Page 5 - Modul CA - Pelaporan Korporat
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DAFTAR ISI
Daftar Isi
Sambutan Ketua Dewan Pengurus Nasional Ikatan Akuntan Indonesia ........................... III
Daftar isi..... ................................................................................................................................. V
BAB 1: STANDAR PELAPORAN KEUANGAN ..................................................................... 1
1.1. Pengertian Pelaporan Korporat dan Pelaporan Keuangan ................................... 3
4.3 IAI WEB VERSION
1.2. Standar Akuntansi di Indonesia ............................................................................... 4
1.3. IFRS Accounting Standards ....................................................................................... 11
1.4. Pemilihan Standar Pelaporan Keuangan ................................................................. 13
1.5. Kerangka Konseptual Pelaporan Keuangan ............................................................ 14
BAB 2: ETIKA DAN TATA KELOLA .................................................................................... 27
2.1 Etika ............................................................................................................................. 29
2.2 Tata Kelola Korporat .................................................................................................. 35
BAB 3: PENYAJIAN LAPORAN KEUANGAN ....................................................................... 61
3.1 Ketentuan Penyajian Laporan Keuangan ................................................................ 63
3.2 Kebijakan Akuntansi .................................................................................................. 71
3.3 Estimasi Akuntansi ..................................................................................................... 72
3.4 Koreksi Kesalahan....................................................................................................... 72
3.5 Mata Uang Fungsional dan Penyajian ..................................................................... 75
3.6 Pengungkapan Pihak Berelasi ................................................................................... 78
3.7 Laba Per Saham .......................................................................................................... 79
3.8 Peristiwa Setelah Periode Pelaporan ........................................................................ 80
3.9 Penyajian Laporan Keuangan Interim ..................................................................... 82
BAB 4: ASET LANCAR ........................................................................................................... 87
4.1 Pengertian Aset Lancar .............................................................................................. 89
4.2 Persediaan ................................................................................................................... 90
Aset Tidak Lancar yang Dikuasai Untuk Dijual ...................................................... 98
BAB 5: ASET TIDAK LANCAR .............................................................................................. 109
5.1 Pengertian Aset Tidak Lancar ................................................................................... 111
5.2 Properti Investasi ........................................................................................................ 112
5.3 Aset Tetap .................................................................................................................... 120
5.4 Aset Takberwujud ....................................................................................................... 133
5.5 Aset Biologis ............................................................................................................... 139
5.6 Aset Tambang .............................................................................................................. 141
5.7 Hibah Pemerintah ...................................................................................................... 143
5.8 Aset dari Pelanggan .................................................................................................... 145
5.9 Penurunan dan Pembalikan Nilai ............................................................................ 147
IV Hak Cipta 2025 IKATAN AKUNTAN INDONESIA – Dilarang memfoto-kopi atau memperbanyak Hak Cipta 2025 IKATAN AKUNTAN INDONESIA – Dilarang memfoto-kopi atau memperbanyak V
