Beruflich Dokumente
Kultur Dokumente
KONSEPTUAL
AKUNTANSI
Akuntansi Keuangan 1
Pengertian Akuntansi
Lingkungan Akuntansi
Social
Economic
Politics
Conditions
Restraints
Influences
AKUNTANSI
Legal
As a result accounting objectives and practices are not the same today as they
Were in the past. Accounting theory has evolved to meet changing demands
and influences .( Kieso Weygant, p. 2)
Financial Reporting
The financial information
A company provides
To help users with capital
Allocation decisions
about the company
Users
(present and potential)
Investors and creditors
use financial reports
to make their capital
allocation decisions
Capital Allocation
The process of
determining
How and at what cost
money is allocated
Among competing
interests
2. LAPORAN VS PELAPORAN
KEUANGAN
SFAC No 1 : Pelaporan Keuangan
PSAK No 1 : Laporan Keuangan
3. Standar AKuntansi
4. Conceptual Framework
Brief Title
Statement 1
Statement 2
Statement 6
Statement 4
Statement 5
Statement 7
Objectives of Financial
Reporting (Business)
Qualitative
Characteristics
Elements of Financial
Statements (replaces 3)
Objectives of Financial
Reporting (Non-business)
Recognition and
Measurement Criteria
Using Cash Flows
5. KARAKTERISTIK KUALITATIF
INFORMASI AKUNTANSI
Agar informasi akuntansi bermanfaat, maka
perlu mengandung beberapa karakteristik
kualitatif.
Dikatakan kualitatif karena sampai saat ini
tidak ada model matematis (atau kuantitatif)
yang bisa dipakai untuk memastikan
informasi yang lebih bermanfaat dengan
informasi yang kurang bermanfaat.
Karakteristik-karakteristik ini harus
dipertimbangkan ketika perusahaan
memilih beberapa alternatif metode
akuntansi.
Karakteristik kualitatif dari informasi akuntansi
ini dapat ditunjukkan dengan hirarki
karakteristik kualitatif (SFAC No.2).
5. Kharakteristik Kualitatif
UNDERSTANDABILITY
Pengguna
Kriteria
Primer
RELEVAN
Nilai Prediksi
Sekunder
Feedback value
Comparability
RELIABILITY
Timeliness
Verifiability
Representational
Faithfulness
Consistency
Neutrality
Pemakai informasi
Akuntansi
Decision Makers
(Pengambilan Keputusan)
Benefits > Costs
(Manfaat > Biaya)
Kualitas Primer
Kandungan Kualitas
Primer
Kualitas Sekunder
Relevances
Reliability
(Relevansi)
(Keandalan)
- Predictive Value
- Verifiability
(Nilai prediksi)
(Daya uji)
- Feedback Value
-Representational
(Nilai umpan balik) Faithfulness
(Representatif)
- Timeliness
- Neutrality
(Tepat waktu)
(Kenetralan)
Comparability Including Consistency
(Bisa diperbandingkan termasuk
konsistensi)
Materiality (Kematerialan)
Refresh!
Primary
Qualities
Secondary
Qualities
Pervasive
Criteria
User
Specific
Qualities
Consistency
Understandability
Relevance
Comparability
Reliability
Decision
Usefulness
Aktiva
Kewajiban
Ekuitas
Modal disetor
Distribution to owners
Comprehensif Income
Pendapatan
Biaya
Gain
Losses
Asumsi Dasar
Economic Entity
Going Concern
Monetary Unit
Periodicity
Prinsip Dasar
Historical cost
Revenue Recognition Principle
Matching Principle
Full Disclosure Principle
Constraints
4. Conceptual Framework