Deskripsi: mata kuliah ini bertujuan membuat mahasiswa mampu menganalisis isi dan penerapan SAK d Indonesia.
Mata kuliah ini dilakukan dengan model seminar dan diskusi.
Bab 9 Piutang
Penggolongan piutang
Piutang tak tertagih
Metode penghapusan langsung untuk piutang tak tertagih
Membandingkan metode penghapusan langsung dengan metode penyisihan
Wesel tagih
Pelaporan piutang di laporan posisi keuangan
Analisa dan interpretasi keuangan: Perputaran piutang usaha dan Jumlah hari perjualan dalam piutang usaha
Pengungkapan
Penyajian operasi dihentikan pada laporan lana rugi komprehensif
Laporan perubahan ekuitas
Bab 6 Persediaan
Pengertian persediaan
Pengukuran persediaan
Penggunaan metode lain dalam valuasi persediaan
Pengungkapan
BUKU 2
Bab 11 Liabilitas jangka pendek, provisi, dan kontinjensi
Kerangka bab
Peranan dan Definisi
Utang bunga dalam jangka pendek
Liabilitas jangka pendek terkait dengan kegiatan operasi entitas
Provisi dan Kontinjensi
Penyajian dan Pengungkapan
Analisa laporan keuangan
Bab 14 Ekuitas: Saldo laba, dividen, sham treasuri, dan Penghasilan komprehensif lain
Kerangka bab
Komponen ekuitas: Saldo laba, dividen, saham treasuri
Pengakuan dan Pengukuran ekuitas: Saldo laba, dividen, dan saham treasuri
Penyajian dan pengungkapan
Analisis laporan keuangan
Bab 17 Pendapatan
Rerangka bab
Definisi pendapatan
Pengukuran dan Pengakuan pendapatan
Pendapatan penjualan barang
Pendapatan jasa
Pendapatan bunga, royalti, dan dividen
Program loyalitas pelanggan
Pengungkapan
Kontrak konstruksi jangka panjang
Analisis laporan keuangan
Bab 18 Akuntansi pajak penghasilan
Rerangka bab
Pajak penghasilan dalam perusahaan
Pajak penghasilan
Pajak tangguhan
Kompensasi kerugian
Isu dalam pajak penghasilan
Penyajian dan pengungkapan
Analisis laporan keuangan
IAS 2
IAS 3
IAS 4
IAS 5
IAS 6
IAS 7
IAS 8
IAS 9
IAS 10
IAS 11
IAS 12
IAS 13
IAS 14
IAS 15
IAS 16
IAS 17
IAS 18
IAS 19
IAS 20
IAS 21
IAS 22
IAS 23
IAS 23
IAS 24
IAS 25
IAS 26
IAS 27
IAS 28
IAS 29
IAS 30
IAS 31
IAS 32
IAS 33
IAS 34
IAS 35
IAS 36
IAS 37
IAS 38
IAS 39
IAS 40
IAS 41
IFRS 1
IFRS 2
IFRS 3
IFRS 4
IFRS 5
IFRS 6
IFRS 7
IFRS 8
IFRS 9
IFRS 10
IFRS 11
IFRS 12
IFRS 13
IFRS 14
IFRS 15
IFRS 16
IFRS 17
Title
Disclosure of Accounting Policies (1975)
Presentation of Financial Statements (1997)
Valuation and Presentation of Inventories in the Context of the Historical Cost System (1975)
Inventories (1993)
Consolidated Financial Statements
Depreciation Accounting
Information to Be Disclosed in Financial Statements
Accounting Responses to Changing Prices
Statement of Changes in Financial Position (1977)
Cash Flow Statements (1992)
Statement of Cash Flows (2007)
Unusual and Prior Period Items and Changes in Accounting Policies (1978)
Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies (1993)
Accounting Policies, Changes in Accounting Estimates and Errors (2003)
Accounting for Research and Development Activities
Contingencies and Events Occurring After the Balance Sheet Date (1978)
Events After the Balance Sheet Date (1999)
Events after the Reporting Period (2007)
Accounting for Construction Contracts (1979)
Construction Contracts (1993)
Accounting for Taxes on Income (1979)
Income Taxes (1996)
Presentation of Current Assets and Current Liabilities
Reporting Financial Information by Segment (1981)
Segment reporting (1997)
Information Reflecting the Effects of Changing Prices
Accounting for Property, Plant and Equipment (1982)
Property, Plant and Equipment (1993)
Accounting for Leases (1982)
Leases (1997)
Revenue Recognition (1982)
Revenue (1993)
Accounting for Retirement Benefits in Financial Statements of Employers (1983)
Retirement Benefit Costs (1993)
Employee Benefits (1998)
Accounting for Government Grants and Disclosure of Government Assistance
Accounting for the Effects of Changes in Foreign Exchange Rates (1983)
The Effects of Changes in Foreign Exchange Rates (1993)
Accounting for Business Combinations (1983)
Business Combinations (1993)
Capitalisation of Borrowing Costs (1984)
Borrowing Costs (1993)
Related Party Disclosures
Accounting for Investments
Accounting and Reporting by Retirement Benefit Plans
Consolidated Financial Statements and Accounting for Investments in Subsidiaries (1989)
Consolidated and Separate Financial Statements (2003)
Separate Financial Statements (2011)
Accounting for Investments in Associates (1989)
Investments in Associates & ASSOCIATES (2003)
Investments in Associates and Joint Ventures (2011)
Financial Reporting in Hyperinflationary Economies
Disclosures in the Financial Statements of Banks and Similar Financial Institutions
Financial Reporting of Interests in Joint Ventures (1990)
Interests in Joint Ventures (2003)
Financial Instruments: Disclosure and Presentation (1995)
Financial Instruments: Presentation (2005)
Earnings per Share
Interim Financial Reporting
Discontinuing Operations
Impairment of Assets
Provisions, Contingent Liabilities and Contingent Assets
Intangible Assets
Financial Instruments: Recognition and Measurement
Investment Property
Agriculture
Financial Instruments
Consolidated Financial Statements
Joint Arrangements
Disclosure of Interests in Other Entities
Fair Value Measurement
Regulatory Deferral Accounts
Revenue from Contracts with Customers
Leases
Insurance contracts
Issued Effective Withdrawn Superseded
1975 1-Jan-75
1976 1-Jan-76
1977 1-Jan-79
1978 1-Jan-79
1978 1-Jan-80
1979 1-Jan-80
1979 1-Jan-81
1982 1-Jan-83
1983 1-Jan-85
1983 1-Jan-84
1983 1-Jan-85
1984 1-Jan-86
1984 1-Jan-86
1984 1-Jan-86
1986 1-Jan-87 1-Jan-01 IAS 39 and IAS 40
1987 1-Jan-88
1989 1-Jan-90
1989 1-Jan-90
1989 1-Jan-90
1990 1-Jan-91 1-Jan-07 IFRS 7
1995 1-Jan-96
1997 1-Jan-99
1998 1-Jan-99
1998 1-Jul-99 1-Jan-05 IFRS 5
1998 1-Jul-99
1998 1-Jul-99
1998 1-Jul-99
1998 1-Jan-01 1-Jan-18 IFRS 9
2000 1-Jan-01
2000 1-Jan-03
2003 1-Jan-04
2004 1-Jan-05
2004 1-Apr-04
2004 1-Jan-05 1-Jan-21 IFRS 17
2004 1-Jan-05
2004 1-Jan-06
2005 1-Jan-07
2006 1-Jan-09
2009
1-Jan-18
(updated 2014)
2011 1-Jan-13
2011 1-Jan-13
2011 1-Jan-13
2011 1-Jan-13
2014 1-Jan-16
2014 1-Jan-18
2016 1-Jan-19
2017 1-Jan-21
No
SIC 1
SIC 2
SIC 3
SIC 5
SIC 6
SIC 7
SIC 8
SIC 9
SIC 10
SIC 11
SIC 12
SIC 13
SIC 14
SIC 15
SIC 16
SIC 17
SIC 18
SIC 19
SIC 20
SIC 21
SIC 22
SIC 23
SIC 24
SIC 25
SIC 26
SIC 27
SIC 28
SIC 29
SIC 30
SIC 31
SIC 32
SIC 33
IFRIC 1
IFRIC 2
IFRIC 3
IFRIC 4
IFRIC 5
IFRIC 6
IFRIC 7
IFRIC 8
IFRIC 9
IFRIC 10
IFRIC 11
IFRIC 12
IFRIC 13
IFRIC 14
IFRIC 15
IFRIC 16
IFRIC 17
IFRIC 18
IFRIC 19
IFRIC 20
IFRIC 21
IFRIC 22
IFRIC 23
Title
Consistency - Different Cost Formulas for Inventories
Consistency - Capitalisation of Borrowing Costs
Elimination of Unrealised Profits and Losses on Transactions with Associates
Classification of Financial Instruments - Contingent Settlement Provisions
Costs of Modifying Existing Software
Introduction of the Euro
First-Time Application of IASs as the Primary Basis of Accounting
Business Combinations - Classification either as Acquisitions or Unitings of Interests
Government Assistance-No Specific Relation to Operating Activities
Foreign Exchange - Capitalisation of Losses Resulting from Severe Currency Devaluations
Consolidation-Special Purpose Entities
Jointly Controlled Entities-Non-Monetary Contributions by Venturers
Property, Plant and Equipment - Compensation for the Impairment or Loss of Items
Operating Leases-Incentives
Share Capital - Reacquired Own Equity Instruments (Treasury Shares)
Equity - Costs of an Equity Transaction
Consistency - Alternative Methods
Reporting Currency - Measurement and Presentation of Financial Statements under IAS 21 and IAS 29
Equity Accounting Method - Recognition of Losses
Income Taxes-Recovery of Revalued Non-Depreciable Assets
Business Combinations - Subsequent Adjustment of Fair Values and Goodwill Initially Reported
Property, Plant and Equipment - Major Inspection or Overhaul Costs
Earnings Per Share - Financial instruments and other contracts that may be settled in shares
Income Taxes-Changes in the Tax Status of an Entity or its Shareholders
Draft only - not issued: Property, Plant and Equipment – Results of Incidental Operations [4]
Evaluating the Substance of Transactions Involving the Legal Form of a Lease
Business Combinations - 'Date of Exchange' and Fair Value of Equity Instruments
Disclosure-Service Concession Arrangements
Reporting Currency - Translation from Measurement Currency to Presentation Currency
Revenue-Barter Transactions Involving Advertising Services
Intangible Assets-Web Site Costs
Consolidation and equity method - Potential voting rights and allocation of ownership interests
Changes in Existing Decommissioning, Restoration and Similar Liabilities
Members’ Shares in Co-operative Entities and Similar Instruments
Emission Rights
Determining whether an Arrangement contains a Lease
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment
Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
Scope of IFRS 2
Reassessment of Embedded Derivatives
Interim Financial Reporting and Impairment
IFRS 2-Group and Treasury Share Transactions
Service Concession Arrangements
Customer Loyalty Programmes
IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
Agreements for the Construction of Real Estate
Hedges of a Net Investment in a Foreign Operation
Distributions of Non-cash Assets
Transfers of Assets from Customers
Extinguishing Financial Liabilities with Equity Instruments
Stripping Costs in the Production Phase of a Surface Mine
Levies
Foreign Currency Transactions and Advance Considerations
Uncertainty over Income Tax Treatments
Issued Effective Withdrawn Superseded
1997 1-Jan-99 1-Jan-05 IAS 2
1997 1-Jan-98 1-Jan-05 IAS 8
1997 1-Jan-98 1-Jan-05 IAS 28
1997 1-Jun-98 1-Jan-05 IAS 32
1997 1-Jun-98 1-Jan-05 IAS 16
1997 1-Jun-98
1998 1-Aug-98 1-Jan-04 IFRS 1
1998 1-Aug-98 1-Apr-04 IFRS 3
1998 1-Aug-98
1998 1-Aug-98 1-Jan-05 IAS 21
1998 1-Jul-99 1-Jan-13 IFRS 10
1998 1-Jan-99 1-Jan-13 IFRS 10
1998 1-Jul-99 1-Jan-05 IAS 16
1998 1-Jan-99
1998 1-Jul-99 1-Jan-05 IAS 32
1999 30-Jan-00 1-Jan-05 IAS 32
1999 1-Jul-00 1-Jan-05 IAS 8
2000 1-Jan-01 1-Jan-05 IAS 21
1999 15-Jul-00 1-Jan-05 IAS 28
1999 15-Jul-00 1-Jan-12 IAS 12
1999 15-Jul-00 1-Apr-04 IFRS 3
1999 15-Jul-00 1-Jan-05 IAS 16
2000 1-Dec-00 1-Jan-05 IAS 33
1999 15-Jul-00
N/A N/A N/A IAS 16
2000 1-Jan-02
2001 31-Dec-01 1-Apr-04 IFRS 3
2001 1-Jan-02
2001 1-Jan-02 1-Jan-05 IAS 21
2001 1-Jan-02
2001 25-Mar-02
2001 1-Jan-02 1-Jan-05 IAS 27 and IAS 28
2004 1-Sep-04
2004 1-Jan-05
2004 1-Mar-05 1-Jul-05 N/A
2004 1-Jan-06
2004 1-Jan-06
2005 1-Dec-05
2005 1-Mar-06
2006 1-May-06 1-Jan-10 IFRS 2
2006 1-Jun-06
2006 1-Nov-06
2006 1-Mar-07 1-Jan-10 IFRS 2
2006 1-Jan-08
2007 1-Jul-08
2007 1-Jan-08
2008 1-Jan-09
2008 1-Oct-08
2008 1-Jul-09
2009 1-Jul-09
2009 1-Jul-10
2011 1-Jan-13
2013 1-Jan-14
2016 1-Jan-18
2017 1-Jan-19