MAKALAH SEMINAR AKUNTANSI KEUANGAN “IAS 16: Property, Plant, & Equipment”
DISUSUN OLEH : SAID RACHMAD HIDAYAT
PERBANAS INSTITUTE JAARTA !"16
Ba# I PEN$A%UUAN
1.1 Latar Belakang
Aet Aet teta! teta! ata" ata" ##E $#r%!er $#r%!ert& t&'' #lant' #lant' an( E)"*!+ E)"*!+ent, ent, a(alaa(ala- aet aet er/"0 er/"0"( "( $tang*le aet, &ang (*g"nakan (ala+ keg*atan %!era*%nal !er"a-aan' &ang +e+*l*k* +anaat le*- (ar* at" !er*%(e ak"ntan*. It*la- aet teta! (*g"nakan "nt"k +e+e(akan (engan (engan aet aet t*(ak t*(ak er/"0 er/"0"(' "(' &ang &ang 0"ga 0"ga +e+*l* +e+*l*k* k* +aa +aa +anaa +anaatt le*le*- (ar* (ar* at" at" !er*%( !er*%(ee ak"ntan* teta!* t*(ak +e+*l*k* /"0"( **k' erta n*la*n&a t*(ak e!en"-n&a (*!engar"-* %leek*ten* **k (ar* aet. Dala+ tan(ar ak"ntan* &ang +enga2" ke A+er*ka $US GAA#,' ak"ntan* "nt"k aet teta! relat* t*(ak +en*+"lkan an&ak +aala-' karena tan(ar ak"ntan* aet teta! er(aar US GAA# +engg"nakan a* C%t -*t%r*. I3RS t*(ak +engg"nakan a* C%t -*t%r*' +eng*ngat a* C%t -*t%r* er*+!l*ka* !a(a !en&a0*an la!%ran ke"angan &ang (*!an(ang k"rang rele4an (engan ke"t"-an n&ata !engg"na *n%r+a* karena t*(ak +a+!" +engga+arkan n*la* r**l aet teta! &ang (*a0*kan (* (ala+ la!%ran ke"angan. Ba*k Ba*k tan tan(a (arr ak"n ak"nta tan n** 4er 4er** US GAA# GAA# +a"! +a"!"n "n 4er 4er** I3RS I3RS area area "ta+ "ta+aa !er+aala-an ak"ntan* &ang (*at"r (ala+ +a*ng5+a*ng tan(ar( a(ala- a+a' &a*t" (ala+ e+!at area tere"t (* ata' e-*ngga (engan +elak"kan !engka0*an ata kee+!at area "ta+a ak"ntan* tere"t akan (*!er%le- !e+a-a+an tentang kea+aan (an !ere(aan tan(ar( ak"ntan* &ang erlak" !a(a +a*ng5+a*ng tan(ar.
1.6 R"+"an Maala1. 6. 9. .
A!aka- &ang (*+ak"( (*+ak"( (engan #r%!er #r%!ert& t&'' #lant' #lant' 7 E)"*!+ent8 E)"*!+ent8 B*a&a a!a a0a a0a &ang &ang +a"k +a"k (ala+ (ala+ !en*la*a !en*la*an n #r%!ert& #r%!ert&'' #lant' #lant' 7 E)"*!+ent E)"*!+ent Baga*+anakaBaga*+anaka- !erlak"an !erlak"an ak"ntan ak"ntan** "nt"k "nt"k B*a&a B*a&a A/al8 Baga*+ana Baga*+ana !erlak"a !erlak"an n ak"ntan* ak"ntan* "nt"k *a&a etelaetela- ak"** ak"***8 *8
1.9 T"0"an #e+"atan Makala1. 6. 9. .
Ing*n +engeta-"* +engeta-"* #r%!ert& #r%!ert&'' #lant' 7 E)"*!+ E)"*!+ent ent Ing*n +engeta-" +engeta-"** +%(el *a&a *a&a &ang (*g"nakan (*g"nakan (ala+ (ala+ #r%!ert& #r%!ert&'' #lant' #lant' an( E)"*!+ent E)"*!+ent Ing*n Ing*n +enget +engeta-"* a-"* *a& *a&aa !er%le-a !er%le-an n a/al aet aet teta! teta! Ing*n +engeta-"* +engeta-"* *a&a !er%le-an !er%le-an etelaetela- ak"** ak"*** *
1. Manaat #enel*t*an
A(a!"n +anaat !en&""nan +akala- *n* a(ala- agar !e+a2a (a!at +engert* (an +e+a-a+* -al -al &ang er-""ngan (engan #r%!ert&' #lant' 7 E)"*!+ent e"a* (engan IAS 1;
Ba# II eran'(a on)ep *an an*a)an Teori !+1 Ruan' in'(up Stan(ar *n* t*(ak erlak" !a(a: a, !r%!ert&' !lant an( e)"*!+ent &ang (*kla**ka*kan eaga* -el( %r ale e-""ngan (engan I3RS < N%n52"rrent Aet Hel( %r Sale an( D*2%nt*n"e( O!erat*%n= , *%l%g*2al aet relate( t% agr*2"lt"ral a2t*4*t& $ee IAS 1 Agriculture,=
2, !engak"an (an !eng"k"ran aet ek!l%ra* (an e4al"a* $l*-at I3RS ; E>!l%rat*%n "nt"k (an E4al"a* S"+er Da&a M*neral , = ata" (, -ak +*neral (an 2a(angan +*neral e!ert* +*n&ak ' ga ala+ (an "+er (a&a &ang a+a n%n ? regenerat*4e Akan teta!*' tan(ar *n* erlak" ag* !r%!ert&' !ar*k (an !eralatan &ang (*g"nakan (ala+ +e5 +a*nta*n aet &ang (*0elakan !a(a !%*n 5( (* ata. Stan(ar la*nn&a +"ngk*n +e+erl"kan !engak"an (ar* "at" aet teta! er(aarkan !a(a !en(ekatan ere(a (ar* &ang (* Stan(ar( *n* . Seaga* 2%nt%-' IAS 1@ Se/a +e+"t"-kan "at" ent*ta "nt"k +enge4al"a* !engak"an (ar* *te+ (*e/akan !r%!ert* ' !ar*k (an !eralatan ata (aar traner r**k% (an +anaat . Na+"n' (ala+ ka" e!ert* a!ek la*n (ar* !erlak"an ak"ntan* "nt"k aet *n* ' ter+a"k (e!re*a* ' &ang (*ree!kan Stan(ar( *n* .
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Pen'a(uan C%t (ar* !r%!ert*' !ar*k (an !eralatan -ar" (*ak"* eaga* aet 0*ka: a, ear ke+"ngk*nan +anaat ek%n%+* (* +aa (e!an erkenaan (engan aet tere"t akan +engal*r ke ent*ta = (an , *a&a aet (a!at (*"k"r e2ara an(al S"k" 2a(ang (an !eralatan er4* *aan&a (*lak"kan eaga* !ere(*aan (an (*ak"* (ala+ la!%ran laa r"g* eaga* (*k%n"+* . Na+"n' "k" 2a(ang "ta+a (an tan(5& !eralatan +e+en"-* &arat eaga* !r%!ert* ' !ar*k (an !eralatan ket*ka ent*ta +eng-ara!kan "nt"k +engg"nakann&a ela+a le*- (ar* at" !er*%(e . De+*k*an !"la ' 0*ka "k" 2a(ang (an er4* !eralatan -an&a (a!at (*g"nakan e-""ngan (engan "at" aet teta! ' +ereka (*2atat "nt"k eaga* !r%!ert* ' !ar*k (an !eralatan. Stan(ar *n* t*(ak +eneta!kan at"an "k"ran "nt"k !engak"an ' &a*t" a!a &ang +er"!akan "at" aet ' !ar*k (an !eralatan . Dengan (e+*k*an ' !en*la*an (*!erl"kan (ala+ +enera!kan kr*ter*a !engak"an "nt"k !e**k ent*ta kea(aan. M"ngk*n te!at "nt"k agregat *te+ *n(*4*("al t*(ak *gn**kan ' e!ert* 2etakan ' alat (an +en*nggal ' (an "nt"k +enera!kan kr*ter*a "nt"k n*la* agregat . Ent*ta +enge4al"a* e"a* !r*n*! !engak"an *n* a-/a e+"a *a&a !r%!ert* ' !ar*k (an !eralatan &ang !a(a aat *t" ter0a(*n&a. B*a&a *n* +el*!"t* *a&a &ang (*kel"arkan a/aln&a "nt"k +e+!er%le- ata" +e+ang"n "at" aet ' teta! (an *a&a &ang (*kel"arkan ke+"(*an "nt"k +ena+a- ' +enggant* ag*an (ar* ' ata" la&anan *t" .
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Pen'u(uran pa*a )aat Pen'a(uan S"at" aet teta! &ang +e+en"-* &arat "nt"k !engak"an eaga* aet -ar" (*"k"r !a(a *a &a. B*a&a "at" aet teta! ter(*r*: a, -arga !e+el*an' ter+a"k ea *+!%r (an !a0ak !e+el*an n%n 5 (*ke+al*kan ' etela(*k"rang* (*k%n !er(agangan (an raat . , *a&a &ang (a!at (*atr*"*kan e2ara lang"ng "nt"k +e+a/a aet ke l%ka* (an k%n(** &ang (*!erl"kan "nt"k *t" "nt"k +a+!" er%!era* (engan 2ara &ang (*+ak"(kan %le- +ana0e+en . 2, et*+a* a/al *a&a !e+%ngkaran (an !e+*n(a-an aet teta! (an ret%ra* te+!at (*+ana aet tere"t terletak ' ke/a0*an &ang *a&a tere"t t*+"l ket*ka aet tere"t (*!er%le- ata" eaga* k%nek"en* (ar* !engg"naan aet tere"t ela+a !er*%(e tertent" "nt"k t"0"an ela*n "nt"k +eng-a*lkan !ere(*aan ela+a !er*%(e *t". C%nt%- *a&a &ang (a!at (*atr*"*kan e2ara lang"ng: a, B*a&a *+alan ker0a $ eaga*+ana (*(e*n**kan (ala+ IAS 1 I+alan Ker0a , &ang
, 2, (, e,
t*+"l e2ara lang"ng (ar* k%ntr"k* ata" ak"*** *te+ !r%!ert* ' !ar*k (an !eralatan. 2%t % *te !re!arat*%n *n*t*al (el*4er& an( -an(l*ng 2%t *ntallat*%n an( ae+l& 2%t *a&a !eng"0*an a!aka- aet tere"t er"ng* (engan a*k ' etela- (*k"rang* (engan !ener*+aan er*- (ar* +en0"al *te+ (*!r%("k* a+*l +e+a/a aet ke l%ka* (an
k%n(** $ e!ert* a+!el (*!r%("k* ket*ka !eng"0*an !eralatan , = (an , -%n%r !r%e*%nal
C%nt%- *a&a &ang t*(ak ter+a"k (ala+ *a&a aet teta! a(ala- : a, *a&a !e+"kaan a*l*ta ar" = , B*a&a +e+!erkenalkan !r%("k ar" ata" 0aa $ter+a"k *a&a *klan (an keg*atan !r%+%*, = 2, *a&a +elak"kan *n* (* l%ka* ar" ata" (engan kela ar" !elanggan $ ter+a"k *a&a !elat*-an ta , = (an (, a(+*n*tra* (an *a&a %4er-ea( "+"+ la*nn&a. #engak"an *a&a (ala+ 0"+la- ter2atat "at" aet teta! (*-ent*kan !a(a aat *te+ (* l%ka* (an k%n(** &ang (*!erl"kan "nt"k *t" "nt"k +a+!" er%!era* (engan 2ara &ang (*+ak"(kan %le- !engel%laan. Ole- karena *t"' *a&a &ang (*kel"arkan (ala+ +engg"nakan
ata" re(e!l%&*ng *te+ t*(ak ter+a"k (ala+ ("k"ng 0"+la- *te+. Seaga* 2%nt%-' *a&a er*k"t *n* t*(ak ter+a"k (ala+ 0"+la- ter2atat !a(a *te+ !r%!ert* ' !ar*k (an !eralatan : a, *a&a &ang +"n2"l ket*ka *te+ &ang er%!era* (engan 2ara &ang (*+ak"(kan %le+ana0e+en el"+ akan +"la* (*g"nakan ata" (*%!era*kan k"rang (ar* ka!a*ta !en"-. , ker"g*an %!era*%nal a/al' e!ert* &ang ter0a(* aat !er+*ntaan "nt"k %"t!"t *te+ +e+ang"n= (an 2, *a&a rel%ka* ata" +eng%rgan**r eag*an ata" el"r"- %!era* ent*ta
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Pen'u(uran Biaya B*a&a "at" aet teta! a(ala- etara -arga t"na* !a(a tanggal !engak"an. *ka !e+a&aran (*tangg"-kan +ela+!a"* !er&aratan kre(*t n%r+al' !ere(aan antara -arga etara ka (an t%tal !e+a&aran (*ak"* eaga* "nga ela+a !er*%(e kre(*t ke2"al* "nga tere"t (*ka!*tal*a* e"a* (engan IAS 69. Ent*ta +enent"kan a!aka- tranak* !ert"karan +e+*l*k* "tan* k%+er*al (engan +e+!ert*+angkan e0a"&ang ar" ka +aa (e!an (*-ara!kan "nt"k +eng"a- eaga* ak*at (ar* tranak*. Tranak* !ert"karan +e+*l*k* "tan* k%+er*al 0*ka: a, k%n*g"ra* $re*k%' /akt"' (an 0"+la-, (ar* ar" ka (ar* aet &ang (*ter*+a ere(a (ar* k%n*g"ra* (ar* ar" ka (ar* aet &ang (*traner= ata" , n*la*5ent*ta tertent" (ar* ag*an %!era* ent*ta (*!engar"-* %le- !er"a-an tranak* eaga* -a*l (ar* !ert"karan= (an 2, !ere(aan $a, ata" $, relat* *gn**kan ter-a(a! n*la* /a0ar aet (*t"kar.
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Pen'u(uran )etela/ Pen'a(uan 0o)t o*el 2Pen'u(uran %ar'a Perole/an3 Dengan +et%(e *n* etela- aet teta! (*ak"* eaga* aet teta!' aet teta! tere"t (*2atat
!a(a -arga !er%le-an (*k"rang* (engan ak"+"la* !en&""tan (an ak"+"la* r"g* !en"r"nan n*la* aet !+.+1 Re4aluation o*el Dengan +et%(e *n* etela- aet teta! (*ak"* eaga* aet teta!' "at" aet teta! &ang n*la*
/a0arn&a (a!at (*"k"r e2ara an(al -ar" (*2atat !a(a 0"+la- re4al"a*an' &a*t" n*la* /a0ar !a(a tanggal re4al"a* (*k"rang* ak"+"la* !en&""tan (an ak"+"la* r"g* !en"r"nan n*la* &ang ter0a(* etela- tanggal re4al"a*. Re4al"a* ata aet teta! -ar" (*lak"kan (engan keterat"ran
&ang 2"k"! reg"ler "nt"k +e+at*kan a-/a 0"+la- ter2atat t*(ak ere(a e2ara +ater*al (ar* 0"+la- &ang (*tent"kan (engan +engg"nakan n*la* /a0ar !a(a tanggal nera2a. #enent"an n*la* aet (engan +engg"nakan n*la* /a0ar !a(a "+"+n&a (*lak"kan +elal"* !en*la* &ang +e+*l*k* k"al**ka* !r%e*%nal. "nt"k +elak"kan !en*la*an ter-a(a! tana- (an ang"nan *aan&a !en*la* +engg"nakan "kt* !aar. Se(angkan "nt"k !en*la*an aet teta! la*n e!ert* !ar*k (an !eralatan !en*la* akan +enent"kan en(*r* n*la* !aar /a0arn&a. Dala+ -al t*(ak a(a !aar &ang +e+!er0"alel*kan aet teta! &ang er"!a' !enent"an n*la* !aar /a0ar (a!at (*lak"kan (engan !en(ekatan !eng-a*lan ata" *a&a !enggant* &ang tela- (*""tkan $depreciated replacement cost approach ,. 3rek"en* !elakanaan re4al"a* en(*r* tergant"ng !a(a !er"a-an n*al* /a0ar "at" aet. *ka n*la* /a0ar &ang ter2atat ere(a e2ara +ater*al (engan n*la* re4al"a*' +aka re4al"a* lan0"tan !erl" (*lakanakan. Unt"k aet teta! &ang +e+!"n&a* !er"a-an n*la* /a0ar e2ara l"kt"at* (an *atn&a *gn**kan' re4al"a* (a!at (*lakanakan t*a! ta-"n. Se(angkan "nt"k eera!a aet la*n &ang t*(ak +engala+* !er"a-an e2ara l"kt"at* (an *gn**kan' re4al"a* t*(ak !erl" (*lakanakan et*a! ta-"n. Unt"k aet e!ert* *t" re4al"a* (a!at (*lak"kan et*a! t*ga ta-"n ata" l*+a ta-"n. Unt"k +et%(e re4al"a*' !erlak"an ter-a(a! ak"+"la* !en&""tan aet teta! !a(a tanggal re4al"a* (a!at (*lak"kan (engan ala- at" 2ara eaga* er*k"t: a, D*a0*kan ke+al* e2ara !r%!%r*%nal (engan !er"a-an (an 0"+la- ter2atat e2ara r"t% (ar* aet e-*ngga 0"+la- ter2atat aet etela- re4al"a* a+a (engan 0"+la- re4al"a*an' +et%(e *n* er*ng (*g"nakan a!a*la aet (*re4al"a* (engan 2ara +e+er* *n(ek "nt"k +enent"kan *a&a !enggant* &ang (*""tkan $ depreciated replacement cost ,. , D*el*+*na* ter-a(a! 0"+la- ter2atat r"t% (ar* aet (an 0"+la- ter2atat net% etelael*+*na* (*a0*kan ke+al* eear 0"+la- re4al"a*an (ar* aet tere"t. Met%(e *n* er*ng (*g"nakan "nt"k ang"nan #engak"an ter-a(a! kena*kan ata" !en"r"nan n*la* ak*at re4al"a* (*lak"kan lang"ng !a(a kena*kan ata" !en"r"nan ak*at re4al"a*' ke2"al* 0*ka re4al"a* (*lak"kan !a(a ta-"n5 ta-"n er*k"tn&a. A!a*la re4al"a* (*lak"kan "nt"k &ang ke("a kal* (an eter"n&a' ter(a!at !erlak"an &ang ere(a. #ere(aan tere"t a(ala-:
a, *ka 0"+la- ter2atat aet +en*ngkat ak*at re4al"a*' kena*kan tere"t lang"ng (*kre(*t ke ek"*ta !a(a ag*an "r!l" re4al"a*. Na+"n kena*kan tere"t -ar" (*ak"* (* (ala+ la!%ran laa r"g* -*ngga eear 0"+la- !en"r"nan n*la* aet ak*at re4al"a* &ang !erna(*lak"kan eel"+n&a (ala+ la!%ran laa r "g*. , *ka 0"+la- ter2atat aet t"r"n ak*at re4al"a*' !en"r"nan tere"t (*ak"* (ala+ la!%ran laa r"g*. Na+"n !en"r"nan n*la* ak*at re4al"a* tere"t lang"ng (*(e*t ke (ala+ ek"*ta !a(a ag*an "r!l" re4al"a* ela+a !en"r"nan tere"t t*(ak +ele*-* al(% kre(*t "r!l" re4al"a* "nt"k aet tere"t. #en*la*an ke+al* ata" re4al"a* akt*4a teta! !a(a "+"+n&a t*(ak (*!erkenankan karena Stan(ar Ak"ntan* Ke"angan +engan"t !en*la*an akt*4a er(aarkan -arga !er%le-an. #en&*+!angan (ar* ketent"an *n* +"ngk*n (*lak"kan er(aarkan ketent"an !e+er*nta-. Ket*ka !er"a-aan +elak"kan !en*la*an ke+al* ata aet5aetn&a' la!%ran ke"angan -ar" +en0elakan +engena* !en&*+!angan (ar* k%ne! -arga !er%le-an (* (ala+ !en&a0*an akt*4a teta! erta !engar"- (ar*!a(a !en&*+!angan tere"t ter-a(a! ga+aran ke"angan !er"a-aan. Sel**antara n*la* re4al"a* (engan n*la* "k" $n*la* ter2atat, akt*4a teta! (*"k"kan (ala+ ak"n +%(al (engan na+a Sel**- #en*la*an Ke+al* Akt*4a Teta!. !+.+! $epre)ia)i Set*a! ag*an (ar* "at" aet teta! (engan *a&a &ang *gn**kan (ala+ ka*tann&a (engan
t%tal *a&a *te+ -ar" (*""tkan e2ara ter!*a-. Ent*ta +engal%ka*kan 0"+la- a/aln&a (*ak"* e-""ngan *te+ !r%!ert*' !ar*k (an !eralatan "nt"k ag*an5ag*an !ent*ng (an (*""tkan e2ara ter!*a- +a*ng5+a*ng ag*an tere"t. Seaga* 2%nt%-' +"ngk*n te!at "nt"k ter(e!re*a* e2ara ter!*a- a(an !ea/at (an +e*n !ea/at "(ara' a*k &ang (*+*l*k* ata" (*kenakan e/a !e+*a&aan. De+*k*an !"la' 0*ka "at" ent*ta +e+!er%le- akt*4a teta! t"n("k e/a %!era* (* +ana *a a(ala- le%r' +"ngk*n te!at "nt"k ter(e!re*a* e2ara ter!*a- 0"+la- ter2er+*n (ala+ *a&a *te+ &ang (*eakan +eng"nt"ngkan ata" t*(ak +eng"nt"ngkan 0angka /akt" relat* ter-a(a! k%n(** !aar. Met%(e !en&""tan &ang (*g"nakan "nt"k akt*4a teta! (*telaa- "lang e2ara !er*%(*k (an 0*ka ter(a!at "at" !er"a-an *gn**kan (ala+ !%la !e+anaatan ek%n%+* &ang (*-ara!kan (ar*
akt*4a tere"t' +et%(e !en&""tan -ar" (*"a- "nt"k +en2er+*nkan !er"a-an !%la tere"t. #er"a-an +et%(e !en&""tan -ar" (*!erlak"kan eaga* "at" !er"a-an ke*0akan ak"ntan* (an (*la!%rkan e"a* (engan #SAK N%.6< (an ean !en&""tan "nt"k !er*%(e ekarang (an +aa &ang akan (atang -ar" (*e"a*kan. A!a*la +anaat keek%n%+*an "at" akt*4a teta! t*(ak lag* eear 0"+la- ter2atatn&a +aka akt*4a tere"t -ar" (*n&atakan eear 0"+la- &ang e!a(an (engan n*la* +anaat keek%n%+*an &ang ter*a. #en"r"nan n*la* keg"naan akt*4a teta! tere"t (*la!%rkan eaga* ker"g*an.
!+.+ Jumla/ yan' *apat *i)u)ut(an *an perio*e penyu)utan "+la- &ang (a!at (*""tkan (ar* aet -ar" (*al%ka*kan e2ara *te+at* ela+a +aa
+anaatn&a. N*la* re*(" (an +aa +anaat aet -ar" (*t*n0a" et*(akn&a et*a! ak-*r ta-"n "k" (an' 0*ka ek!ekta* ere(a (ar* et*+a* eel"+n&a' !er"a-an $, akan (*2atat eaga* !er"a-an !erk*raan ak"ntan* e"a* (engan Ke*0akan IAS Ak"ntan*' #er"a-an Et*+a* Ak"ntan* (an Keala-an. #en&""tan (*ak"* a-kan 0*ka n*la* /a0ar aet +ele*-* n*la* ter2atat' ela+a n*la* *a aet t*(ak +ele*-* n*la* ter2atatn&a. #era*kan (an !e+el*-araan aet t*(ak +en*a(akan ke"t"-an "nt"k ter(e!re*a* *t". #en&""tan aet (*+"la* !a(a aat *t" tere(*a "nt"k (*g"nakan' &a*t" ket*ka (* l%ka* (an k%n(** (*!erl"kan "nt"k *t" "nt"k +a+!" er%!era* (engan 2ara &ang (*+ak"(kan %le+ana0e+en. #en&""tan aet er-ent* !a(a a/al tanggal &ang aet (*kla**ka*kan eaga* (*+*l*k* "nt"k (*0"al $ata" ter+a"k (ala+ kel%+!%k !e+"angan &ang (*kla**ka*kan eaga* (*+*l*k* "nt"k (*0"al, e"a* (engan I3RS < (an tanggal &ang aet tere"t (*ak"*. Karena *t"' !en&""tan t*(ak er-ent* ket*ka aet +en0a(* *aga ata" !en*"n (ar* !engg"naan akt* ke2"al* aet tere"t e!en"-n&a (*""tkan. Na+"n' (* a/a- +et%(e !engg"naan !en&""tan *a&a (e!re*a* n%l ket*ka t*(ak a(a !r%("k*. Tana- (an ang"nan a(ala- aet (*!*a-kan (an (*2atat e2ara ter!*a-' a-kan ket*ka +ereka (*!er%le- era+a. Dengan eera!a !enge2"al*an' e!ert* !erta+angan (an *t" &ang (*g"nakan "nt"k T#A' tana- +e+*l*k* +aa +anaat terata (an karena *t" t*(ak (*""tkan.
Bang"nan +e+*l*k* +aa +anaat &ang terata (an karena *t" a(ala- aet &ang (a!at (*""tkan. Se"a- !en*ngkatan n*la* tana- &ang ang"nan er(*r* t*(ak +e+!engar"-* !enent"an "+la&ang (a!at (*""tkan (ar* ang"nan. *ka *a&a tana- ter+a"k *a&a !e+%ngkaran *t"' !eng-a!"an (an !e+"l*-an' a-/a eag*an (ar* tana- aet (*""tkan ela+a !er*%(e +anaat &ang (*!er%le- +en*+"lkan *a&a. Dala+ eera!a ka"' tana- *t" en(*r* +"ngk*n +e+*l*k* +aa +anaat terata' (ala+ -al *n* (*""tkan (engan 2ara &ang +en2er+*nkan +anaat +en0a(* eraal (ar* *t".
!+.+- eto*e $epre)ia)i Beraga* +et%(e !en&""tan (a!at (*g"nakan "nt"k +engal%ka*kan 0"+la- &ang (a!at
(*""tkan (ar* aet !a(a *te+at* (aar ela+a +aa +anaatn&a. Met%(e *n* ter+a"k +et%(e gar* l"r"' +et%(e al(% erk"rang (an +et%(e "n*t !r%("k*. Ha*l gar* l"r" (e!re*a* *a&a k%ntan ela+a +aa +anaat (ar* n*la* *a aet t*(ak er"a-. Ha*l +et%(e al(% erk"rang (ala+ +"atan +en"r"n ela+a +aa +anaat. Un*t -a*l +et%(e !r%("k* *a&a er(aarkan !engg"naan (*-ara!kan ata" %"t!"t. Ent*ta +e+*l*- +et%(e &ang !al*ng (ekat +en2er+*nkan ek!ekta* !%la k%n"+* +aa (e!an +anaat ek%n%+* (*/"0"(kan (ala+ aet. Met%(e &ang (*tera!kan e2ara k%n*ten (ar* !er*%(e ke !er*%(e ke2"al* a(a !er"a-an (ala+ !%la &ang (*-ara!kan (ar* k%n"+* +anaat ek%n%+* +aa (e!an.
!+6
Pen'/entian Pen'a(uan 2$ere5o'nition3 N*la* ter2atat "at" aet teta! -ar" (*-ent*kan !engak"ann&a: a, #a(a aat (*!%al' ata" , aat t*(ak a(a +anaat ek%n%+* +aa (e!an &ang (*-ara!kan (ar* !engg"naan ata" !ele!aann&a. Laa ata" r"g* &ang t*+"l (ar* !eng-ent*an !engak"an "at" aet teta! -ar" ter+a"k (ala+ la!%ran laa r"g* ket*ka aet tere"t (*ak"* $ke2"al* IAS 1@ +eng-ar"kan eal*kn&a !a(a !en0"alan (an !en&e/aan ke+al*,. Ke"nt"ngan t*(ak akan (*kla**ka*kan eaga* !en(a!atan.
Laa ata" r"g* &ang t*+"l (ar* !eng-ent*an !engak"an "at" aet teta! -ar" (*tent"kan eaga* !ere(aan antara 0"+la- net% -a*l !ele!aan' 0*ka a(a' (engan 0"+la- ter2atat (ar* arang.
!+
Pen'un'(apan 2$i)5lo)ure3 Terka*t #r%!ert&' #lant (an E)"*!+ent' La!%ran ke"angan -ar" +eng"ngka!kan: a, (aar !eng"k"ran &ang (*g"nakan "nt"k +enent"kan 0"+la- ter2atat r"t% , +et%(e (e!re*a* &ang (*g"nakan 2, +aa +anaat (ar* tar* !en&""tan &ang (*g"nakan= (, 0"+la- ter2atat r"t% (an ak"+"la* !en&""tan $agregat (engan ak"+"la* ker"g*an !en"r"nan n*la*, !a(a a/al (an ak-*r !er*%(e= (an e, rek%n*l*a* 0"+la- ter2atat !a(a a/al (an ak-*r !er*%(e &ang +en"n0"kkan: I. !ena+a-an II. aet (*kla**ka*kan eaga* (*+*l*k* "nt"k (*0"al ata" ter+a"k (ala+ kel%+!%k !e+"angan (*kla**ka*kan eaga* (*+*l*k* "nt"k (*0"al e"a* (engan I3RS < (an
III. I. .
I. II. III.
IF.
!ele!aan la*nn&a ak"*** +elal"* k%+*na* *n* erta+a- ata" erk"rang ak*at re4al"a* a/a- !aragra 91' 9 (an (an (ar* ker"g*an !en"r"nan n*la* (*ak"* ata" teral*k (* !en(a!atan k%+!re-en* la*n e"a* (engan IAS 9;= ker"g*an !en"r"nan n*la* (*ak"* (ala+ la!%ran laa r"g* e"a* (engan IAS 9; (e!re*a* el**- k"r er*- &ang t*+"l (ar* !en0aaran la!%ran ke"angan (ar* +ata "ang "ng*%nal (ala+ "at" +ata "ang !ela!%ran &ang ere(a' !er"a-an la*nn&a
Ba# III PEBA%ASAN A+ Pen'u(uran 0o)t In4e)ta)i A7al
Sel"r"- *a&a &ang (*kel"arkan "nt"k +e+"at aet teta! (ala+ k%n(** *a! (*%!era*kan -ar" (*2atat eaga* ag*an (ar* C%t aet. Ele+en C%t +en2ak"! 1. -arga el*' ter+a"k *a&a legal (an ee !erantara' !a0ak *+!%r' !a0ak !erta+a-an n*la*' (an !a0ak5!a0ak la*n &ang er*at *nal' (*k"rang* (engan (*k%n ata" raat (an 6. el"r"- *a&a lang"ng "nt"k +e+a/a aet ke l%ka* -*ngga *a! (*%!era*kan e"a* -ara!an +ana0e+en' ter+a"k *a&a !er*a!an l%ka* !ene+!atan aet teta!' *a&a !e+aangan' (an *a&a "0* 2%a' (an 9. tak*ran *a&a !e+%ngkaran $(*+antl*ng 2%t,' !e+*n(a-an arang' (an !en&*a!an l%ka*. Dar* t*ga +a2a+ ele+en C%t' letak !ere(aan US GAA# (an I3RS a(ala !a(a !erlak"kan ak"ntan* ata (*+antl*ng 2%t' US GAA# +engg"nakan !r*n*! C%t -*t%r*' e-*ngga "n"r *a&a &ang *atn&a +a*- !re(*t*' a!alag* !er*t*/an&a akan ter0a(* etela- aet teta! (*-ent*kan !e+anaatann&a' t*(ak (*!erlak"kan eaga* "n"r C%t aet teta!. Dala+ -al aet teta! (*!er%le- (engan 2ara kre(*t' "nga kre(*t t*(ak ter+a"k eag* C%t aet teta!' (ala+ ka" *n* C%t aet teta! (*ak"* eear n*la* t"na* (ar* !e+a&aran !er*%(*k. B*a&a *nkre+ental la*n' e!ert* *a&a k%n"lta* (an *a&a k%+** (ala+ rangka !e+el*an aet ter+a"k eaga* ag*an (ar* C%t aet teta! er/"0"(. Dala+ ka" *n*' e2ara !r*n*! (an k%ne! t*(ak a(a !ere(aan antara US GAA# (engan I3RS. B*a&a ret%ra* l%ka* aet $(e2%++**%n*ng 2%t, &ang (*!re(*k* akan ter0a(* !a(a ak-*r +aa +anaat aet (*!erlak"kan eaga* ag*an (ar* C%t aet teta!. Dengan (e+*k*an C%t aet teta! a(ala- +en2ak"! C%t !er%le-an aet teta! (*ta+a- (engan (e2%++**%n*ng 2%t (an (*+antl*ng 2%t. Reken*ng la/an (ar* (e2%++**%n*ng 2%t a(ala- reken*ng "tang er&arat. IAS 9@ +enegakan a-/a !r%4**%n ata" !en2a(angan "tang ata (e2%++**%n*ng 2%t akan (*ak"* -an&a !a(a aat (*!en"-* kr*ter*a eaga* er*k"t: #a(a aat !ela!%ran ke"angan !er"a-aan ter"kt* +e+*l*k* ke/a0*an $!reent − %l*gat*%n, a*k e2ara legal +a"!"n er*at k%ntr"kt*' eaga* ak*at (ar* −
−
!er*t*/a &ang lal". Da!at (*!re(*k* akan ter0a(*n&a ar" kel"ar "+er(a&a
ek%n%+*
"nt"k
+en&elea*kan ke/a0*an' (an Da!at (*!re(*k* e2ara +e+a(a* 0"+la- ke/a0*an &ang -ar" (*elea*kan (*/akt" &ang akan (atang.
Dala+ !r%!%al a+an(e+en IAS 9@: #r%4**%n' C%nt*ngent L*a*l*t*e an( C%nt*ngent Aet' IASB $t-e Internat*%nal A22%"nt*ng Stan(ar( B%ar(, +eng""lkan "nt"k +eng-a!" *t*la- #r%4**%n8 (an +enggant*n&a (engan *t*la- ar"8 n%n*nan2*al l*a*l*t*e8. Dala+ US GAA# +aala- (e2%++**%n*ng 2%t t*(ak (*at"r karena !r*n*! &ang (*g"nakan a(ala- C%t -*t%r*' +ek*!"n !a(a (aarn&a 0*ka "n"r (e2%++**%n*ng 2%t (*ak%+%(a* %le- US GAA# !erlak"kan ak"ntan*n&a 2%2%k (engan !r*n*! ke-at*5 -at*an ata" 2%ner4at*4e !r*n2*!le &ang (*g"nakan eaga* a* !enge+angan US GAA#. Na+"n (e+*k*an US GAA# t*(ak +enera!kan !r*n*! -at*5-at* "nt"k +engak"* (e2%++**%n*ng 2%t' (engan ke+"ngk*nan alaan karena %0e2t*4*ta ata" 4al*(*ta et*+a* C%t "l*t "nt"k (*"k"r. C%nt%- *+!le+enta* (e2%++**%n*ng 2%t a(ala- eaga* er*k"t' +*aln&a (ala+ rangka +e+en"-* ketent"an !er**nan !e+er*nta- (ala+ !enga(aan aet teta!' !er"a-aan (*/a0*kan !a(a ak-*r +aa !aka* akt*4a teta! !er"a-aan -ar" +e+%ngkar akt*4a teta!' +e+er*-kan l%ka* !ene+!atan akt*4a teta!' (an +enge+al*kan tana- e!ert* kea(aan e+"la. K%n(** e+a2a+ *n* +e+en"-* ketent"an eaga* ke/a0*an +aa ekarang eaga* ak*at !er*t*/a +aa lal" $!enga(aan aet teta!,' &ang ke+"ngk*nan ear akan +engak*atkan ar" kel"ar "+er(a&a (* +aa &ang akan (atang. #engak"an C%t ata !er*t*/a (* +aa &ang akan (atang e+a2a+ *n* +e+erl"kan et*+a* &ang 2"k"! 2er+at' +eng*ngat et*+a* er-""ngan (engan 0angka /akt" &ang 2"k"! !an0ang' &ang angat rentan (engan eraga* ke+"ngk*nan &ang *a +e+!engar"-* kete!atan et*+a*' !al*ng t*(ak *a angat (*!engar"-* %le- e4%l"* ata" a-kan re4%l"* !er"a-an tekn%l%g*' &ang ke+"ngk*nan ear akan +e+!engar"* real*a* (e2%++**%n*ng (an (*+antl*ng 2%t. Unt"k +engata* ker"+*tan et*+a*' IAS 9@ +e+er*kan ara-an tekn* (engan +en&atakan a-/a et*+a* &ang tera*k a(ala- (engan 2ara +eng"k"r (engan te!at (e2%++**%n*ng (an (*+antl*ng 2%t !a(a ak-*r +aa keg"naan aet teta!' ke+"(*an +eng"k"rn&a (engan n*la* ekarang $(*2%"nte( t% !reent 4al"e,' elan0"tn&a !reent 4al"e (ar* ke("a "n"r C%t tere"t (*+a"kkan eaga* ag*an (ar* C%t !er%le-an aet teta!. Mek*!"n tela- (*e(*akan ara-an tekn* e+a2a+ *n*' ke"l*tan (ala+ !rakt*k teta! akan ter0a(*' karena &ang +en0a(* !er%alan "ta+a a(ala- !a(a tekn* !eng"k"ran e2ara te!at !re(*k* !%ten* C%t &ang akan ter0a(* !a(a ak-*r "+"r ek%n%+* aet teta!' "kan !a(a
aga*+ana +eng"k"r n*la* ekarang (ar* ke("a "n"r C%t tere"t. Dar* ka2a +ata US GAA#' +aala- erat e!ert* *n* arangkal* &ang +e+"at US GAA# t*(ak +engat"r tan(ar( tentang "n"r *a&a e+a2a+ *n*. #erl" (*a-a+* a-/a (*+antl*ng 2%t' legal 2%t ata" 2%ntr"2t*4e %l*gat*%n' &ang +er"!akan ag*an (ar* C%t !er%le-an aet teta!' t*(ak (*!erkenankan "nt"k (*!erl"a a+!a* (engan C%t %!era*%nal aet teta! (* /akt" &ang akan (atang' +eng*ngat C%t %!era*%nal (* /akt" &ang akan (atang t*(ak +e+en"-* kr*ter*a eaga* ke/a0*an +aa ekarang $!reent %l*gat*%n,. K%nek"en* (ar* ketent"an ka!*tal*a* (*+antl*ng 2%t +aka (*+antl*ng 2%t -ar" (*eankan ke +a*ng5+a*ng !er*%(e &ang +en*k+at* 0aa aet teta! +elal"* !r%e("r (e!re*a*. #a(a +a*ng5+a*ng !er*%(e (*+antl*ng 2%t -ar" (*e"a*kan (engan !erke+angan *n%r+a* terar" (engan t"0"an "nt"k +en*ngkatkan kete!atan !re(*k* (*+antl*ng 2%t. Kena*kan n*la* 2a(angan $!r%4**%n, (ar* (*+antl*ng 2%t (*la!%rkan eaga* "nga ata" e+a2a+ *a&a !en(anaan. Beera!a 2%nt%- (e2%++**%n*ng 2%t ata" (*+antl*ng 2%t &ang -ar" (*ak"* !a(a aat !er%le-an aet teta!' +*aln&a eaga* er*k"t: C%nt%- 1: Ka" leae !re+*e $lea*ng aet teta!,. M*aln&a (ala+ tranak* lea*ng ter(a!at ke/a0*an ag* leee ata"
!e+el* a-/a !a(a ak-*r "+"r ek%n%+* aet teta! -ar"
+eng%%ngkan l%ka* !ene+!atan aet teta!' ata" -ar" +e+%ngkar (an +e+*n(a-kan aet teta! ke l%ka* la*n. Dala+ -al ter0a(* ka" e+a2a+' 0*ka lea*ng ter+a"k kateg%r* lea*ng !en(anaan $*nan2e leae,' +aka tak*ran *a&a !e+%ngkaran (an !e+*n(a-an aet $(*t+antl*ng (an (e2%++**%n*ng 2%t, -ar" (*ka!*tal*a* ata" (*"k"kan eaga* ag*an (ar* C%t aet teta!' (an (*(e!re*a* ela+a "+"r ek%n%+* aet teta!. Dala+ -al lea*ng ter+a"k eaga* kateg%r* lea*ng %!era*%nal' C%t e+a2a+ *n* -ar" (*!al%rkan eaga* ean (*tangg"-kan $(eerre( 2-arge,. Dala+ US GAA# C%t e+a2a+ *n* t*(ak (*!erlak"kan eaga* C%t aet teta!' karena C%t aet teta! (*"k"r er(aarkan C%t &ang tela- ter0a(* $-*t%r*2al 2%t,' (an t*(ak ter+a"k C%t &ang ke+"ngk*nan akan ter0a(*. C%nt%- 6:
Ke!e+*l*kan aet teta! $%/ne( !re+*e,.
Me*n (ala+ 2%nt%- 1 (*!aang !a(a l%ka*
!ar*k &ang (*+*l*k* !er"a-aan. #a(a ak-*r "+"r ek%n%+* +e*n' !er"a-aan +e+*l*k* %!* "nt"k +e+%ngkar (an +e+*n(a-kan +e*n erta +enangg"ng el"r"- *a&a !e+%ngkaran (an !e+*n(a-an +e*n' ata" +e+*arkan +e*n teta! (*te+!atn&a (an t*(ak (*%!era*kan lag*. *ka !er"a-aan +e+*l*- t*(ak +e+%ngkar (an +e+*n(a-kan +e*n' +aka ak*at &ang (*t*+"lkan a(ala- +en"r"nkan n*la* /a0ar $a*r 4al"e, (ar* l%ka* +e*n' 0*ka !er"a-aan +e+"t"kan "nt"k +en0"al l%ka* +e*n eaga*+ana a(an&a. Teta!* karena t*(ak a(a ke/a0*an legal "nt"k +e+%ngkar (an +e+*n(a-kan aet teta!' (ala+ -al *n* +e*n' +aka C%t !e+%ngkaran tere"t t*(ak (*+a"kkan eaga* ag*an C%t (ar* aet teta!. Se+et*n&a C%t !e+%ngkaran -ar" teta! (*ak"* eaga* C%t aet teta!' agar !erlak"an ak"ntan*n&a k%n*ten (engan ka" n%+%r 1 $at", (* ata. C%nt%- 9: Dengan +engg"nakan ka" &ang a+a e!ert* 2%nt%- 1 (an 6' +*aln&a (ala+ ka" *n* !e+*l*k !er"a-aan +e+er* %!* ke!a(a *-ak ket*ga "nt"k +e+el* !er"a-aan !a(a ak-*r ta-"n ke <' &a*t" ak-*r "+"r ek%n%+* aet teta!. D* (ala+ +ena/arkan %!*' e2ara 4eral !e+*l*k !er"a-aan +engatakan a-/a !er"a-aan akan (ala+ kea(aan er*-' el"r"+e*n erta !erlengka!an kant%r akan (**ngk*rkan (ar* l%ka* !ar*k. #e+*l*k !er"a-aan er-ara! a-/a !e+el* %!* +en0a(* tertar*k karena *a&a !e+%ngkaran aet teta! $(ala+ -al *n* +e*n, (*tangg"ng %le- !en0"al' &a*t" (ala+ ent"k 0an0* "nt"k +e+er*-kan !ar*k (ar* +e*n5+e*n la+a. Dala+ ka" e+a2a+ *n*' +ek*!"n tat" legaln&a ke+"ngk*nan +a*- (a!at (*!ertan&akan' teta!* e2ara 0an0* e+a2a+ *n* tela- +e+"n2"lkan ke/a0*an k%ntr"kt* $2%ntr"2t*4e %l*gat*%n, (an -ar" (*ak"* eaga* (e2%++**%n*ng 2%t. C%nt%- : #T F ergerak (ala+ !r%("k* a-an5a-an k*+*a. #er"a-aan +e+aang tank a/a- tana"nt"k +en&*+!an eraga* 0en* a-an k*+*a. Tank (*!aang !a(a aat !er"a-aan +e+el* a*l*ta !ar*k t"0"- ta-"n &ang lal". #a(a "lan 3er"ar* 6 !e+er*nta- +engel"arkan !erat"ran &ang +eng-ar"kan !er"a-aan "nt"k +e+%ngkar tank e+a2a+ *n* !a(a aat tank "(a- t*(ak (*g"nakan lag*. Dala+ ka" e+a2a+ *n* +aka +"la* e0ak (*kel"arkan !erat"ran !e+er*nta- !er"a-aan -ar" +engak"* (e2%+**%n*ng %l*gat*%n.
M*aln&a (ala+ ka" #T F *n*' (ala+ keg*atan %!era*%naln&a !er"a-aan 0"ga +engg"nakan 2a*ran k*+*a "nt"k +e+er*-kan !eralatan !ar*k &ang (*+*l*k*n&a' &ang (*te+!atkan
(ala+
!ena+!"ngan
&ang
k-"" (*ran2ang
"nt"k
t"0"an
tere"t.
#ena+!"ngan (an tana- ek*tarn&a &ang e+"an&a a(ala- +*l*k #T F' terk%nta+*na* %le !e+er*- era-an k*+*a tere"t. #a(a tanggal 1 3er"ar* 6 !e+er*nta- +ener*tkan !erat"ran &ang er** ke-ar"an "nt"k +e+er*-kan (an +e+"ang l*+a- !r%("k* &ang +e+a-a&akan !a(a ak-*r !engg"naan a*l*ta !ena+!"ngan *a a-an k*+*a. Ata erlak"n&a !erat"ran !e+er*nta- tere"t' erak*at t*+"ln&a ke-ar"an "nt"k +engak"* (engan egera *a&a !e+er*-an (an !e+"angan l*+a- *n("tr* $(e2%++**%n*ng 2%t an( %l*gat*%n, &ang er-""ngan (engan k%nta+*na* &ang tela- ter0a(*. Tentang ke+"ngk*nan ter0a(*n&a !er"a-an tak*ran (e2%++**%n*ng 2%t (an (*+antl*ng 2%t'
I3RIC n%+%r 1 +eng*nter!reta*kan a-/a !en&e"a*an -an&a
(*!erl"kan "nt"k *a "+"r aet teta!' ata" erlak" e2ara !r%!ekt*' (an t*(ak erlak" e2ara retr%!ekt*. In*la- ala- at" !ere(aan antara US GAA# (an I3RS' karena US GAA# era* C%t -*t%r*' +aka (*+antl*ng (an (e2%++**%n*ng 2%t t*(ak (*ak"*. Utang er&arat &ang ela+a *n* (*ak%+%(a* %le- US GAA# a(ala- "kan "nt"k k% ntek e+a2a+ *n*' +*aln&a -"tang -a(*a-' "tang garan*' ata" "tang karena a(an&a t"nt"tan -"k"+ *-ak ket*ga' &ang 0"+la- n%+*naln&a relat* le*- +"(a- !eng"k"rann&a. Ha+atan &ang akan (*-a(a!* !a(a aat I3RS (*tera!kan a(ala- !a(a !enak*ran ata" !eng"k"ran (*+antl*ng 2%t (an tak*ran C%t la*n &ang akan t*+"l !a(a aat aet teta! (*-ent*kan !e+anaatann&a. Na+"n (e+*k*an I3RIC n%+%r 1' tela- +e+er*kan %l"* &ang te!at "nt"k +engata* -a+atan *n*.
B+ 0o)t A)et yan' $i#an'un Sen*iri K%ne! !eng"k"ran C%t ata aet teta! &ang (*ang"n en(*r* a(ala- a+a (engan aet teta! &ang (*!er%le- (engan +e+el* (ala+ ent"k 0a(*' &a*t" a-/a el"r"C%t &ang (*!erl"kan "nt"k +en&elea*kan !e+ang"nan aet (*!erlak"kan eaga* C%t aet teta!' !er+aala-an -an&a akan ter0a(* !a(a aat C%t aet tern&ata +ela+!a"* re2%4erale a+%"nt' kele*-an C%t -ar" (*!erlak"kan eaga* *a&a !a(a !er*%(e
ter0a(*n&a C%t. "+la- an%r+al (ar* *a a-an' tenaga' (an "+er(a&a &ang la*n t*(ak %le- (*!erlak"kan eaga* C%t aet teta!. Aet teta! &ang (*ang"n en(*r* 0"ga +en2ak"! *a&a !en(anaan ela+a !r%e !e+ang"nan erlang"ng. Ketent"an ka!*tal*a* *a&a !en(anaan (*at"r (ala+ IAS 69. K%ntr%4er* +"n2"l "nt"k !erlak"an ak"ntan* ata %4er-ea( C%t teta!. Ter(a!at ("a alternat* !erlak"an ak"ntan* ata %4er-ea( C%t teta!: D*eankan ke C%t aet er(aarkan 0"+la- /a0arn&a ata" (*eankan e2ara rata5rata' +*aln&a +engg"nakan a* &ang a+a (engan !e+eanan "nt"k !ere(*aan &ang (*!r%("k* en(*r*' ata" D*eankan ke C%t aet teta! -an&a eear kena*kan *>e( %4er-ea( 2%t &ang (a!at (**(ent**ka*. Ketent"an (ala+ IAS 69 tere"t t*(ak ere(a (engan ketent"an &ang erlak" (ala+ US GAA#. Ket*ka I3RS el"+ +engat"r +aala- *n*' !rakt** ak"ntan* (*an0"rkan "nt"k +e+!ert*+angkan !e(%+an &ang (*kel"arkan %le- US GAA#. Dala+ +%n%gra r*et ak"ntan* AIC#A' aran tere"t (*n&atakan eaga* er*k"t: 888*n t-e aen2e % 2%+!ell*ng e4*(en2e t% t-e 2%ntrar&' %4er-ea( 2%t 2%n*(ere( t% -a4e 8 (*2ern*le "t"re ene*t8 %r t-e !"r!%e % (eter+*n*ng t-e 2%t % *n4ent%r& -%"l( e !re"+e( t% -a4e 8(*2ern*le "t"re ene*t8 %r t-e !"r!%e % (eter+*n*ng t-e 2%t % a el52%ntr"2te( (e!re2*ale aet888 Dala+ -al aet teta! (*!er%le- (engan 2ara (*ang"n en(*r*' a+!a* (engan aat *n* el"+ a(a !ere(aan k%ne! (an tan(ar antara US GAA# (an I3RS.
0+ 0o)t ata) Pertu(aran A)et Tetap Aet teta! ke+"ngk*nan (*!er%le- +elal"* !ert"karan antar aet teta!. US GAA# +engat"r a-/a !ert"karan -ar" (*e(akan eaga* er*k"t: •
#ert"karan tere"t antar aet e0en* ata" t*(ak e0en*' kr*ter*a e0en* ata" t*(ak e0en* a(ala- !a(a "ng* (ar* aet teta!' 0*ka "ng*n&a a+a +aka akan
•
(**+!"lkan eaga* aet teta! e0en*. *ka !ert"karan (*lak"kan antara aet teta! e0en*' +aka t*(ak %le- (*ak"* a(an&a laa !ert"karan aet teta!' ke2"al* (ala+ !ert"karan tere"t (*ter*+a e0"+la- ka' +aka laa (*ak"* !r%!%r*%nal (engan ka &ang (*ter*+a.
I3RS +eneta!kan tan(ar &ang k"rang le*- e0alan (engan &ang (*at"r (ala+ US GAA#' !ere(aan&a a(ala- !a(a ketent"an e0en* (an t*(ak e0en*. I3RS +engg"nakan *t*la- 8"tan* ek%n%+*8' (ala+ art* a-/a !ert"karan tere"t +engan("ng "tan* ek%n%+* ata" t*(ak. Uk"ran "tan* ek%n%+* a(ala- !a(a !engar"-n&a ter-a(a! ar" ka (* /akt" &ang akan (atang' 0*ka ar" ka (* /akt" &ang akan (atang (*!re(*k* t*(ak ter!engar"- %le- !ert"karan' +aka !ert"karan akan (*angga! eaga* t*(ak +e+*l*k* "tan* ek%n%+*' ata" (*angga! eaga* !ert"karan aet teta! e0en*' +ek*!"n !a(a (aarn&a aet teta! tere"t +e+*l*k* "ng* (an keg"naan &ang ere(a.
$+ 0o)t Setela/ epemili(an C%t &ang ter0a(* etela- ke!e+*l*kan aet teta!' e!ert* !era*kan' !e+el*-araan' ata" !era*kan $etter+ent,. #erlak"kan ak"ntan* ata C%t etela- !e+*l*kan (*tent"kan %le- karakter*t*k (ar* C%t tere"t. C%t etela- !e+*l*kan (a!at (*ka!*tal*a* e!an0ang C%t tere"t (*!re(*k* akan +e+er*kan +anaat ek%n%+* (* /akt" &ang akan (atang +ela+!a" !re(*k* +anaat ek%n%+* e+"la' +*aln&a "+"r ek%n%+*n&a erta+a-' ka!a*ta !r%("k*n&a erta+a-' ata" k"al*ta %"t!"tn&a +en*ngkat. Seaga*+ana -aln&a (ala+ C%t aet &ang (*"at en(*r*' 0*ka C%t !enggant*an +ela+!a"* ataan C%t &ang tela- (*teta!kan' +aka kele*-an C%t -ar" (*eankan eaga* *a&a !a(a !er*%(e &ang er0alan' (an !a(a aat !era*kan aet +en&angk"t !enggant*an eag*an (ar* aet' ag*an aet &ang (*gant* -ar" (*!erlak"kan eaga* !eng-ent*an aet.
Unt"k k%+!%nen aet teta! &ang -ar" (*gant* e2ara !er*%(*2' karena "*a ek%n%+*n&a le*- 2e!at (*an(*ng aet teta! "ta+ann&a' +aka k%+!%nen tere"t -ar" (*(e!re*a* teren(*r* e"a* (engan "+"r ek%n%+* ag*an (ar* aet teta! tere"t' e-*ngga ket*ka k%+!%nen tere"t (*gant* ata" (*ren%4a* t%tal' k%+!%nen tere"t (*-ara!kan "(a-a* (*(e!re*a* e2ara !en"-. *ka tern&ata +a*- ter*a C%t k%+!%nen aet teta! &ang el"+ (*(e!re*a* !en"- (an k%+!%nen aet teta! &ang ar" tela- (*"k"kan eaga* k%+!%nen aet teta!' +aka *a C%t aet teta! tere"t -ar" (*-a!" (ar* reken*ng k%+!%nen aet teta!.
#r*n*! "+"+ &ang (a!at (*g"naka- a(ala- 0*ka !engel"aran C%t etela !e+*l*kan -an&a (*t"0"kan "nt"k +e+"at aet teta! (a!at er"ng* e"a* (engan !re(*k* ka!a*ta !r%("k* !a(a aat aet teta! (*!er%le-' ata" "nt"k +enge+al*kan ka!a*ta aet teta! ke ka!a*ta e+"la' !engel"aran C%t etela- !e+*l*kan tere"t t*(ak %le(*ka!*tal*a*. #enge2"al*an (a!at (*er*kan !a(a aat aet teta! (*!er%le- (ala+ k%n(** +e+erl"kan !engel"ran tertent" "nt"k +e+"at aet teta! tere"t (ala+ k%n(** (a!at (*%!era*kan eaga*+ana &ang (*-ara!kan. Dala+ k%n(** e+a2a+ *n*' C%t C%t &ang (ala+ k%n(** n%r+al +a"k (ala+ kateg%r* *a&a !e+el*-aran (an t*(ak (*ka!*tal*a*' (a!at (*!erlak"kan eaga* C%t &ang (*ka!*tal*a*. Setela- ret%ra* aet teta! elea*' elan0"tn&a !engel"aran *a&a !e+el*-araan -ar" (*!erlak"kan eaga* *a&a !er*%(e. C%t &ang erka*tan (engan ke-ar"an *n!ek*' +*aln&a (ala+ ka" *n!ek* !ea/at terang' C%t e+a2a+ *n* (a!at (*ka!*tal*a* (an (*(e!re*a* e"a* (engan !er*%(e erlak"n&a *n!ek* tekn*. *ka (*ke+"(*an -ar* (*!erl"kan *n!ek* "lang karena ka" tertent"' +aka C%t *n!ek* &ang el"+ (*(e!re*a* -ar" (*kel"arkan (ar* reken*ng (an (*gant* (engan C%t *n!ek* &ang ar". Unt"k +e+"(a-kan tekn* !e+"k"an' C%t *n!ek* (a!at (*!erlak"kan eaga* k%+!%nen ter!*a- (ar* aet teta! "ta+a. Se2ara "+"+ tan(ar ak"ntan* "nt"k !engel"aran etela- !e+*l*kan' t*(ak a(a !ere(aan antara tan(ar( 4er* US GAA# (engan 4er* I3RS. Ketent"an tentang ka!*tal*a* !engel"aran' &ang (ala+ US GAA# (*kla**ka* ke (ala+ 2a!*tal e>!en(*t"re (an re4en"e e>!en(*t"re' (ala+ I3RS 0"ga erlak" ketent"an &ang a+a.
E+ $epre)ia)i T*(ak a(a !ere(aan antara US GAA# (an I3RS tentang !eran !ent*ng !r*n*! !enan(*ngan
$+at2-*ng !r*n2*!le,. Se"a* (engan
k%n4en* (aar tentang !r*n*!
!enan(*ngan' C%t aet teta! -ar" (*al%ka*kan ke +a*ng5+a*ng !er*%(e &ang +en*k+at* 0aa aet teta! +elal"* (e!re*a*. #e+*l*-an +et%(e (e!re*a* -ar" (*e"a*kan (engan karakter*t*k aet teta! &ang (*(e!re*a*' (engan t"0"an agar +eng-a*lkan al%ka* C%t aet teta! e2ara *te+at* (an ra*%nal ela+a "+"r ek%n%+* aet teta!. #enent"an "+"r ek%n%+* aet teta! -ar" +e+!ert*+angkan e0"+la- a2t%r' +*aln&a akt%r !er"a-an tekn%l%g*' ke"angan n%r+al' !engg"naan e2ara **k' erta
ke+a+!"an "nt"k +engg"nakan aet teta!' a*k e2ara legal +a"!"n er(aarkan !ert*+angan5!ert*+angan keterataan &ang la*nn&a.
IAS 1; +en&atakan a-/a'
+ek*!"n e2ara n%r+al tana- +e+*l*k* "+"r ek%n%+* tak terata e-*ngga C%t tanat*(ak (*(e!re*a*' teta!* !a(a aat (* (ala+ C%t tana- (*+a"kkan "n"r C%t !enataan ke+al* ata" C%t ret%ra* tana- !a(a ak-*r +aa !engg"naann&a' +aka C%t !enataan ke+al* ata" C%t ret%ra* tana- -ar" (*(e!re*a* e"a* (engan "+"r ek%n%+*n&a. Dala+ *(ang *n("tr* tertent"' tana- ke+"ngk*nan +e+*l*k* "+"r ek%n%+* &ang terata' +*aln&a ter0a(*n&a !en"r"nan ke""ran tana- ata" karena !e**k &ang la*nn&a' (ala+ ka" e+a2a+ *n* C%t tana- -ar" (*(e!re*a* e"a* (engan "+"r ek%n%+*n&a. IAS 1;' re4** 69' +engan0"rkan !engg"naan !en(ekatan k%+!%nen (ala+ (e!re*a* aet teta!. Dala+ !en(ekatan *n* +a*ng5+a*ng k%+!%nen aet teta! &ang +e+*l*k* "+"r ek%n%+* ere(a ata" +e+*l*k* !%la !e+anaatan ere(a' (*(e!re*a* e2ara ter!*a- (engan +et%(e &ang ee(a. #en(ekatan *n* (*t"0"kan "nt"k ke!erl"an kete!atan !erlak"an ak"ntan* ata !engel"aran5!engel"aran (* /akt" &ang akan (atang &ang erka*tan (engan k%+!%nen aet teta! &ang erangk"tan. Selan0"tn&a IAS 1; +en&atakan a-/a +et%(e (e!re*a* -ar" +erelek*kan !%la -ara!an +anaat ek%n%+* aet teta! (* /akt" &ang akan (atang' e-*ngga kete!atan +et%(e (e!re*a* -ar" (*ka0* "lang !al*ng t*(ak at" ta-"n ekal* "nt"k (*e"a*kan (engan ke+"ngk*nan !er"a-an !%la +anaat ek%n%+* aet teta!. Ber(aarkan !a!aran (* ata' (a!at (**+!"lkan a-/a I3RS +engat"r e2ara le*- r*n2* tentang ketent"an (e!re*a* aet teta!' terle*- lag* 0*ka ketent"an (e!re*a* *n* (*-""ngkan (engan (e!re*a* "nt"k (*+antl*ng (an (e2%++**%n*ng 2%t. Dala+ -al ter(a!at *t"a* k-"" e!ert* (ala+ ka" (e!re*a* tana- tere"t (* ata' !a(a (aarn&a (* a/a- US GAA# !rakt*k e+a2a+ *t" teta! (*+"ngk*nkan +elal"* /a(a- &ang (*e"t (engan !rakt*k *n("tr*' art*n&a !rakt*k5!rakt*k ak"ntan* tertent" teta! (*+"ngk*nkan "nt"k (*tera!kan e!an0ang !rakt*k tere"t tela- erter*+a "+"+ (ala+ *(ang *n("tr* &ang erangk"tan' erta e"a* (engan rerangka k%ne!t"al ak"ntan* ke"angan.
8+ Nilai Re)i*u IAS 1; +en&atakan a-/a n*la* re*(" er*ng t*(ak +ater*al (an (ala+ !rakt*k er*ng (*aa*kan' na+"n (e+*k*an "nt"k aet tertent" angat (*+"ngk*nkan a-/a n*la* re*(" 2"k"! +ater*al' ter"ta+a !a(a aat !er"a-aan +eng-ent*kan aet le*- a/al (ar*
"+"r ek%n%+*n&a' +*aln&a n*la* re*(" aet teta! "nt"k *n* !er-%telan' &ang karena t"nt"tan k"al*a !ela&anan' aet teta! 2en(er"ng (*!el*-ara (engan tan(ar t*ngg*' a-kan "nt"k aet teta! tertent" *a 0a(* n*la* re*("n&a le*- t*ngg* (ar* C%t !er%le-ann&a. Dala+ !er!ekt* C%t -*t%r*' n*la* re*(" (*(e*n**kan eaga* n*la* &ang (*-ara!kan (ar* aet teta! !a(a ak-*r +aa keg"naan aet teta!' er(aar n*la* +ata "ang ekarang. Na+"n (e+*k*an n*la* re*(" -ar" (*"k"r er(aarkan n*la* er*- (* l"ar *a&a !eng-ent*an aet teta!. Dala+ ka" tertent"' (*+"ngk*nkan aet teta! +e+*l*k* n*la* re*(" negat*' eaga* 2%nt%- a(ala- n*la* re*(" aet teta! !a(a aat "at" ent*ta -ar" +engel"arkan *a&a "nt"k !eng-ent*an aet teta! (ala+ 0"+la- &ang 2"k"! ear' ata" !a(a aat "at" !er"a-aan -ar" +enge+al*kan !r%!ert& e!ert* kea(aan eel"+ "at" aet (*te+!atkan' +*aln&a "nt"k ka" tana- !erta+angan &ang +en0a(* %0ek "n(ang5"n(ang !erl*n("ngan l*ngk"ngan. Dala+ ka" e+a2a+ *n* t%tal ean (e!re*a* ke+"ngk*nan akan +ela+!a"* C%t !er%le-an aet teta!' e-*ngga !a(a ak-*r "+"r ek%n%+* aet teta!' tak*ran "tang ata !eng-ent*an aet akan a+a (engan 0"+la- n*la* re*(" negat*. Se-""ngan (engan !%ten* ka" e+a2a+ *n*' n*la* re*(" akan +en0a(* %0ek !engka0*an "lang !al*ng t*(ak at" ta-"n ekal*.
*ka !eng"k"ran aet teta! +engg"nakan +et%(e re4al"a*' n*la* re*(" -ar" (*"k"r "lang !a(a et*a! tanggal re4al"a* aet teta!. #eng"k"ran n*la* re*(" (*lak"kan (engan +engg"nakan (ata n*la* real*a* aet e0en*' (an "+"r ek%n%+* aet teta! !a(a aat (*lak"kan re4al"a*. Na+"n (e+*k*an (ala+ !eng"k"ran n*la* re*(" t*(ak !erl" (*lak"kan !eng"k"ran !%ten* *nla* erta t*(ak !erl" (*lak"kan !eng"k"ran n*la* ekarang "nt"k +engak"* a(an&a !er"a-an n*la* /akt" "ang. Se"a* (engan !r*n*! C%t -*t%r* (ala+ ak"ntan* aet teta!' 0*ka (*!re(*k* ter0a(* n*la* re*(" negat*' n*la* re*(" negat* (*eank an ela+a "+"r ek%n%+* aet teta!' (engan 2ara e!ert* *n* !a(a ak-*r "+"r ek%n%+* 0"+la *a&a !eng-ent*an aet teta! tela- -a* (*eankan (an (*ear ke el"r"- !er*%(e ak"ntan* ela+a "+"r ek%n%+* aet teta!.
9+ Umur E(onomi) A)et Tetap
U+"r ek%n%+* aet teta! (*!engar"-* %le- eraga* -al e!ert* ke*0akan !era*kan (an !e+el*-araan aet' !er"a-an tekn%l%g*' (an !er+*ntaan !aar ata arang &ang (*!r%("k* (engan +engg"nakan aet teta! &ang erangk"tan. *ka ket*ka +elak"kan re4*e/ +et%(e (e!re*a* tern&ata (a!at (**(ent**ka* eraga* -al &ang +e+!engar"-* !engg"naan aet teta!' e-*ngga tak*ran "+"r ek%n%+* +en0a(* (* ata ata" (* a/atak*ran eel"+n&a' +aka !er"a-an tak*ran "+"r ek%n%+* (*!erlak"kan eaga* !er"a-an et*+a* ak"ntan*' "kan eaga* k%rek* ata keala-an ak"ntan*. Dengan (e+*k*an' t*(ak !erl" (*lak"kan !ela!%ran "lang ata *a&a (e!re*a* &ang (*eankan !a(a !er*%(e eel"+n&a' !er"a-an (*!er-*t"ngkan e2ara !r%!ekt*' &a*t" (*relek*kan !a(a !er*%(e ter0a(*n&a !er"a-an (an !er*%(e5!er*%(e e"(a-n&a. C%nt%- !erlak"an ak"ntan* ata !er"a-an et*+a* "+"r ek%n%+* aet teta!' +*aln&a "at" aet teta! (engan C%t R!1..'' !rak*raan a/al "+"r ek%n%+* 1 ta-"n' tan!a ant**!a* n*la* re*(". De!re*a* +engg"nakan +et%(e gar* l"r"' e-*ngga (e!re*a* !er ta-"n a(ala- R!1..1 ta-"n R! 1... Setela- ("a ta-"n er0alan' +ana0e+en +ere4** "+"r ek%n%+* aet teta! tere"t +en0a(* ; ta-"n. Dala+ ka" *n* +aka (e!re*a* ta-"n ke 9 a+!a* (engan ta-"n ke ena+ a(ala- er(aarkan *a n*la* "k" aet teta!' tan!a -ar" +ere4** (e!re*a* &ang tela- (*eankan ela+a ("a ta-"n eel"+n&a' e-*ngga (*!re*a* !er ta-"n etela- ta-"n ke ("a a(ala-: 8 > R!.. R!6..'.
%+ Re4alua)i A)et Tetap IAS 1; +en&e(*akan ("a !en(ekatan ak"ntan* "nt"k re4al"a* aet teta! er/"0"(. #erta+a a(ala- ak"ntan* er(aar C%t -*t%r*' (* +ana C%t !er%le-an ata" C%t k%ntr"k* (*g"nakan eaga* (aar !engak"an !er%le-an aet teta!' +en0a(* (aar !er-*t"ngan (e!re*a* ela+a "+"r ek%n%+* aet teta!' (an 0"ga eaga* (aar !eng-a!"an aet teta! (ala+ -al ter0a(* !en"r"nan n*la* aet teta! &ang er*at !er+anen. Dala+ e0"+la- Negara +et%(e *n* +en0a(* at"5at"n&a +et%(e &ang (*!erkenankan' teta!* (ala+ eera!a negara tertent"' ter"ta+a (* negara5negara &ang t*ngkat *nla*n&a t*ngg*' +eng*0*nkan a*k re4al"a* !en"- +a"!"n re4al"a* e2ara terata $ele2te( re4al"at*%n,' (an IAS 1; +e+%le-kan !rakt*k e+a2a+ *n* (engan +e+er* +an(at &ang (*n&atakan (ala+ "at" +%(el &ang (*e"t 8+%(el re4al"a* $re4al"at*%n +%(el,8. Dala+ +%(el
re4al"a*' etela- !engak"an aet' elan0"tn&a ele+en5ele+en aet teta! &ang n*la* /a0arn&a (a!at (*"k"r (engan ter!er2a&a $rel*ale, -ar" (*a0*kan eear n*la* re4al"a*n&a' &a*t" eear n*la* /a0ar aet teta! !a(a tanggal re4al"a* (*k"rang* (engan ak"+"la* (e!re*a* e"(a- re4al"a* (an ak"+"la* r"g* !en"r"nan n*la* etela- re4al"a*. Daar !e+*k*ran !engak"an re4al"a* a(ala- er-""ngan (engan la!%ran !%** ke"angan $nera2a, (an !eng"k"ran k*ner0a !er*%(*k ent*ta &ang (*a0*kan (ala+ la!%ran r"g* laa k%+!re-en*. Se-""ngan (engan !engar"- *nla*' &ang 0*ka (*"k"r e2ara ta-"nan t*(ak +ater*al' teta!* 0*ka (*"k"r ela+a "+"r ek%n%+* aet teta! 0"+la-n&a *a +en0a(* +ater*al' +aka la!%ran !*** ke"angan (a!at +en0a(* k"+!"lan eraga+ C%t &ang t*(ak er+akna 0*ka !r*n*! C%t -*t%r* teta! (*!erta-ankan (an re4al"a* aet teta! t*(ak (*!erkenankan "nt"k (*tera!kan. Le*- 0a"- lag*' 0*ka !e+eanan (e!re*a* ke (ala+ la!%ran r"g* laa (*(aarkan !a(a C%t -*t%r*' +aka k%nek"en*n&a laa akan +en0a(* le*- a0* $%4ertate(,.
Dala+ *t"a* e+a2a+ *n*' ent*ta &ang e2ara n%+*nal ta+!ak
+eng"nt"ngkan' karena k*ner0an&a (*"k"r (engan C%t -*t%r*' *a 0a(* akan +eng-a(a!* !er%alan l*k"*(*ta (an t*(ak +a+!" +elan0"tkan "a-an&a' ata" !al*ng t*(ak akan era(a (ala+ !%** k*ner0a %rgan*a* &ang le*- ren(a- (ar* &ang (*!ere!*kan !e+a2a la!%ran ke"angan' tan!a a(an&a ("k"ngan "tang ar" ata" *n4eta* ar". IAS 6' 3*nan2*al Re!%rt*ng *n H&!er*nlat*%nar& E2%n%+*e' +engat"r +aala- !en&e"a*an (e!re*a* !a(a k%n(** -*!er *nla*. D*a(ar* a-/a !engg"naan +et%(e re4al"a* akan +en0a(* t*(ak te!at (ala+ *t"a* ek%n%+* &ang (ar* /akt" ke /akt" t*(ak +eng-a(a!* *nla* &ang &ang erart*. Dala+ +%(el re4al"a*' rek"en* re4al"a* tergant"ng !a(a !er"a-an n*la* /a0ar (ar* ele+en &ang akan (*re4al"a*' (an k%nek"en*n&a kek*ta n*la* /a0ar aet &ang (*re4al"a* ere(a 2"k"! +ater*al (engan n*la* tera0*n&a $2arr&*ng a+%"nt,' +aka (*!erl"kan re4al"a* "lang. Tela- !"la (*a(ar* a-/a +%(el re4al"a* +e+akan *a&a &ang le*- ear (*an(*ng +%(el C%t -*t%r*' %le- ea *t" -a*l "r4e& (* Inggr* ta-"n 6< &ang (*lak"kan %le- t-e Int*t"te % C-artere( A22%"ntant +en&*+!"lkan a-/a -an&a J (ar* EU C%+!an*e &ang +engg"nakan +%(el re4al"a* "nt"k ang"ngan' teta!* t*(ak +engg"nakan +%(el re4al"a* "nt"k aet teta! &ang la*n' (an -an&a 6J (ar* EU C%+!an*e (engan *n4eta* !a(a !r%!ert& &ang +engg"nakan +et%(e n*la* /a0ar $re4al"a*, "nt"k aet &ang (*+*l*k*n&a.
Ber(aarkan "ra*an (* ata' e2ara k%ne!t"al +%(el re4al"a* +e+ang le*- *(eal (*an(*ng +%(el C%t -*t%r*' na+"n (e+*k*an (ala+ !rakt*k +%(el re4al"a* le*- "l*t "nt"k (*tera!akan erta le*- +e+akan *a&a. #ertan&aan la*n &ang *a +"n2"l a(alatentang kena*kan +anaat *n%r+a* k"angan (engan +%(el re4al"* (*an(*ngkan (engan *a&a "nt"k +eng*+!le+enta*kan +%(el re4al"a*. *ka +anaatn&a 0a"- +ela+!a"* *a&an&a' +aka +%(el re4al"a* akan +en0a(* rele4an "nt"k (*tera!kan. US GAA# t*(ak +engat"r +aala- re4al"a* karena eraga* !ert*+angan tentang k%nek"en* (ar* !enera!an +%(el re4al"a*.
I+ Nilai a;ar Seaga* a* (ar* +et%(e re4al"a*' tan(ar +en(ekr*!*kan n*la* /a0ar &ang (*g"nakan (ala+ et*a! ka" re4al"a*' &a*t" &ang (*(e*n**kan eaga* n*la* aet &ang (a!at (*g"nakan eaga* a* n*la* !ert"karan antara ("a *-ak &ang a+a5a+a +e+a-a+* aet (an erkenan "nt"k +elak"kan !ert"karan. Le*- 0a"- tan(ar +en&aratkan a-/a ekal* "at" ent*ta +engg"nakan +%(el re4al"a*' +ereka -ar" e2ara k%n*ten +elak"kann&a (* /akt" &ang akan (atang' ata" +e+at*kan a-/a t*(ak a(a !ere(aan *gn**kan antara n*la* /a0ar (engan n*la* a0* !a(a aat !ela!%ran la!%ran ke"angn. Dengan kata la*n' 0*ka "at" ent*ta tela- +engg"nakan +et%(e re4al"a*' ent*ta tere"t t*(ak %le- +ela!%rkan n*la* aet &ang t*(ak rele4an (engan n*la* /a0arn&a. *ka +et%(e re4al"a* t*(ak (*0alankan e2ara k%n*ten' (a+!akn&a akan angat ear ter-a(a! *nter!reta* !engg"na la!%ran ke"angan. Se"a* (engan IAS 1;' !eng"k"ran n*la* /a0ar *aan&a (*lak"kan %le- 0aa !en*la* $a!!ra*er, (engan +engg"nakan "kt*5"kt* !aar &ang 4al*(. Na+"n (e+*k*an "nt"k aet teta! &ang t*(ak +e+*l*k* n*la* !aar &ang 0ela' &ang *a! "nt"k ("g"nakan' aet tere"t (a!at (*n*la* er(aarkan (e!re2*ate( re!la2e+ent 2% t. N*la* /a0ar +e+ang (*ak"* eaga* n*la* &ang !al*ng te!at "nt"k (*tera!kan' terle!a (ar* "l*tn&a +elak"kan !eng"k"ran ata n*la* /a0ar aet teta!. #a(a aat *n* *t*lan*la* /a0ar $a*r 4al"e, (*tera!kan (ala+ I3RS tan!a !et"n0"k (eta*l tentang aga*+ana +enera!kann&a. #a(a "lan Me& 6' IASB +e+!"l*ka*kan E>!%"re Drat $ED, tentang a*r 4al"e +ea"re+ent' &ang +enga2" !a(a US GAA#' te!atn&a +enga2" !a(a 3AS 1<@' &ang (*g"nakan %le- IASB eaga* t*t*k a/al !er"+"an n*la* /a0ar $a t-e tart*ng !%*nt %r *t (el*erat*%n, tentang !e(%+an !eng"k"ran n*la* /a0ar. Ber(aarkan ED 6' IASB +en(ekr*!*kan a-/a !eng"k"ran n*la* /a0ar (a!at (*ag* ke (ala+ 9 $t*ga,
!er*ngkat eaga* er*k"t' !er*ngkat I a(ala- (*(aarkan !a(a -arga tan(ar $)"%te( !r*2e, !a(a !aar akt* "nt"k aet ata" "tang &ang (*n*la*' !er*ngkat II a(ala- (*(aarkan !a(a -a*l %er4a* lang"ng ata" t*(ak lang"ng ata -arga (* !aar akt* "nt"k aet (an "tang &ang e0en*' (an !er*ngkat III a(ala- er(aarkan (ata &ang t*(ak (*%er4a*' teta!* +a+!" +erekel*kan a"+* a-/a !ara !art**!an !aar akan +engg"nakann&a eaga* (aar !eng"k"ran -arga (an "tang' ter+a"k a"+* tentang r**k%.
BAB I< ESIPUAN Se2ara k%ne!t"al I3RS +ena/arkan tan(ar( ak"ntan* &ang le*- *(eal "nt"k (*tera!kan' terle!a (ar* eraga* -a+atan &ang (*!at*kan akan (*-a(a!* !a(a aat tan(ar( tere"t (*tera!kan. Dala+ -al tan(ar( ak"ntan* "nt"k aet teta!' ter(a!at e0"+lakea+aan (an 0"ga e0"+la- !ere(aan. Hal5-al &ang ere(a (ala+ I3RS !a(a (aarn&a "(a- la+a +en0a(* /a2ana (ala+ !er"+"an US GAA#' (an t*(ak (*+a"kkann&a /a2ana tan(ar ak"ntan* ke (ala+ US GAA# a(ala- karena akt%r !ert*+angan *a&a' +anaat' (an r**k%. Dengan (e+*k*an' 0*ka !a(a ak-*rn&a /a2ana tan(ar ak"ntan* &ang t*(ak (*+a"kkan ke (ala+ US GAA# ekarang 0"tr" (*+a"kkan ke (ala+ I3RS' +aka !engg"na tan(ar -ar" tera+!*l (*(ala+ +enera!kann&a e-*ngga t"0"an *(eal (ar* I3RS enar5enar *a (*2a!a*. Aet teta! tela- (*at"r !a(a #SAK 1; ata" (ala+ IAS 1;' terka*t (engan !ere(aan (an !era+aan e2ara r*ngka (a!at (*l*-at (*a/a- *n* : a. #engak"an. Men"r"t GAA# : Akt*4a teta! (*ak"* eear *a&a !er%le-an' e(angkan IAS1;: a+a.
. Re4al"a*. Men"r"t GAA# : U+"+n&a' aet teta! t*(ak (a!at (*n*la* ke+al* ke a*r 4al"e ke2"al* 0*ka !en*la*an ke+al* (*lak"kan er(aarkan !erat"ran !e+er*nta-. e(angkan IAS 1;: Akt*4a teta! (a!at (*n*la* ke+al* "nt"k a*r 4al"e 0*ka e+"a *te+ (*kela &ang a+a (*n*la* ke+al* !a(a /akt" &ang a+a (an re4al"a* (**+!an "!5t%5(ate 2. D*!%al. Men"r"t GAA# : Ke"nt"ngan ata" ker"g*an &ang t*+"l (ar* !eng-ent*an ata" !ele!aan "at" akt*4a teta! (*ak"* eaga* ke"nt"ngan ata" ker"g*an (ala+ la!%ran laa r"g*. e(angkan IAS1; : Sa+a
(. #enent"an C%t. Men"r"t GAA# : B*a&a !er%le-an +en2ak"! e+"a !engel"aran' ter+a"k a(+*n*tra* (an !engel"aran %4er-ea( "+"+' lang"ng "nt"k +e+a/a aet ke k%n(** ker0a ag* !er"a-aan (*+ak"(kan (*g"nakan. Hal5-al &ang !erl" +en(a!atkan !er-at*an (an (*ka0* "lang e2ara le*- k%+!re-en* (ala+ ka*tann&a (engan tan(ar( ak"ntan* "nt"k aet teta! a(ala- eaga* er*k"t: 1. Maala- aat !engak"an aet teta!' t*(ak ter(a!at !ere(aan antara US GAA# (an I3RS. 6. Maala- !eng"k"ran C%t !er%le-an aet teta!' ter(a!at !ere(aan antara US GAA# (engan I3RS' ter"ta+a (engan !erl"n&a (*+a"kkan "n"r (*+antl*ng 2%t (an (e2%++**%n*ng 2%t. 9. Maala- !eng"k"ran C%t (e!re*a* aet teta!' ter(a!at !ere(aan antara US GAA# (engan I3RS' &a*t" (engan (*+a"kkann&a (*+antl*ng 2%t' (e2%++**%n*ng 2%t' !eng"k"ran n*la* re*("' (an re4al"a* aet teta!. . Maala- !en&a0*an C%t aet teta! (* (ala+ la!%ran !%** ke"angan' ter(a!at !ere(aan antara US GAA# (an I3RS' &a*t" er(aarkan C%t -*t%r* "nt"k US GAA# (an er(aarkan a*r 4al"e "nt"k I3RS. Dengan +e+a-a+* !ere(aan !%k%k antara US GAA# (an I3RS' erta +e+a-a+* !e+*k*ran &ang +elatarelakang* +a*ng5+a*ng tan(ar(' akan +en0a(* le*- +"(a- (* (ala+ +e+etakan !er+aala- ta(ar( ak"ntan* "nt"k aet teta! erta (* (ala+ +enera!kann&a (* (ala+ ("n*a !rakt*k. #e+an(*ngan antara US GAA# (an I3RS
+e+egang !eran !ent*ng (ala+ !r%e !e+a-a+an +eng*ngat US GAA# a(ala- tan(ar ak"ntan* &ang "(a- (*kenal (an (*tera!kan e2ara l"a ela+a !"l"-an ta-"n.
$A8TAR PUSTAA
Era*+ 3er(*nan G*r*. Akuntansi Keuangan Menengah 1 perspektif IFRS. Y%g&akarta: U## STIM YK#N' 616 Harnant%. Akuntansi Keuangan Menengah. Y%g&akarta: Bag*an #ener*tan 3ak"lta Ek%n%+* Un*4er*ta Ga(0a- Ma(a' 66. Ikatan Ak"ntan* In(%ne*a. Standar Akuntansi Keuangan. akarta: Sale+a E+!at' 66. S%e+ar%. Akuntansi suatu Pengantar Buku 2 disi Kelima. akarta: Sale+a E+!at' 6< ""!' Al. Har&%n%.19. Daar5Daar Ak"ntan* 6. E(** . Y%g&akarta: Bag*an #ener*tan STIE5YK#N. Hen(r*ken' S. El(%n.'(an N"gr%-% . Te%r* Ak"ntan*. E(** . akarta: Erlangga. T"anak%tta' M. T-e%(%r". Te%r* Ak"ntan* 6. akarta: 3ak"lta Ek%n%+* Un*4er*ta In(%ne*a.
