Slide Kuliah Akt Internsional

7/23/2019 Slide Kuliah Akt Internsional

http://slidepdf.com/reader/full/slide-kuliah-akt-internsional 1/65

Suharto, SE, M.AK

Universitas Borobudur

1SUHARTO UNIV.BOROBUDUR



AKUNTANSI

INTERNASIONAL

PEMBAHASAN AKUNTANSI INTERNASIONAL MELIPUTI AITU !

". #IMENSI INTERNASIONAL AKUNTANSI

$. BISNIS INTERNASIONAL #AN STRATE%I MULTINASIONAL

&. SISTEM AKUNTANSI #ALAM LIN%KUN%AN %LOBAL

'. PERKEMBAN%AN AKUNTANSI INTERNASIONAL(. PERBAN#IN%AN PRAKTEK #AN SISTEM AKUNTANSI

). TEKANAN TERHA#AP PEN%UN%KAPAN #AN HARMO*NISASI

AKUNTANSI INTERNASIONAL

+. PERSPEKTI MANA-EMEN TERHA#AP PEN%UN%KAP*AN

INORMASI #AN RE%ULASI

. KOMBINASI #AN KONSOLI#ASI BISNIS INTERNASI*ONAL

/. AKUNTANSI INTERNASIONAL UNTUK %OO#0ILL #AN AKTI1A

TI#AK BER0U-U#





10. PELAPORAN SEGMENTAL

11. AKUNTANSI PERUBAHAN HARGA DAN INFLASI INTER-NASIONAL

12. AKUNTANSI UNTUK TRANSAKSI DERIVATIF DAN MATA UANG ASING

13. TRANSLASI LAPORAN KEUANGAN MATA UANG ASING

14. EVALUASI KINERJA DAN PENGANGGARAN

15. PERPAJAKAN INTERNASIONAL

16. AUDIT EKSTERNAL OPERASI LUAR NEGERI

17. AKUNTANSI ABAD 21 : BEBERAPA ISU GLOBAL

SUMBER : AKUNTANSI INTERNASIONAL - EKO SUARDI! D"# M.S$

P%&%"'() : BPFE - *+,/")




INTERNASIONALDisusun oleh : - Heti Triasati! S.".! A#t

- Arie$ %asisto! S.".! A#t - &ah$u' Sholihin! S.".! &.A((.! A#t.

DA)TAR ISI

BAB 1. *"NDAHU+UAN

A. K%&0 M%0%"( A/&)&#( I&)%"&#(+&

B. D%(&(#( A/&)&#( I&)%"&#(+&

. E" E/+&+( G+'D. A#&-A#& P%"#& &)/ G+ I&)%"&#(+&

E. B%"',( B%&)/ K%)%"(')& I&)%"&#(+&

F. P/) P%"8,&,& 8& K9#& A#( P#((/

G. P%"#& U) A/&)&#( I&)%"&#(+&

SUHARTO UNIV.BOROBUDUR ,



INTERNASIONALBAB 2. STANDAR AUNTANSI DI B"B"RA*A N"ARA

A. S'%" #'%" P%"'%8& S)&8" A/&)&#(

B. S)&8" P%0+"& 8( B%'%"0 N%,"

BAB 3. *"NUNA*AN *"+A*ORAN "UANAN

A. P%"/%'&,& 8 P"+#%# P%&,&,/0&

B. P%&,/"& 8& P%&,&,/0& K## 8 P%0+"&

K%&,&.

. P%&,&,/0& K##.

BAB ,. &ATA UAN ASIN

A. N(( T/"

B. T"&#/#( M) U&, A#(&,

. F+"9"8 E;$&,% +&)"$)#

D. T"&##( M) U&, A#(&,

E. P"/)(/ 8( S%'%# N%,"

SUHARTO UNIV.BOROBUDUR /



INTERNASIONALBAB /. AUNTANSI UNTU *"RUBAHAN HARA

A. I&8%/# H", U 8& K##

B. +&#)&) M+&%)" U&() R%#))%%&). ""%&) V% A$$+&)(&,

D. I&#( 8( B%'%"0 N%,"

BAB . *"R&ASA+AHAN HUSUS DA+A&

*"+A*ORAN "UANANA. K+'(&#( B(#&(#

B. A/)(< T(8/ B%"98

BAB . HAR&ONISASI AUNTANSI INT"RNASIONA+

A. K%')& /& S)&8" I&)%"&#(+&B. S)&8"8(##( V# H"+&(##(

. D+"+&,& I&)%"&#(+&

D. D+"+&,& N#(+&

E. P%"/%'&,& B"SUHARTO UNIV.BOROBUDUR



INTERNASIONALBAB . ANA+ISIS +A*ORAN "UANAN

INT"RNASIONA+

A. A#&-A#& &)/ A&(#(# L0+"& K%&,&

I&)%"&#(+&

B. M# &, M&$ 08 K%)%"#%8(& I&+"#(

K%&,&

. T"%&8 P%&(& L0+"& K%&,&

D. A&(#(# L0+"& K%&,&

BAB . )INAN4IA+ RIS &ANA"&"NT

A. K%&0 P%" F(&&$( R(#/ M&,%%&)B. P%"& A/&)&#(

. F+"%(,& E;$&,% R(#/ M&,%%&)

D. P%"/& 8& K+&)"+ &)/ I&#)"%& K%&,&

SUHARTO UNIV.BOROBUDUR



INTERNASIONALBAB 10. INT"RNATIONA+ TA5TIONA+ AND

TRANS)"R *RI4IN

A. P%"'%8& S(#)% P/ 8( T(0-)(0 N%,"

B. P/ U&)/ P%&80)& 8"( S'%" A#(&, 8&

P/ B%",&8

. T; P&&(&, D(%&#(+&#D. I&)%"&)(+& T"&#%" P"($(&,

E. M%)+8% T"&#%" P"($(&,

F. P"/)(/ T"&#%" P"($(&,





DIMENSI INTERNASIONAL AKUNTANSI

PENGANTAR a2untansi ada3ah #) 0"+#%# 0%&,(8%&)((/#(&! 0%&,/"&! 0%&$))&! 8&

0%0+"& )"&#/#( %/+&+( =/%&,&> 8"( #) +",&(##( ? %&)()# &,

8(8(/& #%',( (&+"#( 8 "&,/ %&,'( /%0)#& %/+&+( +% 0(/

0(/ &, %%"/&.

AKUNTANSI %"0/& #(#)% (&+"#( +",&(##( '(/ '(#&(# 0& &+& '(#&(# &, &,#(& %&(/& (&+"#( /%&,& &)/ 0(/-0(/ &,

'%"/%0%&)(&,&.

T& A/&)&#( 8 %&%8(/& (&+"#( &, 80) 8(,&/& +%

0%&,'( /%0)#& &)/ %') /%0)#& %/+&+(.

"BUTUHAN AAN IN)OR&ASI

*"NO&UNIASIAN IN)OR&ASI

AUNTANSI

*"NA&BI+"*UTUSAN




INTERNASIONAL

PERBEDAAN SISTEM AKUNTANSI

P8 8#"& /&)&#( () # () A) ',( &%%& #) +",&(##( '(/ '(#&(# 0&

&+& '(#&(# &)/ %&,/+&(/#( 0+#(#( /%&,&! /(&%" 8& 0%"'& 0+#(#( /%&,&&

/%08 0(/-0(/ &, '%"/%0%&)(&,&.B%'%"0 aspek yang menyebabkan terjadinya perbedaan akuntansi di dunia &)" (& faktor

pertumbuhan ekonomi, inflasi, sistem politik, pendidikan, profesi akuntan, peraturan

perpajakan dan Pasar Uang & Modal .

M/ 8 ")( # )%"8( 0%"'%8& %&,%&( @ONS"* DASAR6 STANDARAUNTANSI6 DAN *RAT" AUNTANSI.

KENAPA MEMPELAJARI AKUNTANSI INTERNASIONAL

M%0%"( /&)&#( (&)%"&#(+& #&,) 0%&)(&, /"%& %&%8(/& (&+"#( &, "%%<&

/%08 0%') /%0)#& 8 %" 0%"8,&,& (&)%"&#(+& 8& 0#" ,+'.

P%"8,&,& (&)%"&#(+& %&8( #'%" ) 0%&80)& '%'%"0 0%"#& '%#" #) (&(.

B&/ 0%"#& &, %&,%'&,/& #)")%,( 0%#"& (&)%"&#(+& &)/ /%0%"&

+0%"#(+& %"%/ 8( # 8)&,.




INTERNASIONAL

DEFINISI AKUNTANSI INTERNASIONAL

Pen4ertian A2untansi Internasiona3 I5ba3, Me36her dan E37a33ah 8"//+!"9

%&8%(&(#(/& /&)&#( (&)%"&#(+& #%',( /&)&#( &)/ )"&#/#( &)" &%,"!

0%'&8(&,& 0"(&#(0-0"(&#(0 /&)&#( 8( &%,"-&%," &, '%"(&& 8&"+&(##( #)&8" /&)&#( 8( #%" 8&(. S) 0%"#& ( )%"(') 8%&,&

/&)&#( (&)%"&#(+& 8 08 #) %&80)/& /%#%0)& %//& )"&#/#(

%/#0+" ) (0+".

A/&)&#( D(8%(&(#(/& #%',( /&)&#( &)/ )"&#/#( (&)%"&#(+&! 0%"'&-8(&,&

0"(&#(0 /&)&#( 8( &%,"-&%," &, '%"'%8 8& "+&(##( '%"',( #)&8"/&)&#(. D%(&(#( (&( %(0)( /%0)#& 8 '(8&, /%&,&! 0/! 8()(&, 8&

'(8&, /&)&#( (&& #%") %(0)( 0%"'%8& #)&8" /&)&#( 8"( '%"',( &%,"

8& "+&(##( '%"',( 0"/)%/ /&)&#( 8( #%" 8&(.

lasi7#asi a#untansi internasional 'a8at 'ila#u#an 'ala9 'ua (ara!aitu:

a;Den<an 8erti9=an<an lasi7#asi 'en<an 8erti9=an<an =er<antun<8a'a 8en<etahuan! intuisi 'an 8en<ala9an.

=;Se(ara e98iris lasi7#asi se(ara e98iris 9en<<una#an 9eto'estatisti( untu# 9en<u98ul#an 'ata 8rinsi8 'an 8ra#te# a#untansiseluruh 'unia.




INTERNASIONAL

PROSES AKUNTANSI

P%&,/"& P"+#%# %&,(8%&)((/#(! %&,%+0+//& 8&

%&,()&, /)(<()# %/+&+( 8& )"&#/#(! %'%"(/& #/&%&8 %&,%&( 0"+()'(()# 8& +0%"#(

P%&,&,/0& P"+#%# %&,/+&(/#(/& /%08 0" 0%&,,&

A8()(&, P"+#%# )%#)#( )%"80 /%&8& 0%&,/"& 8&

/+&(/#(SU#UT PAN#AN% SE-ARAH

D+'% %&)" '++//%%0(&, =$0$(+(> I)( I&,,"(# =#%&)& /%

0%"#%/"& I&,,"(# )%"#/ AS>

M+8% A/&)&#( B%&8 8( (0+" /% I&8+&%#(P%"/%'&,& A/&)&#( 8(8/&, +% 8& 0%&8(8(/&

=&$& #%/+ '(#&(#>

S%("(&, 0%"'& & 8& 0%"/%'&,& '&,& (&)%"&#(+&!

/%"()& /&)&#( #%/(& %&8( 12SUHARTO UNIV.BOROBUDUR



INTERNASIONAL

S%" /&)&#( %"0/& #%" (&)%"&#(+&. K"+&++,( '%"(/) (&( %&&//& '9

/&)&#( )% %"( /%'%"#(& '%#" 8 /%0&& &)/ 8()%"0/& 8"( #)

/+&8(#( &#(+& /% /+&8(#( (&& #%%&)" 8( 0(/ (& %&,/(&/& )('&

0%&,%'&,& )%"#-%&%"# 8 '(8&, )%+"( 8& 0"/)%/ 8( #%" 8&(.S%("(&, 8%&,& /%/)& %/+&+( A%"(/ S%"(/) &, )' #% 0" 0%") '8

/%-2! /%"()& #-# /&)&#( &$ #%$" '%"#& 0. S%/+-#%/+

'(#&(# %'&) 0%"/%'&,& )%"#%') 8%&,& %&%"#/& '(8&,-'(8&, # 8&

08 /("& %&,/(& #%',( #) 8(#(0(& ( /8%(/ #%&8("( 08 '%"',(

#%/+ )(&,,( 8& &(<%"#()#. S%)% P%"&, D&( II! 0%&," /&)&#( #%/(& )%"#

8%&,& #%&8("(& 08 D&( B")! /##& 8( J%"& 8& J%0&,. P8 )(&,/)& &,,/ /"&,! /)+" &, # , 80) 8(() #%$" &,#&, 8( N%,"-&%," #%0%")(

B"#(! I#"%! M%/#(/+! P((0(&! S9%8( 8& T(9&.

B%"/%'(/& 8%&,& #() 9"(#& /&)&#( &, (&)%"&#(+& )%"#%') 8 '9 8(

'&/ N%,"! /&)&#( )%)0 %"0/& # &#(+&! 8%&,& #)&8" 8& 0"/)(/

&#(+& &, %%/) #&,) %") 8%&,& / &#(+& 8& )"& 0"+%#(+&. H&

)%"80) #%8(/() 0%& )# /%)%&)& &, #%%&(# 8%&,& N%," (&. N&

8%(/(&! /&)&#( %&( &#( 8& +",&(##( &, (&,/0 /%0)#&& #%/(&

(&)%"&#(+&.

M%&,)#( 0"8+/# #%" /&)&#( (&( )% %&8( 0%")(& '(/ ',( 0"

0%&,,& 0& 0%&#& (&+"#( /&)&#(. D )&-)& )%"/("! #-#

(&#)()#( &)/ %0%"#%0() 0%"'%8& 8 0%&,/"&! 0%&,&,/0& 8& 0"+#%#8()(&, 8( #%" 8&( #%/(& (&)%&#( 8(//&. 13SUHARTO UNIV.BOROBUDUR



INTERNASIONAL

EVOLUSI DAN PERAN BISNIS INTERNASIONAL

P%"/%'&,& '(#&(# 8"( 0%"#& 0"('8( %&8( 0%"#& ,+'.

P%"/%'&,& B(#&(# 8(',( %&") 9( '(#&(#! () :

1> B(#&(# L+/ O0%"#( 9( '(#&(# 8%" )%")%&) 8 #) &%,"

2> B(#&(# N#(+& O0%"#( 9( '(#&(# 8 #) &%,"

3> B(#&(# R%,(+& O0%"#( 9( '(#&(# /9#& R%,(+& =A#%&! EU!

NAFTA>

4> B(#&(# I&)%"&#(+&

O0%"#( 9( '(#&(# 8&( ?I&)%"&#(+&P8 & '(#&(# (&)%"&#(+& () '(#&(# &, 9( +0%"#( 8

&%," ) %'( #%(&,, '(#&(# "%,(+& ) (&)%"&#(+&.

M%&") R8%&',!1CC3 =B/ I&)%"&)(+& A$$+&)(&,>! %',(

0%"/%'&,& '(#&(# %&8( 4 )0 () :

& P" I&8#)"((##(. & I&8#)"((##(.

& S%)% P%"&, D&( II

E" M)(&#(+&.

1,SUHARTO UNIV.BOROBUDUR



INTERNASIONAL

ERA EKONOMI GLOBAL

P%&(&,/)& 0%"8,&,& (&)%"&#(+& '(# %#(()#( 0%"#& 0%",%"/&

'"&, 8& # #%") %&(&,/)/& %(#(%&#( 0%&,,&& #'%"-#'%"

%/+&+(.

P%&(&,/)& #)&8" (80 8( #% &%," &, )%(') 8 0%"8,&,&

(&)%"&#(+&! '%'%"0 /"/)%"(#)(/ %" %/+&+( ,+' () :

B(#&(# I&)%"&#(+&

H(&,& B)#&-B)#& A&)"N%,"

K%)%",&)&,& 08 P%"8,&,& I&)%"&#(+&.

ALASAN-ALASAN PERUSAHAAN GO PUBLI

1. K%#%0)& &)/ '%")' 8& '%"/%'&,

2. K"&,& /%)%",&)&,& 08 %/+&+( 8 &%,%"(

3. P%"(&)& /+&#%&

4. R%&8& '(

1/SUHARTO UNIV.BOROBUDUR




BEBERAPA ALASAN TIDAK MELANJUTKAN GO PUBLI :

K%#& P%"/("& P%#"& &, T%" T(&,,(.

K%#& O0%"#(+&.

M# 8%&,& P")&%" B(#&(#.

K+&(/ P+()(/

BERBAGAI BENTUK KETERLIBATAN INTERNASIONAL

T(0% /%)%"(')& 8 '(#&(# (&)%"&#(+& () : P%"#& I&)%"&#(+& E/#0+")(" P%"#& &, %&,%/#0+" 0"+8/

8& #&. =E/#0+")(" L&,#&, ) )/ &,#&, 8& /%8-8&.> M(# :

P%"#& B+%(&,.

S)")%,($ A(&$% P%"#& '%"/+'+"#( 8%&,& 0%"#& (& &)/

'%"',( / 8& )&,,&, 9' 8 0%&80)& 8& 0%&,%"&! T(0% T(0%& 8 : R%#%"$ +'+")(+&L($%&#(&, P"+," +0"++)(+& D% :

M(#. P%"#& M'% GE

P%"#& M)(&#(+& P%"#& %&,&,,0 8&( #%',( /%#)&

0#". M(# : P%"#& +$ +.





ASPEK AKUNTANSI PADA BISNIS INTERNASIONAL

P8 9/) 0%"#& %//& )"&#/#(! %& # ) +'(,#(

'(#& #(&,-#(&, 0(/ "# %( "%0)#(&. D "&,/ ()

#(&, -#(&, %&0(/& (&+"#( /%&,&& %%"/& '&)& (

/&)&#( (&)%"&#(+& &, %( '%"',( '#! ) &, #(&, 8&

#)&8" /&)&#(& &, %"0/& /%&8.

BIDANG AKUNTANSI INTERNASIONAL

A/&)&#( (&)%"&#(+& %(0)( 8 #0%/ '#& ) () :

D%#/"(0#( 8& P%'&8(&,& A/&)&#( )# )"&#/#( I&)%"&#(+& M%'#

,'"& #)&8" /&)&#( 8& 0"/)%/ /&)&#( 8( '%"',( &%," 8( 8&(

#%") %'&8(&,/& & 08 #(&,-#(&, &%," &, 8('#. J,

0%'#& %&,%&( 0%0+"& /%&,&! 0%&'"& 8& )"&#/#( <#!

#(#)% (&+"#(! 0%&,,&,,"& #%#)% 0%&((& /%"! 0%"0/& 8& 8()

(&)%"&#(+&! )%"#/ 0 /&)&#( &%%& &)/ '(#&(# (&)%"&#(+&.

D(%&#( A/&)&#( )# )"&#/#( I&)%"&#(+& 0%'#& #(#)% /&)&#(!

0%"/%'&,& 8& 0%"'&8(&,& /&)&#(! "+&(##( 0%"#0%/)( &%%&

)# 0%&,&,/0& (&+"#( 8& 0%0+"& /%&,&.M%&,%&( #0%/ )"&#/#(

(&)%"&#(+& =<#! 8%"(<( 8& 0%&'"& ) &, #(&,> , 8(#(/&

#%#( #%") #0%/ /&)&#( &%%&. 1SUHARTO UNIV.BOROBUDUR




PERMASALAHAN UTAMA AKUNTANSI INTERNASIONAL

1. T&)&,& &, 8(80( A/&)&#( I&)%"&#(+&.

B(#&(# I&)%"&#(+& %&('/& #(&, /%)%",&)&,& %/+&+( &)" &%,"!&, 08 /("& 0%&," 08 :

. O0%"#(+& 0%"#& )(&#(+& =0"+8/! 0"+8/#( 8& "/%)(&,>. T"&#%"

)%/&++,( %&8( /)+" 0%&)(&,.

'. P#" ,+' &, %&,,+'! %'%"( /%#%0)& ',( (&<%#)+" /"%8()+" &)/

%//& /)(<()# (&&$(&, &, %&8&(.

P%"8,&,& 8& (&<%#)#( (&)%"&#(+& %&('/& '%'%"0 )+0(/ '" 8( &)"&:

1> T"&#/#( ) &, #(&,

2> T"&##( ) &, #(&,

3> P/ &)/ +0%"#( (&)%"&#(+&

4> K+&#+(8#( L0+"& K%&,& 8%&,& S'#(8(" 8& ((#(.

5> T"&#%" P"($(&,

6> +0")(<% D(#$+#"%

T+0(/ '" &, &$ %'%"(/& )&)&,& )%"#%&8("( ',( 0"+%#( /&)&! () :

S/( 8& K+0%)%&#( M%( "+## F&$)(+& L(&/,%# A&(#(#

K%&,& 8& P%"'&8(&,&&P%&,%'&,& #(#)% I&+"#( ,+'. 1SUHARTO UNIV.BOROBUDUR



2. L(&,/&,& *&, M%0%&,"( A/&)&#(

L( (&,/&,& &, %0%&,"( /&)&#( () :

S(#)% E/+&+(

S(#)% P+()(/

S(#)% H/

S(#)% P%&8(8(/&

A,

"(ono9i(Sste9

*oliti(alSste9

+e<alSste9

"'u(ationalSste9

Reli<ion

So(ietal >4ultural; Values

A((outin< *ro$ession Values

A((outin< Sste9 1SUHARTO UNIV.BOROBUDUR



AKUNTANSI

INTERNASIONAL

BAB 2

BISNIS INT"RNASIONA+ DAN STRAT"I &U+TINASIONA+

A+ASAN &"N?A+ANAN BISNIS INT"RNASIONA+.

1. &e98erluas 8e9asaran@8enualan

2. &e98eroleh a#ses =ahan =a#u 'an $a#tor-$a#tor 8ro'u#si lain.

3. &en'a8ata#an a#ses 8en<etahuan! #hususna te#nolo<i.

&A4A& BISNIS INT"RNASIONA+

1. "#s8or 'an I98or

2. ontra# &anae9en

3. *e9a#aian +isensi

,. Inestasi TR"ND &U+TINASIONA+ "NT"R*RIS"

&enurut United Nation Centre on Transnational Corporations!=e=era8a tren' 8o#o# an< tera'i 'ala9 a#tiitas &N"s a'alah :

a. *erusahaan ?e8an< se9a#in =esar i#a 'i u#ur 'ari 8enualan 'an

#a8italisasi 8asar 'an 'ala9 e#s8or #a8ital 'ala9 tahun 10-an.20SUHARTO UNIV.BOROBUDUR



INTERNASIONAL

'. MNE# E"+0 B") %&8( #%/(& 0%&)(&,.

$. MNE# A%"(/ S%"(/) #( '%"(&<%#)#( 8( " &%,%"( 8

&, #(,&((/&.

8. MNE# %&,"&,( %/#0&#(& 8( &%,"-&%," '%"/%'&, 8&

'%"/+&#%&)"#( 8( 0#" &, %'( #)'(.

%. *&, '&/ %//& %/#0&#( ,+' 8 MNE# &, '%"/"&

/%$( 8& %&%&, 8"(08 &, '%"/"& '%#".

. S%/(& %&(&,/)& ,+' #0"%8 MNE# 8"( &%," E"+0 T%&,8& T(" 8& &)& U&( S+<%).

,. P"%)%" &, '&/ 8(,&/& &)/ %&,/" '%#"& MNE# 8-

P%&& 8& N(( P#". T%)0( 0%&,/"& (&( )%"8( 0%"'%8&

#%(&,, #() &)/ %&%&)/& #%$" )%0) MNE# )%"'%#" 8( 8&(.

MULTIDOMESTIK VS GLOBALMNE 8 %//& (&<%#)#( #(&, #%$" &,#&,. A8 2 #)")%,(

&, "# 8(0%")('&,/& :

1. S)")%,( M)(8+%#)(/

2. S)")%,( G+'.




A00& #)")%,( &, 8(0(( &)/ %&8( 0%"#& G+' )%)0 %%/)(

%&&,&( 8 8(%&#( &, '%"'%8 () L(&,/&,& I&)%"& E/#)%"&. A8

'&/ ')& +/ 8& (&)%"&#(+& &, %0%&,"( #%' MNE.

H')& &, )(' 8! Pendidi2an: Sosio3o4i atau sosio2u3tura3: ;o3iti2

dan hu2u7 dan e2ono7i.

DIMENSI AKUNTANSI ATAS STRATEGI GLOBAL

B%'%"0 8(%&#( /&)&#( &, '%"/()& 8%&,& '(#&(# G+' 8 :

1> H"# 8(') 0+"& /%&,& &, #%#( 8%&,& UU 8& #)&8" &, '%"/

08 #(&,-#(&, $'&,.2> H"# 8(#(0/& 0+"& /%&,& &, /+&#(#)%& 8%&,& 0"/)%/ 8& #)&8"

/&)&#( &%," (&8/ 0%"#& '%"+0%"#( &)/ /%0%"& /+&#+(8#(.

3> D%&,& 8& /)(<()# %/#0+" 8& (0+" / "# 8 0%&%"& #)& )

&,

4> S(#)% 0%&,%&8(& &%%& "# #%#( 8%&,& /+&8(#( 8(& 0%"#& '%"+0%"#(! 8& , "# %%&( /%')& 0%"#& #%$" /%#%"&.

5> H"# %0%")('&,/& #0%/ #0%/ &, '%"/()& 8%&,& 0/.

6> D%&,& 8& )"&#%" '& '/ &)"&%," / "# 8(##& /%'(/&

#(#)% )"&#%" 0"($(&, &, %8(.

7> J(/ 8 $'&, &, %&,,&/& # KAP &, '%"'%8 "# 8(0%")(/&.22SUHARTO UNIV.BOROBUDUR



AKUNTANSI INTERNASIONALSTAN#AR AKUNTANSI #I BEBERAPA NE%ARA !

a2tor ;entin4 da3a7 ;e7bentu2an standar a2untansi ada3ah dera<at

2eter3ibatan ;e7erintah da3a7 e2ono7i. S=ste7 e2ono7i 7enurut dera<at2eter3ibatan ;e7erintah 7en<adi dua, =aitu !

Tota3 %eover7ent >ontro3.

>o7;e3ete3= ?ree 7ar2et s=ste7.

B%'%"0 #'%"-#'%" 0%"'%8& 8 #)&8" /&)&#( 8 (#)&! () :

". Nera6a vs La;oran Laba Ru4i

$. #is63ousure

&. La;oran Konso3idasi

'. A2untansi %ood@i33

(. Bia=a Riset


TOTAL GOVERMENT CONTROL COMPLETELY FREE MARKET

4UBA 4HINA INDIA ?A*AN USA



STANDAR PELAPORAN DI BEBERAPA NEGARA

AUSTRALIA S)&8" A/&)&#( '%"# 8"( : T% +"0+")(+& L9 &8

R%,)(+&# T% A&& R%0+") A$)# T% A#)"(& A$$+&)(&, S)&8" & A$$+&)(&,

G(8&$%

BRAIL S)&8" A/&)&#( 8('%&)/ +% T% S%$"()(%# E;$&,% +(#(+& 8&

T% B"((& A$$+&)&)# I&#)())%. B#(# P%&,/" ) () H(#)+"(# $+#).

KANADA S)&8" A/&)&#( 8()%"'()/& +% T% &8(& I&#)())% + ")%"%8

A$$+&)&)# =IA> ("(0 #)&8" USA.

PERANIS S)&8" /&)&#( 8 T% I&#)())% + P'($ A$$+&)&) &8

A)+")(+& A$$+&)&)# 8& T% #)+$/ E;$&,% +(#(+& . S'%" S)&8" 8"(

B##(&%## +8% 8& G%&%" A$$+&)(&, P&.

JERMAN S)&8" A/&)&#( '%"#'%" 8"( T% G%"& +%"#( +8%. S)

0%"#& 8("#/& %&(/& L0. K% K+&#+(8#( 8& 0+"& M&%%& )(8/

%'( 8"( 5 '& #%)% )&,, &%"$ (/ # #) /+&8(#( : M%((/( V+)(&, (&)%"%#)

M%((/( / &)/ %&,&,/) ) %'%"%&)(/& #%',(& '%#" /"9&#'#(8(" M%"0/& 0%"#%)& &, 8(#(/& &)/ %&,/+&)"+ 0%&," (&8/ /%

$'&,. +%"#( +8% %&,"#/& 0+"& #%,%& (&8#)"( 8& ,%+,"(.

JEPANG S)&8" A/&)&#( "# )&8/ /%08 : I&$+% T; L9 =(/+> F(&&$(

A$$+&)(&, S)&8" B#(&%## E&)%"0"(#%# P%"&)& 8"( A8() +()%% + T%

J0&%##% I&#)())% + S%")((%8 P'($ A$$+&)&)

2,SUHARTO UNIV.BOROBUDUR

INTERNASIONAL



INTERNASIONALMEKSIKO T%"80) 4 /)%,+"( #)&8" () : G%&%" A$$%0)%8 A$$+&)(&,

P"(&$(0%#! G%&%" A8()(&, S)&8"8#! +8% + E)($# 8& +&)(&(&, P"+%#(+&

S)&8"8 &, 8()%)0/& +% T% M;($& I&#)())% + P'($ A$$+&)&)#

BELANDA S)&8" /&)&#( 8 T()% C + T% (<( +8%!%'%"(/&

,"(# '%#" /+&#%0 /&)&#( &, "# 8 8 0%&#&& 0+"& /%&,&.

NIGERIA S)&8" A/&)&#( T% N(,%"(& A$$+&)(&, S)&8" B+"8 =NASB>

%&%"'()/& SAS =S))%%&) + T% A$$+&)(&, S)&8" > &, '%"#'%" 8"(

I&)%"&)(+& A$+&)(&, S)&8"8 =IAS>.

INGGRIS T% A$$+&)(&, S)&8" B+"8 =ASB> %&#& 8& %&%"-'()/&

#)&8" /&)&#(. P%0+"& S%,%& 8(9('/& 8(##& %&") (&%# + '#(&%##8& "% ,%+,"( )%",&)&, & &, %'( $+$+/.

AMERIKA SERIKAT SE =S%$"()(%# E;$&,% +(#(+& > %&%)0/&

G%&%" A$$%0)%8 A$$+&)(&, P"(&$(0%# =GAAP> &)/ 0%"#& #&

8(0%"8,&,/& #%$" 0'(/. SE %&8%%,#(/& )&,,&,9' /%08 P"+%#(

A/&)&#( : FASB =F(&&$( A$$+&)(&, S)&8"8# B+"8> %&#& S)&8"

A/&)&#(.6 ASB >oer9ent A((outin< Stan'ar's Boar'; 9enusun

*rinsi8 A#untansi *e9erintah! ru9ah sa#it! Unirsitas 'an Non 8ro7tlainna.6 AI4*A >The A9eri(an Institute o$ 4erti7e' *u=li(

A((ountants; or<anisasi a#untans 8u=li# =erserti7#at 'an san<at=er8en<aruh 8a'a 8rinsi8 'an 8ra#te# a#untansi

2/SUHARTO UNIV.BOROBUDUR





BAB 3

SISTEM AKUNTANSI #ALAM LIN%KUN%AN %LOBAL

A2untansi ;ada dasarn=a ada3ah ;rodu2 3in42un4an. F/)+"-/)+" &,

%0%&,"( #(#)% /&)&#( #) &%," 8& 0"/)%/ 0%&,&,/0& (&+"#(

8& /&)&#( 0%"#& 0%"#& :

". Pen4aruh Lin42un4an thd. Bisnis dan Mana<e7en F/)+" &, '%"0%&," #(,&((/&

)8. B(#&(# 8& M&%%& () : P%&8(8(/&! S+#(+/)"! / 8& 0+()(/ #%")

%/+&+(. U&)/ %( '%"',( 0%"'%8& 0"/)%/ '(#&(# 8& /&)&#( 8( BERBAGAI

NEGARA 8 2 0+(& :. A&(#(# (&,/&,& %"0/& ) '%"&(( =<'% T++> &)/ %&%#/& 8&

%( 0%"'%8& $" '%"+0%"#( 0%"#& 8( #) &%,"

'. A8& "%)(<()# '8 =$)" "%)(<(#> ")(& "#(+&()# #) 0%"(/

"# 8(&(( '%"8#"/& /+&)%/# '8 &, 8 8 &%," () #%&8("(.

$. Pen4aruh Lin42un4an terhada; A2untansi F/)+"-/)+" %0%&,"( 0"/)%//&)&#( 8& 0%&,&,/0& (&+"( 8 : B8 R%,#( A/&)&#( P"+%#(

A/&)&#( R(#%) P%&8(8(/& A/&)&#( I&#( P%'&,&& 8& P%")'& E/+&+(

S(#)% P%"0/& P#" &, 8& +8 /)(<()# 0%"#& S(#)% K%0%((/&

P%"#& #(#)% 0+()(/! /! (/( #+#( /)+"-/)+" (&)%"&#(+&.

SUHARTO UNIV.BOROBUDUR 2

INTERNASIONAL



INTERNASIONAL3. A/&)'(()# 8& MNE# P%&,&,/0& (&+"#( #&,) %&8( 0%")(& '(/ ',(

0%"#& &, /%0%((/& 8& +0%"#(& 8( #) &%," =domestic enterprise> 0&

+0%"#(& 8( '%'%"0 &%," =MNE#>.

4. B8 8& L(&,/&,& G+' B(#&(# 8& P%"(/ M&%"( #&,) 8(0%&,"(

'8 =#(#)% &(( 8& ))()8% &, '%"/>. B8 ) #(#)% &(( 8( #) &%,"

'(# %&%'" %9) #'$)"% +",&(##( 8& (&,/&,& /%" &, 8 8( #) &%,".

SKEMA HUBUN%AN BU#AA SISTEM NILAI #AN AKUNTANSI #I SUATU NE%ARA

8%ra= "/9


"5T"RNA+ IN)+U"N4"S:$or(es o$ nature

Tra'eInes9ent4onCuest

"(olo<i(al Inuen(es :

eo<ra8hi(! "(ono9i(!De9o<ra8hi(!eneti(@h<ieni(6Histori(al!

Te(hnolo<i(al!Ur=aniEation

So(ietalValues

A((oun<tin< Values

A((ountin<sste9

Institusional 4onseCuen(es+e<al Sste9

4or8orate Onershi84a8ital &ar#ets*ro$essional Asso(iations"'u(ationReli<ion

R"IN)OR4"&"NT

INTERNASIONAL



INTERNASIONAL5. T%/&& (&)%"&#(+& &)/ 0%"'& /&)&#( F/)+"-/)+" )%/&&

(&)%"&#(+& &, %0%&,"( 0%"'& /&)&#( 8 (&)%"8%0%&-8%&#(

%/+&+(?0+()(/ &)"&%,"! 0%&&& +8 #(&, &,#&,! 0%"'& #)")%,(

0%"#& )(&#(+&! 80/ )%/&++,( '"! 0%")'& &, $%0) 8( 0#" &,

(&)%"&#(+&! %/#0&#( '(#&(# # 8& '%"',( /%,()& +",&(##( 0%&,)" (&)%"&#(+&.

MODEL PROSES PERUBAHAN AKUNTANSI =GRA* 1CC>


INT"RNATIONA+ )OR4"S )OR 4HAN"S"(ono9i(@*oliti(al Inter8en'en(ies)orei<n Dire(t Ines9ent&ultinational 4or8orate Strate<

Ne te(hnolo<International )inan(ial &ar#etsBusiness an' )inan(ial Seri(esInternational re<ulator or<aniEations

*hsi(al"niron9ent

)a(tors

So(ietal

Values

A((ountin<Values

Institutional

4onseCuen(es

A((ountin<Sste9

INTERNASIONAL



INTERNASIONAL

G& %') #)&8" /&)&#( 8& 8()(&, (&)%"&#(+& ! )%

I&)%"&)(+& A$$+&)(&, S)&8" +())%% =IAS> 8& T% I&)%"&)(+&

F%8%")(+& + A$$+&)&)# =IFA> %//& '%"',( # &)/ )&"&+##( )%"#%').

P%"#& %//& 0%&,&,/0& @P%0+"& K%&,& @ /"%& 2

=8> #& :

M#"/) %0%"$( 0%"#& &)/ %&,%+ #'%"-#'%" %/+&+(

&, &,/.

O0%"#(+& 0%"#& %0%&,"( /()# 8& #)&8" (80 (&8(<(8

S0( #) (&( 0%&,&,/0& 0%0+"& /%&,& )%"# '%"/%'&, ! (&(

8(#%''/& 8 2 &, '% '(# 8(#%%#(/& :

1. T(8/ 8 /%"&,/ &, 8()%"( 8 %&%8(/& (&+"#( ',(

0%&,,& 0%0+"& /%&,&.

2. M&) &, 8(0%"+% 8"( 0%&,&,/0& )%"#%') #() &)/ 8(/%)(.

B&/& 0%&,,& 0%0+"& /%&,& %&('/& 0%")&&!

0/ 0%&,&,/0& &, 8(//& )% %'%"(/& &) ',(

#% 0%&,,& )%"#%').


INTERNASIONAL



INTERNASIONAL

PERKEMBAN%AN #ALAM PROSES PEN%UN%KAPAN

A. ALASAN SOSIAL EKONOMI #ALAM PEN%UN%KAPAN PELAPORAN KEUAN%AN.

P%&,&,/0& 8(') &)/ %&%8(/& (&+"#( ',( 0%&,'( /%0)#&! )%"80) 2

#& ) #+#( %/+&+( () :

M%(&(/& "%#(/+ ',( 0%&%8( 8& /"%& %"%/ %0"%8(/#( "%)"& 8& "%#(/+

M%'%"( (&+"#( ',( (&8(<(8 8& /%+0+/ &, /()# 8& #)&8" (80&

8(0%&,"( +% /)(<()# 8& +0%"#( 0%"#&! #%(&,, %"%/ '(# %0%&,"(

)(&8/&-)(&8/& &, 8('( 0%"#&

B. AKTOR*AKTOR AN% MEMOTI1ASI PERUSAHAAN #ALAM PEN%UN%KAPAN

PELAPORAN KEUAN%AN.

T%"80) '%'%"0 /)+" &, %+)(<#( 0%"#& &)/ %') 0%&,&,-/0&

0%0+"&.

"9 Internasiona3isasi Pasar Moda3 %') 0%"#& %&8( 0 &)/

%&80)/& 8& 8"( " &%,%"( 8%&,& $+#) %'( "%&8 8%&,& $" %&%8(/&

(&+"#( &, 8(0%"/& 8 0%&,&,/0& 0%0+"& /%&,&.$9 Ke@a<iban Hu2u7 K%9('& H/ )%"#/ 0/ %&8( &, %((/(

0%&," 0%&)(&, 8 /&)&#( 8( '%'%"0 &%,". M(#. J%0&, 8& J%"&.

3> K%9('& P"+%#( A/&)& K%9('& 0%&,&,/0& 8()%&)/& +% 0"+%#(

/&)&#( 8& 8(9('/& &)/ %&(&,/)/& 8 '&8(&, 0+"& /%&,& 8(&%,"

&%," &, '%"'%8 . S%0%")( 8( USA! K&8! UK


INTERNASIONAL



INTERNASIONAL

'9 #esa2an dari Ke3o7;o2 Tertentu B%'%"0 /%+0+/ 0 %&8%#/

0%"#& &)/ %') 0%&,&,/0& /## &, '%"/()& 8%&,& /%0%&)(&,&

%"%/. M(# : S%"(/) P%/%".

(9 Pen4un42a;an Su2are3a P%"#& %') 0%&,&,/0& #/"% (/ '%"&)! 8%&,& #& #''.:

> M%&%#/& K+&8(#( +0%"#( 0%"#& ! 0"+#0%/ 8( # 8%0& 8.

'> M%'&,& (,% &, 80) %&('/& @G++89( &)/ /%&)&,&

8.

$> M%&,(&8"( 0%&,)"& ) 0%&,9#& 8"( 0%%"(&).

8> +#) + 0() %'( "%&8.

PEN%UKURAN #AN PEN%UN%KAPAN KHUSUS #ALAM PELAPORAN KEUAN%AN

Pencatatan transaksi ekonomi nilai moneter dalam sistem akuntansi merupakan awal dari

pembuatan laporan keuangan. Standar A2untansi #) &%," %&%8(/& )"& &,

%&8#"( 0%&%)0& &(( +&%)%" &)/ )& 0%&$))&! /"%& #)&8" /&)&#( '%"'%8

&)" &%,".". Keane2ara4a7an da3a7 Pen4u2uran S)&8" /&)&#( #) &%," %'%"(/&

0&8& )"&#/#( %/+&+(. +&)+ : P%&$))& P%"'%8& A/&)&#( P%"#%8(&.


INTERNASIONAL



INTERNASIONAL

NEGARA

MARKET IN

LOWER OF

COST

LIFO

DIPERBOLEHKAN

LIFO

PENGGUNAAN

SECARA

UMUM

AUSTRA+IA Net RealiEa=leValue

Ti'a# N@A

BRASI+ Re8la(e9ent 4ost Fa Ti'a#

ANADA Re8la(e9ent

4ost@Net RealiEa=leValue

Fa Ti'a#

*"RAN4IS Net RealiEa=leValue

Ti'a# N@A

?"R&AN Re8la(e9ent 4ost Fa Ti'a#

?"*AN Re8la(e9ent 4ost Fa Fa

&"SIO Net RealiEa=leValue

Fa Fa

B"+ANDA Re8la(e9ent 4ost Fa Fa

NI"RIA Net RealiEa=leValue

Ti'a# N@A

INRIS Net RealiEa=le

Value

Fa Ti'a#

USA Re8la(e9ent 4ost Fa FaSUHARTO UNIV.BOROBUDUR 32

INTERNASIONAL



INTERNASIONAL

+&)+ : P%"#& A 8 0%"#& 8,&, 8( USA! 0%"#& (&(

%&,,&/& %)+8% FIFO 8 0%&$))&&. D('9 (&( 8(#%8(/& (&+"#(

&, 8(0%"/& :

UNIT UNIT OST TOTAL OST

P%"#%8(& A9 1 1 1.!-

P%'%(& 1. 12 12.!-

B", T%"#%8( &)/ 8( 1.1 13.!-

P%"#%8(& A/(" 5 &()

N%) R%('% <% 55

R%0$%%&) $+#) 65P8 0+"& /%&,& 8%&,& %&,,&/& 0"(&#(0 /&)&#( 8( )#! &(( 0%"#%8(& /("

8()%&)/& N(( )%"%&8 &)" @ M"/%) +9%" + $+#) 8%&,& H(#)+"($ $+#). M/ N((

0%"#%8(& /(" 6.






$. Pen6adan4an 8RESER1E9 8(,&/& 8( '&/ &%," 8%&,& '%"',(

#&! (# 8( J%0&, 8& N%,"-&%," 8( E"+0. S%$" U S)&8"

A/&)&#( 8( &%,"-&%," )%"#%') 8()%)0/& &)/ %#)(/& '9

/%0%&)(&,& /"%8()" 8((&8&,( #%(&,, %&,#(/& 0"/)%/ /&)&#(/+&#%"<)( &, 8(#%') : @P"8%&$% +&$%0).

. E;0%&#% L('(() R%#%"<%# T& P%&$8&,& (&( 8 &)/

%&$0( #++)(&, (&$+% ) %&&//& 0%")'& 0%&80)&

&, #)'( 8"( )& /% )&. +&)+ :

'. S)))+" =L%,> R%#%"<%# H/ 8( '%'%"0 &%," %&,"#/&

0%"#& %&,%+ #))+" =%,> "%#%"<% &)/ %'%"(/&

0%"(&8&,& /%08 /"%8()+". J &, 8(#(#(/& &)/ %, "%#%"<%#

)(8/ )%"#/ 8 0%',(& 8%<(8%& 8& 8()%)0/& 8 ))).

$. G%&%" R%#%"<% 8(,&/& &)/ %')#( /#( &,

8(/& &)/ 0%',(& 8%<(8%& () %&( )& &, #

8%&,& 0%'%"(& ' 8()&.8. R%<)(+& R%#%"<% M%&(( /)(< 08 00"(# <% )

"%0$%%&) <% #&,) ( 8(//&! #%0%")( 8( UK! P%"&$(#! I)(

8& B%&8.D%0"%#(#( 80) 8('%'&/& 08 @R%<)(+& R%#%"<% )

@I&$+% )%",&)&, 08 #)&8" /&)&#( 8& 0/ 8( &%," '#.

SUHARTO UNIV.BOROBUDUR 3,

INTERNASIONAL



INTERNASIONAL

4ontoh :

a. "G8ense +ia=ilit Resere

T& 1CC6! $) (&$+% 0%"#& A 56..!- %&&//& 8( )# ")-") 0%&(&,/)&

)& #%'%&. T& 1CC5 "%0+")%8 (&$+% 5.. 8& 0%"#& (&,(& %&&//& 0%&(&,/)& )(0 )&.

R%0+")%8 (&$+% 1CC6 5.. ; 1 54..!-

A$) I&$+% 1CC6 56..!-

R%#%"<% 2..!-

-urna3 !

>urrent ;eriod e;enses $.CCC.CCC,*

Reserves ?or ?uture 3ia3ibi3it= $.CCC.CCC,*

T& 1CC7 $) (&$+% 57.32. /"%& "%0+")%8 (&$+% )& 1CC6 54..!- / :

R%0+")%8 (&$+% 1CC7 54.. ; 1 5.32.!-

A$) I&$+% 1CC7 57.32.!-

T"&#%" R%#%"<% 1..!-

-urna3 !

Reserves ?or ?uture 3ia3ibi3it= ".CCC.CCC,*

>urrent ;eriod e;enses ".CCC.CCC,*

SUHARTO UNIV.BOROBUDUR 3/



=. Statutor >+e<al; Resere

+&)+ : I&$+% P%"#& A )& (&( 8 1.. %, "%#%"<% &, 8()%)0/& 8 1

8"( (&$+%! / J"& &, 8(0%"/& :

I/)(#" ",( ' 1..!-L%, R%#%"<% 1..!-

L' D()& C..!-

$. G%&%" R%#%"<%

T& &)/ 0%'%"(& L' D()&

J"& :

L' D()& 5..!-

G%&%" R%#%"<% 5..!-

P"+#%8" &, 8(,&/& 0(" # 8%&,& %;0%&#% ('(() "%#%"<%! ,%&%" "%#%"<% 8(,&/& &)/

(&$+% #++)(&,.

8. R%<)(+& R%#%"<%+&)+ : P%"#& A %&(( /%'( /)(< )%)0& 8%&,& 0%&%#(& 1. %'( '%#" 8"(

&(( '/&. P%"#& %&,,&/& %)+8% ,"(# "# 8%&,& " %/+&+(# 1 )& )&0 &((

"%#(8.




M/ "& :

D('%'&/& 08 R%<)(+& R%#%"<% :

P%&$))& R%<#(& :

A/)(< )%)0 1.!-R%<)(+& R%#%"<% 1.!-

D%0"%#(#( T&& :

R%<)(+& R%#%"<% 1.!-

A/#( D%0"%#(#( 1.!-

• D('%'&/& 08 (&$+%

P%&$))& R%<#( :

A/)(< T%)0 1.!-

R%<)(+& R%#%"<% 1.!-

D%0"%#(#( T&& :

B( D%0"%#(#( 1.!-

A/#( D%0"%#(#( 1.!-R%<)(+& R%#%"<% 1.!-

L' D()& 1.!-





AKUNTANSI INTERNASIONAL3. Pende2atan Pen4un42a;an =an4 di4una2an o3eh Perusahaan Mu3tinasiona3.

a. Kesesuaian den4an Per7intaan Lo2a3 Seba4ian besar ne4ara 7eneri7a

;e3a;oran 2euan4an =an4 disa<i2an 7enurut Prinsi; a2untansi ne4ara asa3

;erusahaan tsb. >ara ;a3in4 7udah D 7urah ba4i ;erusahaan untu27e7enuhi 2e@a<iban ;e3a;oran 2euan4an.

b. Trans3asi 2e da3a7 Bahasa Lo2a3 Perusahaan den4an 7en=usun 3a;oran

2euan4an da3a7 bebera;a bahasa di sa7;in4 bahasa ne4ara asa3. Mis.Ba=er

6. Trans3asi 2e da3a7 Bahasa dan Mata Uan4 Lo2a3

#isa7;in4 bahasa 3o2a3,

ban=a2 <u4a ;erusahaan 7e3a2u2an trans3asi 2e 7ata uan4 3o2a3.

d. In?or7asi Tentan4 Standar A2untansi =an4 di4una2an.

Men=edia2an

in?or7asi 7en4enai ;rinsi; a2untansi =an4 di4una2an da3a7 ;en=ia;an

;e3a;oran 2euan4an.

e. Se3e6tive Restate7ent Me3a2u2an restate7ent seba4ian ;e3a;orann=a

untu2 7en4atasi seba4ian ;er7asa3ahan =an4 dia2ibat2an o3eh ;erbedaan

standar a2untansi.

?. Se6ondar= State7ent

suatu 3a;oran 2euan4an 3en42a; den4an 6atatan atas

3a;oran 2euan4an =an4 disia;2an 7enurut standar a2untansi ne4ara 3ain.

#isia;2an se6ara 2husus ba4i ;en44una di ne4ara 3ain dan untu2

7enin42at2an ;e7aha7an dan 7an?aat ba4i ;en44una =an4 te3ah

ditar4et2an.






PENGUNGKAPAN KHUSUS

T(8/ 8& 0%&,&,/0& &, '%"#() (&)%"&#(+& %&%''/& )(0%

8& /()# 0%&,&,/0& &, 8(') +% 0%"#& '%"<"(#(.

K+0%/#()# # &, 8(80( 0%"#& )(&#(+& 8%//& 0%&,&,/0& &)" (& :

T%"80) '%"',( )(0% 0%&,,& 8%&,& )(0% /%')& &, '%"'%8.

P%&,,& %((/( )(&,/) 0%&8(8(/& &, '%"<"(#(! (&( #%$" &,#&,

%0%&,"( /%0& %"%/ 8 %&,(&)%"0"%)#(/& (&+"#( /%&,&.

P%"#& )(&#(+& %&,#(/& 8) /%&,& &, #&,) '&/!#%(&,, 0% 8(0)#/& 8) & # &, 0%" &)/ 8(&,/0/&.

I&+"#( 8(#(/& 8"( (&,/&,& +0%"#( &, '%"'%8

P%&,&& (&+"#( &, #%"#& 8(,&/& &)/ 0%&,'(&

/%0)#& +% 0(/ (&.

B( 8& &) 0%&,&,/0& #() &)/ 8(()&,.

D"( - 8( )# 8(0%"/& /%%#& 0 # &, "# 8(&,/0/&

() : B%"0 '&/ B,(& B%&)/& A," %'( 8

8(0( 8& 0 %'%"(/& 0%&& #%#( /%')& 0%&,,&.


INTERNASIONAL



INTERNASIONALBEBERPA PEN%UN%KAPAN KHUSUS !

". Pen4un42a;an Se47en

Pen=atuan 2ese3uruhan se47en bisnis 2e da3a7

satu entitas bisnis 7e7buat ;en44una tida2 7un42in untu2 7en4a2ses

2eter4antun4an ;erusahaan ;ada tia; se47en industri. In?or7asi se47en

di;er3u2an untu2 7en4identi?i2asi2an trend ;ertu7buhan, ;ro?itabi3itas,

dan resi2o =an4 berhubun4an den4an tia; se47en.

$. Pen4un42a;an #a7;a2 sosisa3 Ban=a2 ;erusahaan =an4 7e3a2u2an

da7;a2 sosia3 untu2 7e7ban4un i7a4e seba4ai ;erusahaan =an4

bertan44un4 <a@ab 2e;ada 7as=ara2at. #a3a7 ha3 ini ada & ;en4un42a;ansosia3, =aitu !

a. Tena4a Ker<a

b. 1a3ue Added A6tivities

6. Masa3ah Lin42un4an

BA>A BUKU ! RE#ERI>K #.S >HOI BUKU I E#ISI )

BAB ( HAL. "+(*$$/

SUHARTO UNIV.BOROBUDUR ,0



MATA UAN% ASIN%P%"#& M)(&#(+& )%"(') 8 /)(<()# (&)%"&)(+&! #%(&,,

)"&#/#(& 8& 0+"& /%&,& &, 8(#(/& #&,) /+0%/#.

F/)+" ) &, %'%"( /+&)"('#( %&,%&( /+0%/#()# 0+"&/%&,& )%"#%') 8 @P%"'%8& M) U&, &, )%"(') 08 /)(<()#

(&)%"&#(+&.

S% )"&#/#( 8($)) /% 8 ) &, )%"#%') '%"+0%"#(.

B%"0 &(( 0%"#& () #%'%&"& (/ 8(//& 0+"& /+&#+(8#(! /

0'( )%"8( '%"'%8 %&$)) )"&#/#(& %&") ) &, +/!/(')& )(8/ 8 /%#%",& &)"0+"& /%&,& #%(&,, 0%%$&

&, 0(&, 8 8 %&,' ) &, +//% 8 ) &,

&%," # 0%"#& )(&#(+& )%"#%') 8%&,& %&,,&/& &(( )/"

=%;$&,% ")%>.

N(( T/" 8 &, 8(')/& +% #) ) &, &)/%&80)/& #) &() ) &, #(&, (&&.




A. NILAI TUKAR

N(( K+&<%"#( #) ) &, 8 &, # 8"( ) &, &, (& 08

&(( )/" =%;$&,% ")%> )%")%&).

P%"'& &(( #) ) &, &, 8("%%/#(/& 08 0%"'& &(( )/"8(#%''/& '%'%"0 /)+"! &)" (& :

T(&,/) (&#( &%," #) &%," 8%&,& )(&,/) (&#( )(&,,( /&

%&"&/& &(( ) &, ) #%'(/&.

N%"$ 0%'"& ='&$% + 0%&)> #) &%," N%," &,

&(( %/#0+" %%'(( &(( (0+" /& %&,( #"0# 08 &%"$

0%'"&. S"0# N(( ) &, &(/. D%(#() M%&"&/& &((

) &,.

T(&,/) B&, =I&)%"%#) R)%> 8( &%," , '%"0%"& 08 &(( )/".

B%'%"0 /)+" (&& (#: S#)% P+()(/! E/+&+( 8& K%#)'(&

P+()(/.

R,( L' N(( T/" =E;$&,% G(&# &8 L+#%#>

P%"'& &(( )/" %&,#(/& ",( ' &(( )/". R,( L' &, )(8/

8("%(##( 8(#(/& 8"( )"&##( ) &, #(&, &, 8(//& 08

"%/%&(&, 8($)) 8 ) &, #(&, /% 8 ) &, +/.




B. TRANSAKSI MATA UANG ASING

K"%& &(( )/" '%"/)#(! #( 8"( &(( )/" &, 8($)) 08 )&,,

)"&#/#( '%"' 08 #) )&,, 0%&%%#(& )"&#/#(.

+&)+ : T&,, 1 J&"( 24! P%"#& A 8( I&8+&%#( %'%( P%")&

8"( USA #%'%#" 1 ) 08 #) &(( )/" 1 R0 .! )"; 8($)) :

P%")& R0 ...

U)&, D,&, R0 ...

P8 ),. 3 J&"( 24 )"&#/#( 8(&#( 08 #) &(( )/" 1 R0 .5A/(')& )(' /%",(& #%'%#" R0 5..=1 J) ; =5->

1. O&% T"&#/#( A00"+$.

P8 0%&8%/)& (&(! 0%&%%#(& )"&#/#( 8()&//& #%',( 0%&%%#(&

)%"80 "%/%&(&, 0%")& :

U)&, D,&, R0 ...!- P%")& 5..!-

K# R0 .5..!-

2.




T9+ T"&#$)(+& A00"+$

P8 0%&8%/)& )9+-)"&#$)(+& 00"+$! )(8/ 8 0%&%#(& )8.

0%")&! )%)0( 8(//& 0%&$))& )%"80 ' ",( 0%"'& &((

)/" ! () :

U)&, D,&, R0 ...

R,( 0%"'& N(( T/" 5..

K# R0 .5..

D"( /%8 0%&8%/)& 8( )# )(8/ 8 &, 8(&,,0 0(&, $+$+/.

.FORARD EHANGE ONTRATS

A8 P%"#%)& &)/ %'%( 8& %& ) &, #(&, 8( # 8) 08

&(( )/" )%)0 &, 8(#%') @F+"9"8 R)%.D.TRANSLASI MATA UANG ASING

1. A#& &)/ M%//& T"&##(

P"+#%# %&%)0/& '%"',( %&(# ) &, #(&, /% #) ) &,.

SUHARTO UNIV.BOROBUDUR ,,



2. M%)+8% T"&##(

. S(&,% R)% M%)+8 =""%&) R)% M%)+8>

'. M)(0% R)% M%)+8 :

""%&) N+&$""%&) M%)+8 M+&%)" N+&+&%)" M%)+8

T%0+" M%)+8

3. P%&,"& 08 0+"& K%&,&

E. PRAKTEK DI SEBELAS NEGARAA#)"(! B"(! K&8! P%"&$(#! J%"&!J%0&,! M%/#(/+! B%&8!

N(,%"(! I&,,"(#! U&()%8 S))% A%"($.

B$ B/ A/&)&#( I&)%&#(+& HetiTrias@ati d22. Ha3.() dst.

SUHARTO UNIV.BOROBUDUR ,/




AKUNTANSI UNTUK PERUBAHAN HAR%A



AKUNTANSI UNTUK PERUBAHAN HAR%A

8>HAN%IN% PRI>ES9A##( )%+"( /&)&#( '9 &() +&%)%" #)'( #%)(0 #)! &(( &, #%/"&,

)%)0 # 8%&,& &(( &, &, /& 8)&,.

B%"8#"/& "%() %/+&+(! (&( )(8/ )%"8( 8( 8&( &).

B%"8#"/& &(( (#)+"(# %&80)/& /"()(/& /"%& %&,'(/& /)+"-/)+"

%/+&+( &, )%"8(! )%") %') 0%"'&8(&,& &)"0+"& /%&,&

#() 8(//& /"%& )(8/ %0%")('&,/& /"%& &$ 0%"'& ",

8& /##.

A.INDEKS HARGA UMUM DAN KHUSUS

1. I&8%/# H", U

I&8%/# H", U 8(') 8%&,& %&,,&/& ")-") ",

#%/%+0+/ '"&, 08 )()(/ 9/) )%")%&) /%8(& 8(0%"'&8(&,/&8%&,& ")-") ", '"&, &, # 08 0%"(+8% 8#".

2. I&8%/# H", K##.

H", #) '"&, &, )%",&)&, 8%&,& 08 0%"(&)& 8&

0%&9"& 8& '(# 8(0%&,"( +% 0%"'& )(&,/) ", .




3. M# P%&((& 8%&,& P%"'& H",

U&() M+&%)%" 08 9/) &, '%"'%8 %((/( 8 '%( &, '%"'%8

0.

Ti4ht 7onetar= ;o3i6=! %&,#(/& )(&,/) '&, &, )(&,,(! %%/)(

&)/ %&,+&)"+ (&#(! 8& 08 #) &, # )(' 0%"(&)&

/+&#%& )%"80 '"&, 8& # '%"/(') 8 80/ :

M%&(&,/)& 0%"(&)& /+&#%& &,/(& /& %&(&,/)/&

(0+"! /"%& (0+" %'( " &)/ %%&( 0%"(&)&

/+&#%&.

S)"+&, ""%&$ =/"%& )(&,/) (&#( &, "%&8> %') &%,"

)%"#%') /"&, %&,&)&,/& 8 %/#0+" /"%& ", 0"+8/

&%," )%"#%') %'( 8('&8(&,/& &%," (&.

*&, %&8( )&)&,& 8 ',(& %&%/& /%#%('&,&

&)" )(&,/) (&#( &, 80) 8()%"( #%(&,, 0%")'&%/+&+( '(/ 8& )%)0 %((/( 0+#(#( /+0%)()( 8( 0%"8,&,& 8&(.




4. R%/%&(&, M+&%)%" 8 /# ) /)(< (&& ) )&, &,

/& 8()%"( ) 8('" 08 &() +&%)%" &, )%)0.

5. R%/%&(&, N+& M+&%)%" 8 "%/%&(&, &, )(8/ %&(/&

#) /( &)/ #% &() +&%)%" )%")%&). +&)+ :P%"#%8(&! P%")&! T&! M+8 S 8& L' &, D()&.

B. ONSTANT MONETAR* UNIT RESTATEMENT

A8 '%&)/ 8"( %&)/& /%'( 0+"& /%&,& &)/

0%"'& 8 8 '%( &() +&%)%". L&,/-&,/ 8

%//& CONSTANT MONETARY UNIT RESTATEMENT :

1. N%"$

P"+#%# "%#))%%&) 8(( 8"( &%"$! &,/& :

M%&,(8%&)((/#( /)(< 8& +8 #%',( "%/%&(&, +&%)%"

) &+& +&%)%". M%&)/& "%/%&(&, +&%)%" 08 &(( &+(&&.

M%&%%#(/& "%/%&(&, &+&+&%)%" &)/ 0%"'& 8

'%( #%/ 0%'%(&.




J(/ 0%&%#(& )(&,/) ", 8(//& &)/ )& #%'%&! #%

#8+ &, 8(,&/& 0%'&8(&,& 8%&,& )& (&( "#

8((/)#%")/& 8& 8(&)/& 8%&,& )(&,/) ", )& (&(. J8( (/

)%"80) (&#( 1! #% #8+ )& #%'%& "# 8(/(/&8%&,& 11.

2. L0+"& K%&,&

L0+"& /%&,& &+"& 8(#%#(/& #%)% &%"$! HPP %&,,&/&

#8+ 0%"#%8(& &, )% 8(#%#(/& 8& 8%0"%#(#( 8(8#"/& 08

0%&%#(& ,%8&, 8& 0%")&. L&,/ &,/ &, 8(//& &)/ 0%&%#(& 0+"& L' R,( 8 :

M%&,(8%&)((/#( 8& %&%#(/& "%/%&(&, &, )%"(!

%&,,&/& 0"($% (&8%;%# 08 )&,, 0%'%(&.

M%&,()&, 8%0"%#(#( '%"8#"/& (#)+"($ $+#) &, )% 8(#%#(/&.

M%&%#(/& "%/%&(&, &, 80) 8(##(/& #%"(&, )%"8( #% 0%"(+8% )%"#%')! (#& 0%&&! 0%'%(& %&,,&/& <%",%

(&8%;.

SUHARTO UNIV.BOROBUDUR /0



M%&,()&, HPP 8%&,& %&,,&/& 0%"#%8(& 9 8& /("

&, )% 8(#%#(/& 8%&,& )(&,/) ", 08 #) 0%&%#(&

&%"$ 8& , 0%'%(& &, )% 8(#%#(/&.

M%&,()&, ' ",( 8 '%( 8"( /%0%((/& "%/%&(&, +&%)%".

3. I#)"#( +&#)&) M+&%)" U&() R%#))%%&)

P%&(& &(( 08 0+"& /%&,& 8%&,& (#)"#( #%',( $+&)+ :

B$ B/ A/&)&#( I&)%&#(+& H%)(T"(#9)( 8//. H.66! 678& 7! 71.

. R%#))%%&) N%"$! &,/ &,/ &, 8(//& #''. :

R%/%&(&, +&%)%" =/#! P()&, D,&,! 8& #% )&, > 8(&)/&

8 &(( /+&#)& 08 &(( &+(& /"%& (&( "0 &,

&&)(& 8()%"( ) 8('".R%/%&(&, &+&-+&%)%". P%"#%8(& 8(#%#(/& &)/ %"%%/#(/&

0%"'& 8 '%(. U&)/ %//& (&( "# 8(/%)( /0&

0%'%(& 8(//&. P%"#%8(& /(" 8(##(/& 8(0%"+% 08

/") )%"/(".




B&,&& 8& 0%")& 0%" 8(0(# 0(#/& %&") )&,,

0%'%(&.

S '(# 8& 0(8 (& $0() 8(#%#(/& %&,,&/& (&8%/# 08

)& 0%&& #.L' D()& 8(0%"+% 8"( #%(#( /)(< 8%&,& )&, 8& +8

&, )% 8(//& "%#))%%&).

'. R%#))%%&) L0+"& R,( L'

P%&%)0& K%",(& P%&& /)(< )%)0 : N(( B/ 8(/"&,(

", 8%0"%#(#(. D%0"%#(#( 8(#%#(/& %&") )&,, 0%"+%&.

R%/%&(&, &, )%"8( #%0&&, )&! (#& 0%&80)&!

'( 0%&&! '( 0%&& 8& 8(&(#)"#(! '( '&,

8& 0/ 8(#%#(/& 8%&,& (&8%/# ")-") &)/ )& )#'.

HPP 8(()&, 8%&,& ##( 0%"#%8(& 9 8& /(" 8(0%"+%

08 /") /% 4.

R,( ' 8 '%( )%"8( /"%& /%0%((/& "%/%&(&, +&%)%"

#% )%&)&, 9/) /%)(/ '%( %&,( 0%"'&.




4. E<#( +&#)&) M+&%)" U&() A$$+&)(&,

L0+"& K%&,& 8%&,& &() +&%)%" &, /+&#)&) )(8/ 8(8%#(&

&)/ %&%8(/& (&+"#( ", /## #) '"&, 8& #.

B%#"& 0%&," (&#( )8 0%"#& )%",&)&, 08 /+0+#(#(/)(< 8& +8. P%"#& &, %<%",%-& )(&,,( /%&,/(&&

%0%"+% /%&)&,& #% (&#(.

. URRENT VALUE AOUNTING

M%(0)( #% #(#)% 0%&((& &, 8(8%#(& &)/ %&)/& ",

/##. ""%&) V% F(&&$( S))%%&) %&&//& 0%&," 0%"'&

", &)/ )(0 "%/%&(&,.

""%&) V% 8(8#"/& 08 ", (&0) 8& +) 0)! (# :

R%0$%%&) +#) ", (&0)! A/)(< ", +) 0).

""%&) V% 8(()&, 8%&,& #0%$(($ 0"($% (&8%;! U)&, D,&,

8(&)/& N(( N+(&! U)&, J&,/ P&&, %%"/&

0%"()&,& 0"%#%&) <%.

S%(#( ""%&) V% &)" A/)(< 8& U)&, 8 M+8 #.




1. G%"(&, A8#)%&)

D(') 8( 0+"& L' R,(! '%"'&,& 8%&,& 0%&," (&#( .

K%)(/ ")-") 0%(&& %'( '%#" 8"(08 ")-") /)(< +&%)%"!

0%%,&, # '%"8 8 0+#(#( %&,&)&,/& #% /+&8(#(%/+&+( %&,( (&#(.

K%",(& /"%8()+" /(') %&"&& 8 '%( &() +&%)%" "0

/%&)&,& ',( 0%%,&, #! / 0%" %') G%"(&, K"%8().

P8 #()#( 8(& ")-") /)(< +&%)%" %'( '%#" 8"(08

")-") 0%(&&! 0%'%'&& ,%"(&, 8(') &)/ 0+"& ",('! 8%&,& $" 8%(/(& %&"&/& 0%&80)&. J

G%"(&, A8#%&) 8(()&, 8%&,& $" :

R)-R) P(&&

G%"(&, A8#)%& ----------------------------- ; T+) P%&%#(& V

R)-R) O0%")(&, A##%)

SUHARTO UNIV.BOROBUDUR /,



2. E<#( ""%&) V% A$$+&)(&,

M%'%"(/& (&+"#( &, "%%<& )%"80 0%"'& ",!

)%"80 '%'%"0 0%&80) &, %&%&)&, 8 :

P%&%&)& $""%&) $+#) '%"#() #'%/)(.

D( '%'%"0 /##! $""%&) $+#) &,/(& #() &)/ 8(()&,

(/ 0"+8/ )(8/ 8( #%$" .

R,( ' 8 '%( #%"(&,/( )(8/ 8()&//& 8 $""%&)

<% +8%#. T(8/ 8 /+&#%&## %&,%&( 0%"/& )%"80 ",( '

8 '%(! 0/ 8()&//& 08 0+"& /%&,& )

8(#//& &,#&, 8 +8 # 8( &%"$.

D. INFLASI DI BEBERAPA NEGARA

B%'%"0 N%," %&,)#( I&#( 08 P%0+"& K%&,& () :

N%," : A#)"(! B"(! K&8! P%"&$(#! J%"&!J%0&,! M%/#(/+!

B%&8! N(,%"(! I&,,"(#! U&()%8 S))% A%"($.

B$ B/ A/&)&#( I&)%&#(+& HetiTrias@ati d22. Ha3.+' dst.

SUHARTO UNIV.BOROBUDUR //

HARMONISASI AKUNTANSI INTERNASIONAL



HARMONISASI AKUNTANSI INTERNASIONAL

A. KEBUTUHAN AKAN STANDAR INTERNATIONAL

A("& '"&,! +8! 8& #'%"-#'%" %/+&+( &)" &%," 8&

/)(<()# '(#&(# 8( %'( 8"( #) &%," %%"/& #)&8" /&)&#( &,

)(8/ %&,/##/& 08 #) &%," #! )%)0( '(# 8()%"( #%

0(/.

B. STANDARDISASI VS HARMONISASI H"+&(##( #)&8" /&)&#( '%"")( '9 0%"'%8& &)" &%,"

"# 8(0%")&/& #%(&( &,/(&. P%")"& 0& 0"/)%//&)&#( '%"#() &#(+& &,/(& #( '%"/ 8( )(0-)(0 &%,".

H"+&(##( '%"")( '9 #%/%+0+/ &%," #%) 08 #)&8"

/&)&#( &, 0(" # )%)0( %&,"#/& 0%&,&,/0& 8&

"%/+&#((#( 8%&,& #)&8" &, 8()%"(.

H"+&(##( '%"")( (&+"#( /%&,& 8(#(/& '%"8#"/&#)&8" &#(+& 8& (&)%"&)(+&.

. DORONGAN INTERNASIONAL




. DORONGAN INTERNASIONAL

A," "&+##( #)&8" /&)&#( 0%" 8+"+&,& (&)%"&#(+& )%"80

"+&(##( )%"',( )# '8& &, %9/(( 0%%"(&) 8& '8& &,%9/(( 0"+%#( /&)&#( ) 0(/ (& &, '%"/()&. D(#/#(/&

8+"+&,& "+&(##( 8"( :

IAS %9/(( 0"+%#( /&)&#(.

U&()%8 N)(+& M%9/(( 0%%"(&) &%,"-&%," &,,+).

OED M%9/(( 0%%"(&) &%," &,+).

D+"+&,& (&)%"&#(+& (&&.

='$ : /&)&#( (&)%"&#(+& H%)( T"(#9)(! 8//- . 17 - 11>

D. DORONGAN REGIONAL

D+"+&,& 8"( "% "%,(+& &)/ %//& "+&(##( #)&8"

/&)&#( 8(&)"& :

U&( E"+0! N+") A%"($& F"%% T"8% A,"%%&)! R%,(+& L(&&.




". *"R"&BANAN T"RBARU

D+"+&,& &#(+& &)/ "+&(##( #)&8" /&)&#( # 0%&)(&,&

8%&,& 8+"+&,& "%,(+& 8& (&)%"&#(+&. B&/ /##! '8& 0%')#)&8" &#(+& %"%/ 8%&,& #)&8" (&)%"&#(+&.

D+"+&,& &#(+& &)/ "+&(##( #)&8" /&)&#( %(0)( :

1. P#" +8 &#(+& %0%")('&,/& /%9('& ',( 0%"#&

#(&, )%"8)" 8( 0#" +8 &)/ %'%"(/& 0+"& /%&,& &,

#%#( 8%&,& IAS #%") %&,&,/0/& (&+"#( /%&,& '%"8#"/& #)&8" &%," # 8& #)&8" &#(+&.

2. D( '%'%"0 &%,"! 0%') #)&8" /&)&#( &#(+& %&,8+0#(

#)&8" /&)&#( (&)%"&#(+& 8& %0'(/#(/&& #%',( #)&8"

&#(+&.

3. D( '%'%"0 /##! #)&8" &#(+& #) &%," 8(0%&,"( +% #)&8"

&%," (&. S)&8" K&8 (#& 8(0%&,"( +% USA 8& I&,,"(#.




RANU&AN

K%8(& 0+()(/ 8& %/+&+( #) (&( &,/(& %&,/#%%#"( /%')& /&

8& 0%&,%'&,& #)&8" /&)&#( (&)%"&#(+&.

P%"8,&,& 8& (&<%#)#( (&)%"&#(+& %&,"#/& #)&8" /&)&#( &,

)(8/ '%"#() /## &)/ &%," )%")%&).

H"+&(##( #)&8" /&)&#( %&"&/& 0%"'%8& &)" #)&8" &#(+&

8& %&(&,/)/& 0%'&8(&,& 0+"& /%&,&.

D+"+&,& "+&(##( &, %# 8(/#((/#(/& /% 8 8+"+&,&(&)%"&#(+&! "%,(+& 8& &#(+&.

T% I&)%"&#(+& A$$+&)(&, S)&8"8 +())% 8 # #) +",&(##(

) 8 %&8+"+&, "+&(##( #)&8" /&)&#(.

S)&8" IAS %(0)( 0%&,/"&! 0%&$))&! 8& 0%&,&,/0& &,

'%"'&,& 8%&,& 0%0+"& /%&,&. ISAR 8 # #) '8& U&()%8 N)(+& &, )%"(') 8 %&8+"+&,

"+&(##(. ISAR %//& 0%")%& )&& 8& %&%"'()/& 0+"&

)&&.




T% O",&()(+& +" E$+&+($ ++0%")(+& 8& D%<%+0%&) %&%"'()/&

0&8& 0%0+"& /%&,& &)/ 0%"#& )(&#(+& &, %-

+/#/& 08 0%&,&,/0& (&+"#(.

T% E"+0%& U&(+& 8 0/) 0%"8,&,& 8 %&8+"+&, "+&(##(#)&8" /&)&#( 8( &)" &%," &,,+).

T% F+") 8& S%<%& EU 8("%$)(<%# +$# 08 0%&(0& 8& /+&#+(8#(

0+"& /%&,&.

K&8! M%/#(/+! 8& A%"(/ S%"(/) 8 &,,+) )% N+") A%"($&

F"%% T"8% A,"%%%&).D+"+&,& &#(+& &)/ "+&(##( #)&8" /&)&#( # 0%&)(&,&.

K%#/#%#& "+&(##( ,+' /& )%",&)&, 08 0%') #)&8"

/&)&#( &#(+& 0/ %&%"( "+&(##( ) )(8/.


*"R&ASA+AHAN HUSUS DA+A& *"+A*ORAN



*"R&ASA+AHAN HUSUS DA+A& *"+A*ORAN"UANAN

A. KOMBINASI BISNIS

- E/#0&#( I&)%"&

- E/#0&#( E/#)%"&

". Ti;e*Ti;e Ko7binasi Bisnis

. M%",%"

'. K+&#+(8#(

$. Poo3in4 o? Interest dan Pur6hase Methods

D M%)+8% &, 8(,&/& &)/ %&,%%/)(/& /+'(&#( '(#&(# ():

Pur6hase Method

T%"80) 0%"'& 8 /&)'(()#! /)(< 8(0%"+% 8& (" "/%) <%8(,&/& &)/ %&$)) 0%"+%&.

P%'%(& /)(< 8& # #) 0%"'& 8(/+'(&#(/& 08 (" "/%)

<%. G++89( 8('%&)/ (/ (" "/%) <% %%'(( $+#) /)(< 8& #

8('%(


AKUNTANSI INTERNASIONAL PERMASALAHAN



KHUSUS DALAM PELAPORAN KEUANGANPoo3in4 O? Interest

T(8/ 8 0%"'& 8 /&)'(()#! 0%&$))& %&,,&/& &((

'/.P%'%(& /)(< 8& # #) 0%"'& 8(/+'(&#(/& 08 &((

'/ . T(8/ 8 ,++89(.

3. G++89(

4. L0+"& K%&,& K+&#+(8#(

A8 L0+"& &, 8(#(0/& +% 0%"#& (&8/ &)/ %&&//&

0+#(#( /&,& 8& #( +0%"#( 8"( 0%"#& (&8/ 8& &/ #%',(

#) /%#)& &() %/+&+(.

L0+"& K+&#+(8#( 8( B%'%"0 N%,".

B. AKTIVA TIDAK BERUJUD

1. G++89(


AKUNTANSI INTERNASIONAL PERMASALAHANKHUSUS DALAM PELAPORAN KEUANGAN



KHUSUS DALAM PELAPORAN KEUANGAN

2. P%&%()(& 8& P%&,%'&,&

3. L%#%# . A/&)&#( L%#%# B$ A/&). I&)%"&#(+& ! H%)( T(#9)( 8//

'. O0%")(&, V# 0() L%#%# $. A/&)&#( L%#%# 8( B%'%"0 N%,"

4. P%&#(+& &8 P+#)- R%)("%%&) B%&%(#




"+O&*O :

I . BAB / SION D

II. BAB

SH"++AIII. BAB ANA

IV. BAB VI4TORIA

V. BAB 10 &USIA&SIH




Documents

Slide Kuliah Akt Internsional