Diah Dwi Fitriani F0317036

Elvan Novianto F0317038

Full Disclosure in Financial Reporting

IFRS PSAK

DEFINISI Report any financial facts Entitas mengungkapkan

significant enough to influence the informasi yang memungkinkan
judgment of an informed reader. para pengguna laporan keuangan
However, issues to be considered untuk mengevaluasi signifikansi
are: instrumen keuangan atas posisi
dan kinerja keuangan.
1. Costs of Disclosure.
2. Information Overload.
3. The increase in disclosure
requirements is linked to:
a. Complexity of the Business
Enterprise.

b. Necessity for Timely

Information.

c. Accounting as a Control and

Monitoring Device.

Interim reports are financial

reports issued by a business
enterprise for a period of less than
one year.

PENGAKUAN - -

PENGUKURAN & - -
PENILAIAN
PENYAJIAN Many of the note disclosures which Ketika Penyataan ini
are common in financial accounting mensyaratkan pengungkapan
are discussed and presented berdasarkan kelompok instrumen
throughout the text. keuangan, maka entitas
mengelompokan instrumen
keuangan menjadi kelompok-
kelompok sesuai dengan sifat
informasi yang diungkapkan dan
mempertimbangkan karakteristik
dari instrumen keuangan tersebut.
Entitas menyediakan informasi

PENGUNGKAPAN A means of full disclosure and
providing qualitative and
supplementary data:
1. Summary of Significant
Accounting Policies. Should be the
first note.
2. Inventory. The basis upon which
inventory amounts are stated and
the method used in determining
cost.
3. Property, Plant, and Equipment
The basis of valuation, pledges,
loans, or other commitments related
to these assets. For depreciation:
period expense, balances of major
classes of depreciation assets, and
balance of accumulated
depreciation by major class or in
total.
4. Credit Claims. How financing
operations, costs to be borne in
future periods, and timing of future
cost outflows. Disclose for each of
5 years after financial statement
date the aggregate amount of
maturities and sinking fund
requirements for all long-term
borrowings.
5. Equity Holders’ Claims In
addition to number of shares
authorized, issued and outstanding,
disclose such items as stock
options, convertible securities, and
types of restrictions on the amount
Diah Dwi Fitriani F0317036
Elvan Novianto F0317038
yang cukup untuk
memungkinkan rekonsiliasi
terhadap setiap baris pos yang
disajikan dalam laporan posisi
keuangan.
Menyajikan informasi kulaitatif
dan kuantitatif.
Pengungkapan kualitatif
Untuk setiap jenis risiko yang
timbul dari instrument keuangan,
entitas mengungkapkan:
(a) eksposur risiko dan
bagaimana risiko tersebut timbul;
(b) tujuan, kebijakan, dan proses
pengelolaan risiko dan metode
yang digunakan untuk mengukur
risiko tersebut; dan
(c) setiap perubahan pada (a) atau
(b) dari periode sebelumnya.
Pengungkapan Kuantitatif 36.
Untuk setiap jenis risiko yang
timbul dari instrumen keuangan,
entitas mengungkapkan: (a)
ikhtisar data kuantitatif mengenai
eksposur entitas terhadap risiko
pada akhir periode pelaporan.
Pengungkapan tersebut
didasarkan pada informasi yang
disajikan secara internal kepada
personel manajemen kunci dari
entitas (seperti didefinisikan
dalam PSAK 7 (revisi 2010):
Pengungkapan Pihak-pihak
Berelasi), misalnya dewan direksi
atau CEO. (b) pengungkapan
 Diah Dwi Fitriani F0317036
Elvan Novianto F0317038

of earnings available for dividend yang disyaratkan oleh paragraf 38

distribution. - 44,

6. Contingencies and Commitments

Contingencies related to litigation,
debt, tax assessments, etc. And,
commitments related to dividend
restrictions, purchase agreements,
hedge contracts, and employment
contracts.

7. Deferred Taxes, Pensions, and

Leases. Extensive disclosures
required. Should provide
information about off-balance-sheet
commitments, future financing
needs, and the quality of a
company’s earnings.

8. Changes in Accounting
Principles Including material
changes in estimates and
corrections of errors.

9. Subsequent Events. Events that

occur subsequent to date of the
financial statements, but before
issuance.