
Pengakuan Awal
18
19
20
Selisih kurs
21
22
24
25
Penjabaran MU - Goodwill
26
Pelepasan Usaha LN
27
28
Pengaruh Pajak
29
Pengungkapan - 1
30
Pengungkapan - 2
31
Pengungkapan - 3
32
Pengungkapan - 4
33
Definisi
Tidak ada
35
36
ED PSAK No. 10
(revisi 2009)
Pengukuran dan
penyajian mata
uang
Kapitalisasi kurs
Tidak diatur
38
Ilustrasi translasi
Facts
Facts
BritCo, a wholly owned U.K. subsidiary of DollarCo, incorporates when exchange rate is 1 = US$1.10;
BritCo, a wholly owned U.K. subsidiary of DollarCo, incorporates when exchange rate is 1 = US$1.10;
Other exchange rates are:
Other exchange rates are:
January 1, Year 6
1 = US$1.20
January 1, Year 6
1 = US$1.20
December 31, Year 6
1 = US$1.40
December 31, Year 6
1 = US$1.40
Average for Year 6
1 = US$1.30
Average for Year 6
1 = US$1.30
Receivables, payables, and noncurrent liability amounts are denominated in local currency
Receivables, payables, and noncurrent liability amounts are denominated in local currency
Dollar balance of Retained Earnings at December 31, Year 5, is $60,000
Dollar balance of Retained Earnings at December 31, Year 5, is $60,000
Cumulative Foreign Exchange Translation Adjustment at December 31, Year 5, is $30,000 (Cr.)
Cumulative Foreign Exchange Translation Adjustment at December 31, Year 5, is $30,000 (Cr.)
BritCos December 31, Year 6, trial balance conforms to DollarCos accounting principles; the pound () is the functional currency of
BritCos December 31, Year 6, trial balance conforms to DollarCos accounting principles; the pound () is the functional currency of
BritCo:
BritCo:
Debit
Credit
Debit
Credit
Cash0,100,000
Cash0,100,000
Accounts receivable
300,000
Accounts receivable
300,000
Inventories, at cost
500,000
Inventories, at cost
500,000
Prepaid expenses
25,000
Prepaid expenses
25,000
Property, plant, and equipment (net)
1,000,000
Property, plant, and equipment (net)
1,000,000
Long-term note receivable
75,000
Long-term note receivable
75,000
Accounts payable
0,500,000
Accounts payable
0,500,000
Current portion of long-term debt
100,000
Current portion of long-term debt
100,000
Long-term debt
900,000
Long-term debt
900,000
Capital stock
300,000
Capital stock
300,000
Retained earnings, January 1, Year 6
50,000
Retained earnings, January 1, Year 6
50,000
Sales
5,000,000
Sales
5,000,000
Cost of sales
4,000,000
Cost of sales
4,000,000
Depreciation
300,000
Depreciation
300,000
Other expenses
550,000
Other expenses
550,000
6,850,000 6,850,000
6,850,000 6,850,000
Sales, purchases, and all operating expenses occur evenly throughout the yearaccordingly, cost of sales is convertible by use of
Sales, purchases, and all operating expenses occur evenly throughout the yearaccordingly, cost of sales is convertible by use of
the average rate
the average rate
Income tax consequences, if any, are ignored
Income tax consequences, if any, are ignored
39
Ilustrasi Translasi
BritCo
BritCo
Translated
Balance Sheet and Income Statement
Translated Balance Sheet and Income Statement
Balance Sheet
Balance Sheet
Cash
Cash receivable
Accounts
Accounts receivable
Inventories,
at cost
Inventories,
at cost
Prepaid
expenses
Prepaid
expenses
Property, plant, and equipment (net)
Property, plant,
and equipment (net)
Long-term
note receivable
Long-term
note
receivable
Total assets
Total
assets
Accounts payable
Accounts
payable
Current
portion
of long-term debt
Current
portion
Long-term debt of long-term debt
Long-term
debt
Total
liabilities
Total
liabilities
Capital stock
Capital stock
Retained
earnings:
Retained
Balance, earnings:
1/1/Year 6
Balance,
1/1/Year
6
Current
year
net income
Current
year
net
income
Balance, 12/31/Year 6
Balance,foreign
12/31/Year
6
Cumulative
exchange
Cumulative
foreign
exchange
translation adjustment:
translation
adjustment:
Balance,
1/1/Year
6
Balance,
1/1/Year
6 adjustment
Current year translation
Current
year
translation
Balance, 12/31/ Year 6 adjustment
Balance,
12/31/equity
Year 6
Total
stockholders
Total
stockholders
equity
Total liabilities and equity
Total liabilities and equity
Income Statement
Income Statement
Sales
Sales
Cost
of sales
Cost of sales
Depreciation
Depreciation
Other
expenses
Other
expenses
Net
income
Net income
100,000
100,000
300,000
300,000
500,000
500,000
25,000
25,000
1,000,000
1,000,000
75,000
75,000
2,000,000
2,000,000
500,000
500,000
100,000
100,000
900,000
900,000
1,500,000
1,500,000
300,000
300,000
Exchange
Exchange
Rate
Rate
1.4
1.4
1.4
1.4
1.4
1.4
1.4
1.4
1.4
1.4
1.4
1.4
C
CC
CC
CC
CC
CC
C
1.4
1.4
1.4
1.4
1.4
1.4
C
CC
CC
C
1.1
1.1
H
H
50,000
50,000
150,000
150,000
200,000
200,000
Code or
Code
US $or
US $
Explanation*
Explanation*
140,000
140,000
420,000
420,000
700,000
700,000
35,000
35,000
1,400,000
1,400,000
105,000
105,000
2,800,000
2,800,000
700,000
700,000
140,000
140,000
1,260,000
1,260,000
2,100,000
2,100,000
330,000
330,000
B
FB
F
60,000
60,000
195,000
195,000
255,000
255,000
B
GB
G
30,000
30,000
85,000
85,000
115,000
115,000
700,000
700,000
2,800,000
2,800,000
A
AA
AA
AA
A
6,500,000
6,500,000
(5,200,000)
(5,200,000)
(390,000)
(390,000)
(715,000)
(715,000)
195,000
195,000
500,000
500,000
2,000,000
2,000,000
5,000,000
5,000,000
(4,000,000)
(4,000,000)
(300,000)
(300,000)
(550,000)
(550,000)
150,000
150,000
1.3
1.3
1.3
1.3
1.3
1.3
1.3
1.3
*Translation code or explanation: C = Current rate. H = Historical rate. A = Average rate. B = Balance in U.S. dollars at the beginning of the period. F =
*Translation
code or explanation:
= Current
rate. H the
= Historical
A = Average rate. B = Balance in U.S. dollars at the beginning of the period. F =
Per
income statement.
G = AmountCneeded
to balance
financial rate.
statements.
Per income statement. G = Amount needed to balance the financial statements.
40
Main References
Intermediate Accounting
Kieso, Weygandt, Walfield, 13th edition, John Wiley
41
Terima Kasih
Dwi Martani
Departemen
Akuntansi Indonesia
FEUI
Slide OCW Universitas
Oleh : Dwi Martani
martani@ui.ac.id
atau dwimartani@yahoo.com
Departemen Akuntansi FEUI
http://staff.blog.ui.ac.id/martani/
42