4 Sfac 1 & 2
4 Sfac 1 & 2
1
Objectives of Financial Reporting
by Business Enterprises
November 1978
PENDAHULUAN
SFAC No. 1
TUJUAN PERTAMA
SFAC No. 1
TUJUAN KEDUA
SFAC
No.1
TUJUAN KETIGA
SFAC No. 1
LIMITATIONS
SFAC No.
SFAC
No. 1
SFAC No. 2
Qualitative Characteristics of
Accounting Information
May 1980
KARAKTERISTIK KUALITATIF
AS ISSUED BY FASB
PEMAKAI INFORMASI
AKUNTANSI
PEMAKAI UTAMA
SFAC
No. 2
INVESTOR
KREDITOR
PEMAKAI LAIN
PEMERINTAH
MANAJEMEN
KARYAWAN DAN SERIKAT PEKERJA
PEMASOK
PELANGGAN
LAINNYA?
PERVASIVE CONSTRAINT
COST < BENEFIT
SFAC
No. 2
MATERIALITAS
SFAC
No. 2
UNDERSTANDABILITY
SFAC
No. 2
KUALITAS PRIMER
RELEVAN dan RELIABEL
SFAC
No. 2
KOMPONEN RELEVANSI
Predictive Value: The quality of
information that helps users to
increase the likelihood of correctly
forecasting the outcome of past or
present events.
Feedback Value: The quality of
information that enables users to
confirm or correct prior expectations.
Timeliness: Having information
available to a decision maker before
it loses its capacity to influence
decisions.
SFAC No.
2
KUALITAS
PRIMER
KOMPONEN RELIABILITAS
Verifiability: The ability through consensus
among measurers to ensure that information
represents what it purports to represent or
that the chosen method of measurement
has been used without error or bias.
Representational Faithfulness:
Correspondence or agreement between a
measure or description and the phenomenon
that it purports to represent (sometimes
called validity).
Neutrality: Absence in reported information
of bias intended to attain a predetermined
result or to induce a particular mode of
behavior.
SFAC No.
2
KUALITAS
PRIMER
REVELANSI vs RELIABILITAS
SFAC No.
2
TRADEOFF
ANTARA
RELEVANS
I DAN
RELIABILI
TAS
KUALITAS SEKUNDER
Comparability: The quality
of information that enables
users to identify similarities
in and differences between
two sets of economic
phenomena.
Consistency: Conformity
from period to period with
unchanging policies and
procedures.
SFAC No
2
KUALITA
S
SEKUND
ER
KONSEP TAMBAHAN
SFAC No.
KONVERGENSI DENGAN
IASB
END
First Version: Agustus 2008
Last Update: 9 September 2010