Page 6 - MODUL CA - Pelaporan Korporat 2021
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DAFTAR ISI
BAB 1
STANDAR PELAPORAN KEUANGAN ......................................................................................... 1
1.1 Pengertian Pelaporan Korporat dan Pelaporan Keuangan ....................................... 2
1.2 Standar Akuntansi di Indonesia .................................................................................. 3
1.3 Konvergensi IFRS .......................................................................................................... 5
1.4 Kerangka Konseptual Pelaporan Keuangan ................................................................ 8
1.5 Isu Terkini dari Standar Pelaporan Keuangan ............................................................ 19
Latihan Soal ............................................................................................................................ 20
BAB 2
ETIKA DAN TATA KELOLA .......................................................................................................... 25
2.1 Etika ............................................................................................................................... 26
2.2 Tata Kelola Perusahaan ................................................................................................ 31
Latihan Soal ............................................................................................................................ 52
BAB 3
PENYAJIAN LAPORAN KEUANGAN ........................................................................................... 55
3.1 Ketentuan Penyajian Laporan Keuangan .................................................................. 56
3.2 Kebijakan Akuntansi ..................................................................................................... 60
3.3 Estimasi Akuntansi ....................................................................................................... 61
3.4 Kesalahan Periode Sebelumnya .................................................................................. 62
3.5 Mata Uang Fungsional dan Penyajiannya ................................................................. 63
3.6 Pengungkapan Pihak-Pihak Berelasi .......................................................................... 64
3.7 Laba Per Saham ............................................................................................................. 65
3.8 Peristiwa Setelah Periode Pelaporan ........................................................................... 66
3.9 Penyajian Laporan Keuangan Interim ....................................................................... 68
Latihan Soal ............................................................................................................................ 69
BAB 4
ASET LANCAR .............................................................................................................................. 73
4.1 Pengertian Aset Lancar ................................................................................................. 74
4.2 Persediaan .................................................................................................................... 75
4.3 Aset Tidak Lancar Dikuasai untuk Dijual ................................................................... 82
4.4 Latihan Soal ................................................................................................................... 90
BAB 5
ASET TIDAK LANCAR .................................................................................................................. 95
5.1 Pengertian Aset Tidak Lancar ...................................................................................... 96
5.2 Properti Investasi ......................................................................................................... 96
5.3 Aset Tetap....................................................................................................................... 105
5.4 Aset Takberwujud .......................................................................................................... 117
5.5 Aset Biologis .................................................................................................................. 123
5.6 Aset Tambang ............................................................................................................... 125
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05/07/21 11.42
MODUL CA - Pelaporan Korporat - Aja.indd 5
MODUL CA - Pelaporan Korporat - Aja.indd 5 05/07/21 11.42
