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TEMU 9

Penjelasan Mengenai PSAK 14 & PSAK 16

KELOMPOK 8

NAMA NO.ABSEN

NI KADEK PUSPITA YADNYA DEWI (11)

GEDE WAHYA DHYATMIKA (21)

PROGRAM REGULER SORE 2018


FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS UDAYANA
DENPASAR, BALI
DAFTAR ISI

DAFTAR ISI .................................................................................................................. ii


PETA KONSEP ............................................................................................................. iii
PEMBAHASAN............................................................................................................. 1

Penjelasan Mengenai PSAK 14 & PSAK 16 ............................................................... 1


I. PSAK 14 : Persediaan .......................................................................................1
1.1 Tujuan ....................................................................................................1
1.2 Ruang Lingkup ......................................................................................1
1.3 Pengukuran Persediaan .......................................................................2
1.4 Teknik Pengukuran ..............................................................................2
1.5 Penurunan Nilai ....................................................................................3
1.6 Pengakuan Sebagai Beban ...................................................................4
1.7 Pengungkapan .......................................................................................4
II. PSAK 16 : Aset Tetap ........................................................................................5
2.1 Tujuan ....................................................................................................5
2.2 Ruang Lingkup ......................................................................................5
2.3 Pengakuan Aktiva Tetap ......................................................................6
2.4 Komponen Biaya ...................................................................................6
2.5 Pertukaran Aktiva ................................................................................7
2.6 Pengungkapan .......................................................................................8

SIMPULAN ...................................................................................................................9
DAFTAR PUSTAKA ...................................................................................................10

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