PSAK 5 IFRS 8 Dan PSAK 3
PSAK 5 IFRS 8 Dan PSAK 3
Segmen :
1. Segmen usaha
2. Segmen Geografis
Operating Reportable
Segment’s Intersegment Test Value Segment Under
Revenue Revenue (10% × $670,000) Revenue Test?
Food $150,000 $ 0 $67,000 Yes
Paper 170,000 200,000 67,000 Yes
Copper 40,000 0 < 67,000 No
Finance 60,000 50,000 67,000 Yes
Total $420,000 $250,000
Operating Reportable
Segment’s Segment
Identifiable Test Value Under Asset
Assets (10% × $1,010,000) Test?
Food $ 200,000 $101,000 Yes
Paper 250,000 101,000 Yes
Copper 60,000 < 101,000 No
Finance 500,000 101,000 Yes
Total $1,010,000
Reportable
Operating Operating Segment
Segment’s Segment’s Under
Operating Operating Test Value Operating
Profit Loss (10% × $130,000) Profit Test?
Food $ 25,000 $13,000 Yes
Paper 55,000 13,000 Yes
Copper $(10,000) < 13,000 No
Finance 50,000 13,000 Yes
Total $130,000 $(10,000)
interim reporting
and annual reporting
-Income from
operation before
tax
EPS
DPS
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 14 - 21
Prepared by Yudhi Herliansyah
Contoh Lap Keu Interim
2. Neraca
September 2007 September 2006
Assets
-CA
-Property
-Investment
-Goodwill
-Other assets
Liabilities &
Stockholders Equity
-CL
-LTL
-Stockholders equity
E 14-8
E 14-10
income periode
kuartal $30,000 $40,000 $ 40,000 $ 40,000 $150,000
Pajak penghsln (8,350) (11,133) (11,133) (11,134) (41,750)
Net income $21,650 $28,867 $ 28,867 $ 28,866 $108,250