KERANGKA DASAR PENYUSUNAN DAN PENYAJIAN

LAPORAN KEUANGAN

(L. Suparwoto: 0815 6854 333)

Hasil Akuntansi keuangan: laporan keuangan - bertujuan umum

(general purposes financial statement)
Pengguna atau pemakai utama laporan keuangan: pihak ekternal
seperti
- Investor / calon (pemegang saham)
- Kreditor / calon (termasuk pemegang obligasi)
- karyawan
- pemerintah

Masing-masing kelompok mempunyai kepentingan berbeda (antar

masing-masing kelompok pemakai dan manajemen terdapat
benturan kepentingan) akan tetapi diberi informasi yang sama
(general purposes financial statement)

Agar tujuan tersebut tercapai maka laporan keuangan disusun

mengikuti GAAP (Generally Accepted Accounting Principles):
STANDAR AKUNTANSI KEUANGAN, yang terdiri atas
1. PSAK (emiten)
2. PSAK Etap (Entitas tanpa akuntabilitas publik)
3. PSAK Syariah
4. PSAK sektor publik atau pemerintahan
5. PSAK UMKM
Standar akuntansi keuangan yang berlaku sekarang konvergen
dengan IFRS (International Financial Reporting Standar)
Tujuan umum laporan keuangan

Tujuan kwalitatif laporan keuangan

1. Kwalitas fundamental /dasar): Relevan (relevance)
a. Predictive value
b. Confirmatory value
 2. Faithfull representation
a. Lengkap (completeness): menyajikan semua informasi yang
material
b. Netral (neutrality): tidak memihak pada salah satu kelompok
c. Bebas dari kesalahan / bias (freedom form bias)
Kwalitas laporan keuangan meningkat:
1. Mempunyai daya banding (comparibility)
a. Dengan laporan keuangan periode sebelumnya perusahaan
yang sama.  konsisten (consistence)  kebijakan
akuntansi yang sama dengan kebijakan akuntansi periode
sebelumnya
b. Dengan laporan keuangan perusahaan lain (satu industri dan
satu kelompok ukuran) untuk periode yang sama. Kendala:
adanya beberapa metode akuntansi
2. Verifiabilitas (verifiability)  diverifikasi atau diuji
kebenarannya berdasar data pendukung. Laporan keuangan
diaudit oleh auditor independen  audited financial statement
3. Disajikan tepat waktu (timelines)  tidak lebih dari 3 bulan
4. Dapat dipahami (oleh pengguna) Understandability
NB
Tujuan kwalitatif menurut standard lama
1. Tujuan kwalitatif primer
a. Relevant (ce)
b. Reliable
2. Tujuan kwalitatif skundair

Basic Elements (10  6)

a. Asset. A resource controlled by the entity as a result of past

events and from which future economic benefits are
expected to flow to the entity

b. Liability. A present obligation of the entity arising from past

events, the settlement of which is expected a result in an
 outflow from the entity of resources embodying economics
benefits.

c. Equity. The residual interest in the assets of the entity after

deducting all its liabilities.

d. Income. Increases in economic benefits during the

accounting period in the form of inflows or enhancements of
assets or decreases of liabilities that result in increases in
equity, other than those relating to contributions from
equity participants.

e. Expenses. Decreases in economic benefits during the

accounting period in the form of outflows or depletions of
asset or incurrence of liabilities that result in decreases in
equity, other than those relating to distributions to equity
participants.

f. Cash flows (arus kas)

A, b, and c  describes amount of resources and claim to resources

at a moment in time  disajikan di dalam laporan posisi keuangan
pada akhir periode.  disajikan di dalam laporan posisi keuangan

D and e describes transactions, events, and circumstances that

affect a company during a period of time  disajikan di dalam
Laporan laba-rugi komprehensif (comprehensive income). Unsur
laporan laba-rugi komprihensif:
- Laba-rugi
- Laba-rugi komprihensif lain-lain (OCI = Other Comprehensive
Income).
Penyajian 2 alternatif
1) Dalam 2 laporan
o Laporan laba rugi terakhir: laba atau rugi bersih
  Pendapatan
 HPP dan biaya
 Laba (rugi) bersih
o Laporan laba rugi komprihensif lain
 Laba bersih
 Laba komprihensif lain
 Laba komprihensif

2) Dalam satu laporan: Laporan laba rugi komprihensif, yang

isinya:
i. Pendapatan (1)
ii. HPP dan biaya (2)
iii. Laba atau rugi bersih(3=1-2)
iv. Laba atau rugi komprihensif lain (4)
v. Laba atau rugi komprihensif (5=3+4)

F describes cash inflows and cash outflows a company during a

period of time  disajikan di dalam laporan arus kas. Isi laporan
aruskas
1. Arus kas aktivitas operasi
2. Arus kas aktivitas investasi
3. Arus kas aktivitas pendanaan
4. Kenaikan atau penurunan kas (1+2+3)
5. Kas pada awal periode
6. Kas pada akhir periode = (4+5)

Asumsi dasar = Basic assumption = basic

concepts
1) Economic Entity Assumption.  that economic activity can be
identified with a particular unit of accountability (a company
keeps its activity separate and distinct from its owners and any
other business unit), does not necessarily refer to a legal entity.
2) Going Concern Assumption = perusahaan hidup terus =
continuity of activity.  the company will have a long life.
Implications  cost principle.  only when liquidation appears
imminent is the assumption inapplicable.

3) Monetary Unit Assumption

Money is the common denominator of economic activity and
provides an appropriate basis for accounting measurement and
analysis.
The monetary unit is the most effective means of expressing to
interested parties changes in capital and exchanges of goods or
services.
The monetary unit is relevant, simple, universally available,
understandable, and useful.
Accounting generally ignores price level changes (mengasumsikan
nilai uang tetap, mengabaikan inflasi / deflasi))

4) Periodicity Assumption
To measure the results of a company’s activity accurately, we
would need to wait until it liquidates, decision makers, however,
can-not wait that long for such information.
Users need to know a company’s performance and economic
status on a timely basis so that they can evaluate and compare
companies , and take appropriation action  companies must
report information periodically.
Implies that a company can divide its economic activities into
artificial time period, that is vary, but the most common are
monthly, quarterly, and yearly.
The shorter the time period, the more difficult (the less realiable,
the most relevant) it is to determine the proper income for the
period.  provides an interesting example of the trade-off
between relevance and faithful representation in preparing
financial data.

5) Accrual basis of accounting  means that transactions that

change a company’s financial statements are recorded in the
 period in which the events occur.  financial statement prepared
on the accrual basis inform users not only of past transactions
involving the payment and receipt of cash but also of obligations
to pay cash in the future and of resources that represent cash to
be received in the future.

6) Basic Principle of Accounting

a. Measurement principle
i. Cost principle.
Cost?
Kebaikan cost principle -> reliable?
Kos mencerminkan fair value?
1. Pada tanggal transaksi: ya
2. Dengan berjalannya waktu nilai wajar dapat
berfluktuasi
ii. Fair value principle (PSAK 68)

b. Revenue recognition principle

Revenue is to be recognized when it is probable (51%-90%)
that future economic benefit will flow to the company and
reliable measurement of revenue is possible. Terpenuhinya
kedua syarat tsb dapat berbeda antara perusahaan yag satu
dengan yang lain, seperti:
i. At time of sale: terjadinya pemindahan kepemilikan
dari penjual ke pembali
ii. During production  kontrak jangka panjang dg
metode % penyelesaian
iii. At end of production
iv. Upon receipt of cash: misalnya kemungkinan
terjadinya retur tinggi; penjualan angsuran.

c. Expense recognition principle  matching principle: biaya

diakui di dalam periode (di mana) pendapatan terkait
dengan biaya tersebut diakui.
  Tergantung jenis biaya (2)
i. Product cost (BBB, BTKL, BOP: inventoriable cost)
 matching (diakui sebagai biaya pada
saat/periode produk terjual, sebelumnya disajikan
sebagai sediaan
ii. Period costs  langsung dibebankan ke laba-rugi di
dalam periode terjadinya biaya

d. Full disclosure principle

Semua informasi yang material harus diungkapkan
Informasi yang material?
Kwantitatif / kwalitatif?
Pengungkapan
 di mana: di dalam laporan keuangan itu sendiri ( di
dalam kurung; catatan kaki, dsb) atau di dalam CALK
 bagaimana/ cara

7) Constraints (keterbatasan)
a. Cost constraint 
b. Materiality constraint.