Page 6 - Modul CA - Pelaporan Korporat
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PELAPORAN KORPORAT
BAB 6: SEWA .......................................................................................................................... 163
6.1 Pengertian Sewa ......................................................................................................... 165
6.2 Perlakuan Akuntansi Atas Sewa ................................................................................ 167
BAB 7: INSTRUMEN KEUANGAN ....................................................................................... 183
7.1. Definisi Instrumen Keuangan ................................................................................... 185
7.2. Klasifikasi Aset Keuangan dan Liabilitas Keuangan .............................................. 189
7.3. Reklasifikasi Aset Keuangan dan Liabilitas Keuangan ........................................... 195
7.4. Pengakuan dan Pengukuran Aset Keuangan dan Liabilitas Keuangan ............... 196
7.5. Penghentian Pengakuan Aset Keuangan dan Liabilitas Keuangan ...................... 201
7.6. Penurunan Nilai Aset Keuangan .............................................................................. 212
7.7. Instrumen Ekuitas ...................................................................................................... 216
7.8. Lindung Nilai .............................................................................................................. 217
7.9. Penyajian ..................................................................................................................... 221
7.10. Pengungkapan ............................................................................................................ 225
BAB 8: IMBALAN KERJA, PROVISI DAN KONTINGENSI .............................................. 235
8.1 Pengertian Imbalan Kerja .......................................................................................... 238
8.2 Imbalan Kerja Jangka Pendek ................................................................................... 238
8.3 Imbalan Pascakerja .................................................................................................... 239
8.4 Imbalan Kerja Jangka Panjang Lain ......................................................................... 248
8.5 Pesangon ..................................................................................................................... 248
Pengakuan Provisi dan Kontingensi ......................................................................... 249
8.6 IAI WEB VERSION
8.7 Pengukuran Provisi dan Kontingensi ....................................................................... 249
8.8 Penggantian, Perubahan dan Penggunaan Provisi................................................. 250
8.9 Penerapan Aturan Pengakuan dan Pengukuran ..................................................... 251
8.10 Pengungkapan Provisi dan Kontingensi .................................................................. 251
8.11 Imbalan Berbasis Saham .......................................................................................... 252
BAB 9: PAJAK PENGHASILAN ............................................................................................ 257
9.1 Definisi Terminologi Dalam Akuntansi Pajak Penghasilan ................................... 259
9.2 Pajak Dalam Laporan Keuangan .............................................................................. 260
9.3 Dasar Pengenaan Pajak ............................................................................................. 268
BAB 10: KOMBINASI BISNIS DAN KONSOLIDASI ............................................................... 283
10.1 Pengertian Kombinasi Bisnis .................................................................................... 285
10.2 Kombinasi Bisnis Entitas Tidak Sepengendali ........................................................ 286
10.3 Kombinasi Bisnis Entitas Sepengendali .................................................................. 290
10.4 Laporan Keuangan Konsolidasian ............................................................................ 291
10.5 Laporan Keuangan Tersendiri ................................................................................... 300
10.6 Pelepasan Bisnis ......................................................................................................... 301
10.7 Kehilangan Pengendalian .......................................................................................... 302
VI Hak Cipta 2025 IKATAN AKUNTAN INDONESIA – Dilarang memfoto-kopi atau memperbanyak Hak Cipta 2025 IKATAN AKUNTAN INDONESIA – Dilarang memfoto-kopi atau memperbanyak VII
