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5.7 Hibah Pemerintah ........................................................................................................ 127
5.8 Aset dari Pelanggan ...................................................................................................... 129
5.9 Penurunan Nilai ........................................................................................................... 131
Latihan Soal ............................................................................................................................ 141
BAB 6
SEWA........ ..................................................................................................................................... 151
6.1 Identifikasi Sewa ........................................................................................................... 152
6.2 Perlakuan Akuntansi atas Sewa .................................................................................. 155
Latihan Soal ............................................................................................................................ 169
BAB 7
INSTRUMEN KEUANGAN ........................................................................................................... 177
7.1 Definisi Instrumen Keuangan ..................................................................................... 178
7.2 Klasifikasi Aset Keuangan dan Liabilitas Keuangan .................................................. 182
7.3 Reklasifikasi Aset Keuangan dan Liabilitas Keuangan .............................................. 188
7.4 Pengakuan dan Pengukuran Aset Keuangan dan Liabilitas Keuangan ................... 189
7.5 Penghentian Pengakuan dan Pengukuran Aset Keuangan
dan Liabilitas Keuangan ............................................................................................... 194
7.6 Penurunan Nilai Aset Keuangan ................................................................................. 206
7.7 Lindung Nilai ................................................................................................................. 210
7.8 Penyajian ....................................................................................................................... 215
7.9 Pengungkapan .............................................................................................................. 218
Latihan Soal ............................................................................................................................ 225
BAB 8
IMBALAN KERJA, PROVISI, DAN KONTINJENSI ..................................................................... 231
8.1 Imbalan Kerja Jangka Pendek ..................................................................................... 233
8.2 Imbalan Pasca Kerja...................................................................................................... 234
8.3 Imbalan Kerja Jangka Panjang Lain ............................................................................ 242
8.4 Pesangon ....................................................................................................................... 242
8.5 Pengakuan Provisi dan Kontinjensi ............................................................................. 243
8.6 Pengukuran Provisi dan Kontinjensi ........................................................................... 243
8.7 Pengukuran Provisi dan Kontinjensi ........................................................................... 244
8.8 Penerapan Aturan Pengakuan dan Pengukuran ........................................................ 244
8.9 Pengungkapan Provisi & Kontinjensi .......................................................................... 245
Latihan Soal ............................................................................................................................ 246
BAB 9
PAJAK PENGHASILAN ................................................................................................................. 253
9.1 Definisi Terminologi dalam Akuntansi Pajak Penghasilan ....................................... 254
9.2 Pajak dalam Laporan Keuangan ................................................................................ 255
9.3 Dasar Pengenaan Pajak ............................................................................................... 262
Latihan Soal ............................................................................................................................ 274
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MODUL CA - Pelaporan Korporat - Aja.indd 6
