Page 9 - Modul CAFB - Akuntansi Keuangan - 2025
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BAB 6 .................................................................................................... 175
PENYAJIAN LAPORAN KEUANGAN: ................................................. 175
Tujuan Pembelajaran ............................................................................. 175
Pendahuluan .......................................................................................... 175
A. Format Laporan Laba Rugi dan Penghasilan Komprehensif Lain . 176
B. Pelaporan Dalam Laporan Laba Rugi Dan Penghasilan
Komprehensif Lain ......................................................................... 180
C. Operasi Yang Dihentikan ............................................................... 180
D. Isu-isu Pelaporan Lain ................................................................... 183
LATIHAN SOAL ..................................................................................... 185
BAB 7 .................................................................................................... 189
ASET KEUANGAN: KAS DAN PIUTANG ............................................ 189
Tujuan Pembelajaran ............................................................................. 189
Pendahuluan .......................................................................................... 189
DOKUMEN
A. Pelaporan Kas ............................................................................... 190
B. Ringkasan dari Item Terkait Kas.................................................... 190
C. Pengakuan dan Penyajian Piutang................................................ 192
IAI
D. Pinjaman yang Dijamin dan Anjak Piutang .................................... 196
E. Wesel Tagih .................................................................................. 198
F. Penurunan Nilai Piutang ................................................................ 204
LATIHAN SOAL ..................................................................................... 210
BAB 8 .................................................................................................... 215
PERSEDIAAN ....................................................................................... 215
Tujuan Pembelajaran ............................................................................. 215
Pendahuluan .......................................................................................... 215
A. Physical Goods.............................................................................. 216
B. Termasuk Dalam Persediaan ........................................................ 217
C. Pengakuan .................................................................................... 217
C. Asumsi Arus Biaya ........................................................................ 218
D. Lower-Of-Cost-Or-Net Realisable Value ....................................... 222
LATIHAN SOAL ..................................................................................... 224
BAB 9 .................................................................................................... 229
AKUISISI DAN DISPOSISI ASET TETAP DAN ISU-ISU KHUSUS
TERKAIT ASET TETAP ........................................................................ 229
Ikatan Akuntan Indonesia| vii
