PSAK 26 Biaya Pinjaman IAS 23 140212
PSAK 26 Biaya Pinjaman IAS 23 140212
Dwi Martani
1
Agenda
1 Pendahuluan
2 Pengakuan
3 Pengukuran
5 Latihan
Bunga Pijaman PSAK 26
Persediaan
Fasilitas
Investasi
Properti
Aset kualifikasian
Bunga
Cerukan Amortisasi
bank Disk / Premi
Amortisasi
biaya
Beban Capital
Leased
Selisih kurs
Pinjaman
Biaya pinjaman
8
Pengakuan
14
Penghentian Sementara Kapitalisasi
Up to
specific loan,
$25,000 at $2,291.67
10% x 11/12 avoidable
Expenditure +
$42,000
Excess
$566.67
($42,000 less
avoidable
$25,000 = $17.000)
At 8% x 5/12
$27.69
- Revenue
$2830,64
Membandingkan Bunga Aktual dan Avoidable:
Expenditure Up to May +
(2100 jt less
2800 jt 1500jt = 600jt) 44.16 jt
At 11.04% x 812 avoidable
Excess
(2800 jt less 0
2100jt = 700jt) avoidable
At 11.04% x 0/12
-
32.6jt
Revenue
236.56 jt
Menghitung pendapatan bunga investasi:
Period Amount Interest Fraction Investment
Rate Income
1 Jan – 1 Mar 1080 jt 10% 2/12 18 jt
1 Mar – 1 Mei 480 jt 10% 2/12 8 jt
TOTAL 32.6 jt
Expenditure +
$650,000
Excess
$37,500
($650,000 less
avoidable
$200,000 = $450,000)
At 12.5% x 8/12
$3,333.33
- Revenue
$22,500
26
Membandingkan Bunga Aktual dan
Avoidable:
28
Latihan 2
29
Latihan 3
30
Latihan 4
31
Latihan 5
A. Nol
B. $121,500
C. $81,000
D. $91,125 33
Latihan 7
34
Latihan 8
35
Latihan 9
36
Latihan 10
37
Latihan 11
38
Main References
Intermediate Accounting
Kieso, Weygandt, Walfield, 13th edition, John Wiley
40