LATIHAN SOAL SOAL PSAK 14 (REVISI 2007) TENTANG ASET TETAP
1.
Kapan Kapan biaya suatu item aset aset tetap tetap (biaya (biaya peroleha perolehan n aset tetap) tetap) diakui diakui ( recognized ) sebagasi aset berdasarkan IAS 16 / PSAK 16?
2.
Bagaimana Bagaimana IAS 16 / PSAK 16 mengatu mengaturr masalah masalah Biaya Biaya Perolehan Perolehan Awal Awal (initial cost ) ?
3.
Bagaimana Bagaimana IAS 16 / PSAK 16 mengatu mengaturr perlakuan perlakuan biaya biaya biaya setelah setelah peroleh perolehan an awal awal ( subsequent costs) ?
4.
Berdasarka Berdasarkan n IAS 16 / PSAK PSAK 16, 16, elemen elemen biaya biaya aset tetap mencakup mencakup apa apa saja? saja?
5.
Bagaim Bagaimana ana penguk pengukura uran n biaya biaya perole perolehan han ( measurement of cost ) berdasarkan IAS 16 / PSAK 16?
6.
Bagaim Bagaimana ana peng penguku ukuran ran setel setelah ah penga pengakua kuan n awal awal ( measurement after recognition ) aset tetap berdasarkan IAS 16 / PSAK 16?
7.
Bagaimana Bagaimana IAS 16 16 / PSAK 16 mengat mengatur ur masala masalah h penyusut penyusutan an (depreciation) aset tetap?
8.
Bagaim Bagaimana ana IAS IAS 16 / PSAK PSAK 16 mengatur mengatur masala masalah h jumlah jumlah yang dapat dapat disusu disusutka tkan n ( depreciable amount ) dan periode penyusutan (depreciation period )? )?
9.
Bagaimana Bagaimana IAS 16 / PSAK 16 mengatu mengaturr masalah masalah penuruna penurunan n nilai nilai ( impairment ) aset tetap?
10. Bagaimana Bagaimana IAS 16 / PSAK 16 mengatur mengatur metode penyusu penyusutan tan aset tetap? tetap? 11. Bagaimana IAS 16 / PSAK 16 mengatur masalah masalah kompensasi kompensasi untuk penurunan penurunan nilai (compensation for impairment ) ? 12. Bagaimana Bagaimana IAS 16 / PSAK 16 mengatur mengatur masalah masalah penghentian penghentian pengakua pengakuan n ( derecognition) ? 13. Bagaimana IAS 16 / PSAK 16 mengatur tentang tentang pengungkapan aset tetap di laporan keuangan? keuangan? 14. PT JS introduced a new production line. The Expenditure incurred for this new new line include the following : a. $50.000 $50.000 for the employe employeee costs costs in fixing fixing the interior interior of ht ht factory factory to suit suit the productio production n line; b. $100,000 in preparing the factory site; c. $5,000 $5,000,00 ,000 0 in purch purchas asing ing the the machi machines nes for for the the line; line; d. $60 $60,00 ,000 0 in arra arrangi nging ng the the initi initial al deli deliver very; y; e. The instal installation lation and assembly assembly costs of the the machine machiness of $55,000; $55,000; f. Cost Costss of init initia iall test testin ing g of $40 $40,0 ,000 00;; g. Professiona Professionall fees in assessi assessing ng the function function and installatio installation n of $20,000; $20,000; h. Cos Costs ts of the the grand grand open opening ing of of the new new line line of $30, $30,000 000;x ;x i. Costs of introducing introducing a new produc productt manufactur manufactured ed by this this new produ production ction line line of $950,0 $950,000; 00; andx andx j. Administration and other general overhead costs costs in studying and following up the installation installation of $25,000.x Discuss and determine the cost of the new production line. 15. At year end, a class of motor vehicles vehicles with a cost of $100,000 $100,000 and accumulated accumulated depreciati depreciation on of $40,000 $40,000 has been revalued. In consequence, the revalued amount of that class of motor vehicle is $90,000. Show the revaluation effect and how the cost and accumulated depreciation will be affected. 16. In 2005, an entity buys a machine machine at $1,000 and adopts the revaluation revaluation model for subsequent subsequent measuremen measurement. t. At year end of 2005, the fair value of the machine rises to $1,500. At year end of 2006, its fair value falls to $800. Ignoring the depreciation, prepare journal for each situation above!
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