Page 7 - Modul CA - Pelaporan Korporat
P. 7
DAFTAR ISI
BAB 11: INVESTASI PADA ENTITAS LAIN ......................................................................... 307
11.1 Pengertian Investasi Pada Entitas Lain dan Kebijakan Akuntansinya................. 309
11.2 Menerapkan Akuntansi Untuk Investasi Pada Entitas Asosiasi ............................ 310
11.3 Penghentian Metode Ekuitas .................................................................................... 312
11.4 Menerapkan Akuntansi Untuk Kepentingan Pada Pengaturan Bersama ............ 313
BAB 12: PENDAPATAN ............................................................................................................ 319
12.1 Pengertian Pendapatan .............................................................................................. 321
12.2 Kontrak Dengan Pelanggan ....................................................................................... 321
12.3 Pengakuan Pendapatan dari Kontrak Dengan Pelanggan ..................................... 322
IAI WEB VERSION
BAB 13: INDUSTRI KHUSUS .................................................................................................. 341
13.1 Asuransi ....................................................................................................................... 343
13.2 Dana Pensiun .............................................................................................................. 344
13.3 Pertambangan ............................................................................................................. 345
BAB 14: ANALISIS LAPORAN KEUANGAN: FINANCIAL SHENANIGANS MENDETEKSI
FRAUD DAN GIMMICK AKUNTANSI DALAM LAPORAN KEUANGAN ........ 351
14.1 Jenis Financial Shenanigans ................................................................................. 353
14.2 Mendeteksi Financial Shenanigans .......................................................................... 355
14.3 Analisis atas Laporan Keuangan ............................................................................. 356
14.4 Area Permasalahan Utama ........................................................................................ 360
14.5 Analisis Menggunakan Rasio Keuangan .................................................................. 361
BAB 15: PELAPORAN TERINTEGRASI ................................................................................. 367
15.1 Pelaporan Keberlanjutan (Sustainability Reporting) .............................................. 369
15.2 Laporan Terintegrasi (Integrated Reporting) ........................................................... 381
15.3 Pelaporan Keberlanjutan (Sustainability Reporting) dan Pelaporan Terintegrasi
(Integrated Reporting) ................................................................................................ 387
15.4 Perkembangan Terkini ............................................................................................... 388
KUNCI JAWABAN .................................................................................................................... 391
VI Hak Cipta 2025 IKATAN AKUNTAN INDONESIA – Dilarang memfoto-kopi atau memperbanyak Hak Cipta 2025 IKATAN AKUNTAN INDONESIA – Dilarang memfoto-kopi atau memperbanyak VII
