DAFTAR ISI

KATA PENGANTAR ......................................................................................... i

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

BAB I PENDAHULUAN

A. Latar Belakang .......................................................................................... 1

B. Rumusan Masalah ..................................................................................... 3

C. Tujuan Makalah ........................................................................................ 3

D. Manfaat Makalah ...................................................................................... 4

E. Prosedur Makalah...................................................................................... 4

BAB II PEMBAHASAN

A. Pengertian Kontinjensi .............................................................................. 5

B. Keuntungan dan kerugian Kontinjensi ...................................................... 5

C. Kewajiban Kontinjensi .............................................................................. 7

D. Contoh Kewajiban Kontinjensi ................................................................. 9

E. Pengakuan, Pengukuran dan Pengungkapan Kewajiban Kontinjensi ....... 15

BAB III PENUTUP

A. Kesimpulan............................................................................................... 22

B. Saran ......................................................................................................... 22

DAFTAR PUSTAKA

ii