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BAB 10
KOMBINASI BISNIS DAN KONSOLIDASI ................................................................................. 279
10.1 Pengertian Kombinasi Bisnis ...................................................................................... 280
10.2 Kombinasi Bisnis Entitas Tidak Sepengendali .......................................................... 281
10.3 Kombinasi Bisnis Entitas Sepengendali .................................................................... 285
10.4 Laporan Keuangan Konsolidasian ............................................................................... 286
10.5 Kehilangan Pengendalian ............................................................................................ 298
BAB 11
INVESTASI PADA ENTITAS LAIN ............................................................................................... 301
11.1 Pengertian Investasi pada Entitas Lain dan Kebijakan Akuntansinya .................... 302
11.2 Menerapkan Akuntansi untuk Investasi pada Entitas Asosiasi ............................... 302
11.3 Penghentian Metode Ekuitas ..................................................................................... 305
11.4 Menerapkan Auntansi untuk Kepentingan pada Pengaturan Bersama ................... 306
Latihan Soal ............................................................................................................................ 309
BAB 12
PENDAPATAN ............................................................................................................................... 315
12.1 Kontrak dengan Pelanggan ......................................................................................... 316
12.2 Pengakuan Pendaptan dari Kontrak dengan Pelanggan .......................................... 316
Latihan Soal ............................................................................................................................ 332
BAB 13
ANALISIS LAPORAN KEUANGAN: FINANCIAL SHENANIGANS MENDETEKSI FRAUD
DAN GIMMICK AKUNTANSI DALAM LAPORAN KEUANGAN ............................................... 337
13.1 Jenis Financial Shenanigans ........................................................................................ 338
13.2 Jenis Financial Shenanigans ........................................................................................ 339
13.3 Mendeteksi Financial Shenanigans............................................................................. 340
13.4 Analisis atas Laporan Keuangan .................................................................................. 342
13.5 Area Permasalahan Utama ........................................................................................... 346
13.6 Analisis Menggunakan Rasio Keuangan ..................................................................... 347
Latihan Soal ............................................................................................................................ 349
BAB 14
PELAPORAN BERKELANJUTAN DAN PELAPORAN TERINTEGRASI .................................... 353
14.1 Pelaporan Keberlanjutan (Sustainability Reporting) ................................................. 354
14.2 Laporan Terintegrasi (Integrated Reporting) ............................................................... 365
14.3 Pelaporan Keberlanjutan (Sustainability Reporting) dan Pelaporan Terintegrasi
(Tntegrated Reporting) .................................................................................................. 371
Latihan Soal ............................................................................................................................ 372
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