Page 6 - MODUL LEVEL DASAR AKUNTANSI KEUANGAN

Latihan Soal............................................................................................................................. 183
Referensi................................................................................................................................... 187
BAB 9 Akuisisi Dan Disposisi Aset Tetap dan Isu-Isu Khusus Terkait Aset
Tetap………………………………………………………………...................................... 188
Pendahuluan............................................................................................................................ 188
Tujuan Pembelajaran............................................................................................................... 188
A. Akuisisi Aset Tetap........................................................................................................... 189
B. Menilai Aset Tetap............................................................................................................ 189
C. Biaya Setelah Perolehan………………………………………………………………… 190
D. Disposisi Aset Tetap……………………........................................................................ 191
E. Biaya Pembongkaran…………………………………………………………………… 193
F. Biaya Pinjaman………………………………………………………………………… 194
G. Metode Depresiasi…………………………………………………………………….. 195
H. Revaluasi………………………………………………………………………………. 199
Latihan Soal............................................................................................................................. 202
Referensi.................................................................................................................................. 205
BAB 10 Properti Investasi dan Aset Tidak Lancar yang Dimiliki untuk Dijual…………………….. 206
Tujuan Pembelajaran............................................................................................................... 206
A. Properti Investasi…………………………………………................................................ 206
B. Aset Tidak Lancar yang Dimiliki untuk Dijual………………………………………… 211
DOKUMEN
Latihan Soal............................................................................................................................. 213
Referensi.................................................................................................................................. 217
BAB 11 Penurunan Nilai untuk Aset Non Keuangan ……………………………………………..... 218
Tujuan Pembelajaran............................................................................................................... 218
A. Penurunan Nilai…........................................................................................................... 218
IAI
B. Nilai yang Dapat Diperoleh Kembali.............................................................................. 218
C. Pengakuan Kerugian Penurunan Nilai………….……………………………………… 220
D. Unit Penghasil Kas ……………………........................................................................ 221
E. Jurnal Pembalik Kerugian Penurunan Nilai…………………………..……………… 223
Latihan Soal............................................................................................................................. 225
Referensi.................................................................................................................................. 229
BAB 12 Provisi, Kontijensi dan Imbalan Kerja…….. ……………………………………………..... 230
Tujuan Pembelajaran............................................................................................................... 230
A. Provisi…......................................................................................................................... 230
B. Liabilitas Kontijensi....................................................................................................... 234
C. Aset Kontijensi…………………………………………………………………………. 234
D. Imbalan Kerja………………………………….……………………………………… 235
Latihan Soal............................................................................................................................. 237
Referensi.................................................................................................................................. 242
BAB 13 Investasi- Debt Securities dan Ekuitas…….. ……………………………………………..... 243
Tujuan Pembelajaran............................................................................................................... 243
A. Akuntansi untuk Aset Keuangan....................................................................................... 243
B. Debt Investment: Biaya Perolehan Diamortisasi………………………………………. 246
C. Debt Investment: Nilai Wajar…………………………………………………………… 248
D. Equity Investment pada Nilai Wajar………………………………….………………… 250
E. Metode Ekuitas………………………………………………………………………… 252
F. Konsolidasi…………………………………………………………………………….. 254
G. Penurunan Nilai………………………………………………………………………… 254
H. Transfer………………………………………………………………………………… 256
Latihan Soal............................................................................................................................. 259
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