Page 11 - Modul CAFB - Akuntansi Keuangan - 2025
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LATIHAN SOAL ..................................................................................... 283
BAB 13 .................................................................................................. 289
INVESTASI – DEBT SECURITIES DAN EKUITAS .............................. 289
Tujuan Pembelajaran ............................................................................. 289
Pendahuluan .......................................................................................... 289
A. Definisi, Klasifikasi dan Pengukuran Aset Keuangan .................... 290
B. Investasi pada Utang (Debt Investment) ....................................... 294
C. Investasi di Ekuitas (Equity Investment) ........................................ 303
D. Penghentian Pengakuan, Reklasifikasi, dan Penurunan Nilai Aset
Keuangan ...................................................................................... 319
LATIHAN SOAL ..................................................................................... 323
BAB 14 .................................................................................................. 329
AKUNTANSI SEWA .............................................................................. 329
Tujuan Pembelajaran ............................................................................. 329
DOKUMEN
A. Definisi dan Ruang Lingkup Sewa ................................................. 329
C. Perlakuan Akuntansi Atas Sewa.................................................... 333
D. Perlakuan Akuntansi Dari Sisi Penyewa (Lessee) ......................... 333
IAI
LATIHAN SOAL ..................................................................................... 353
BAB 15 .................................................................................................. 361
LIABILITAS JANGKA PANJANG ......................................................... 361
Tujuan Pembelajaran ............................................................................. 361
A. Liabilitas Jangka Panjang .............................................................. 361
B. Jenis-jenis Liabilitas Jangka Panjang ............................................ 362
LATIHAN SOAL ..................................................................................... 370
BAB 16 .................................................................................................. 375
EKUITAS PEMEGANG SAHAM ........................................................... 375
Tujuan Pembelajaran ............................................................................. 375
A. Ekuitas Pemegang Saham ............................................................ 375
LATIHAN SOAL ..................................................................................... 383
BAB 17 .................................................................................................. 387
PENGAKUAN PENDAPATAN .............................................................. 387
Tujuan Pembelajaran ............................................................................. 387
Pendahuluan .......................................................................................... 387
Ikatan Akuntan Indonesia| ix
