Pertemuan 10
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Karakteristik:
1. Dapat identifikasi
2.Tidak memiliki eksistensi fisik
3. Bukan merupakan instrumen keuangan
Contoh :
paten, hak cipta, merk dagang, waralaba
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Kategori:
Umur manfaat yang terbatas atau umur manfaat yang tidak terbatas.
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Dibeli Diciptakan
Harga beli
Biaya yang terjadi untuk
+
menciptakan ATB
biaya lain yang dikeluarkan (ex: biaya penelitian & pengembangan)
sampai ATB siap digunakan
( ex: biaya hukum)
Jurnal:
(D) Beban amortisasi
(K) ATB/Akum. amortisasi
Perusahaan mengklasifikasikan Beban Amortisasi sebagai beban operasi dalam laporan laba rugi.
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Types of Intangibles
Types of Intangibles
Marketing-Related Intangible Assets
◆ Examples:
► Trademarks or trade names → Merk dagang
◆ Capitalize acquisition costs.
◆ No amortization.
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Types of Intangibles
Customer-Related Intangible Assets
◆ Examples:
► Customer lists
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Types of Intangibles
Illustration: Green Market Inc. acquires the customer list of a
large newspaper for €6,000,000 on January 1, 2011. Green
Market expects to benefit from the information evenly over a
three-year period. Record the purchase of the customer list and
the amortization of the customer list at the end of each year.
Types of Intangibles
Artistic-Related Intangible Assets
◆ Examples:
► Plays, literary works, musical works, pictures, photographs,
and video and audiovisual material → Hak Cipta/copyright
◆ Copyright granted for the life of the creator plus 70 years.
◆ Capitalize costs of acquiring and defending.
◆ Amortized to expense over useful life.
and Mickey
Mouse
LO 4
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Hak Cipta
▪ Umur manfaat hak cipta umumnya secara signifikan lebih pendek daripada
umur manfaat hukumnya. Oleh karena itu, hak cipta biasanya diamortisasi
dalam waktu yang relatif singkat.
Types of Intangibles
Contract-Related Intangible Assets
◆ Examples:
► Franchise and licensing agreements → Waralaba
◆ Franchise (or license) with a limited life should be amortized
to expense over the life of the franchise.
◆ Franchise with an indefinite life should be carried at cost
and not amortized.
LO 4
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Types of Intangibles
Technology-Related Intangible Assets
◆ Examples:
► Patented technology and trade secrets granted by a
governmental body → Paten
◆ Patent gives holder exclusive use for a period of 20 years.
◆ Capitalize costs of purchasing a patent.
◆ Expense any research & development costs in developing a
patent.
◆ Amortize over legal life or useful life, whichever is shorter.
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Paten
▪ Biaya perolehan awal paten adalah harga tunai atau setara kas yang
dibayarkan untuk memperoleh hak paten.
Types of Intangibles
Illustration: Harcott Co. incurs $180,000 in legal costs on
January 1, 2011, to successfully defend a patent. The patent’s
useful life is 20 years, amortized on a straight-line basis. Harcott
records the legal fees and the amortization at the end of 2011 as
follows.
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Types of Intangibles
Goodwill
Goodwill
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Recording Goodwill
Illustration: Multi-Diversified, Inc. decides that it needs a parts
division to supplement its existing tractor distributorship. The
president of Multi-Diversified is interested in buying São Paulo,
Brazil. The illustration presents the statement of financial position
of Tractorling Company.
Illustration 12-4
Recording Goodwill
Illustration: Multi-Diversified investigates Tractorling’s underlying
assets to determine their fair values.
Illustration 12-5
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Recording Goodwill
Illustration: Determination of Goodwill.
Illustration 12-6
Recording Goodwill
Illustration: Multi-Diversified records this transaction as follows.
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Sumber daya alam (natural resources) yang umum terdiri dari kayu dan
sumber daya yang diambil dari tanah, seperti minyak, gas, dan mineral.
IFRS mendefinisikan industri ekstraktif sebagai usaha yang terlibat dalam
menemukan dan menghapus sumber daya alam yang berada di dalam atau di
dekat kerak bumi.
Kayu dianggap sebagai aset biologis berdasarkan IFRS. Pada tahun-tahun
sebelum panen, nilai aset biologis yang tercatat disesuaikan dengan nilai wajar
setiap periode.
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Ayat Jurnal
Beban Deplesi 4.000.000
Akumulasi Deplesi 4.000.000
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Sumber daya alam yang dapat diektraksi yang tidak terjual dilaporkan sebagai
persediaan di bagian aset lancar.
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