Akuntansi Internasional ( Perbandingan PSAK 41 - 44 )

MAKALAH

AKUNTANSI INTERNASIONAL

Nama Kelompok :

Dellina Rizki Azhari             ( 22213152 )

Muhammad Rifani               ( 26213105 )

Yessi Wilda Haloho               ( 29213697 )

Kelas :

4EB26

FAKULTAS EKONOMI

UNIVERSITAS GUNADARMA

2017

1.      PSAK 41 dan PSAK 43

PSAK 41 dan PSAK 43 tidak memiliki IFRS/IAS yang sesuai karena telah dilakukan pencabutan terhadap PSAK 41 : Akuntansi Waran dan PSAK 43 : Akuntansi Anjak Piutang yang telah disahkan oleh Dewan Standar Akuntansi Keungan pada 5 Desember 2009 yang pernyataannya terdapat pada PPSAK 2.

Oleh karena itu, dengan disahkannya PPSAK 2 ini, entitas yang sebelumnya menggunakan PSAK yang dicabut dalam menyusun laporan keuangannya tidak menggunakan PSAK tersebut sebagai acuan.

Pernyataan Pencabutan Standar Akuntansi Keuangan 2

Pencabutan PSAK 41: Akuntansi Waran Dan PSAK 43: Akuntansi Anjak Piutang

Pernyataan Pencabutan Standar Akuntansi Keuangan 2: Pencabutan PSAK 41: Akuntansi  Warandan PSAK 43: Akuntansi Anjak Piutang terdiri dari paragraf 01-09.

PENDAHULUAN

Tujuan

1.      Pernyataan ini bertujuan untuk mencabut pemberlakuan PSAK 41: Akuntansi  Waran dan PSAK 43: Akuntansi Anjak Piutang.

2.      PSAK 41: Akuntansi Waran mengatur perlakuan akuntansi waran, baik untuk yang diterbitkan menyertai penerbitan efek utang, waran yang diterbitkan menyertai saham maupun waran yang diterbitkan tanpa menyertai penerbitan efek.

3.      PSAK 43: Akuntansi Anjak Piutang mengatur perlakuan akuntansi beserta pengungkapan transaksi anjak piutang, baik bagi faktor maupun bagi klien.

Dasar Pertimbangan Pencabutan

             Dasar pertimbangan pencabutan PSAK 41: Akuntansi Waran dan PSAK 43: Akuntansi Anjak Piutang adalah adanya tumpang tindih pengaturan dalam PSAK 41 dan PSAK 43 dengan SAK untuk suatu transaksi dan peristiwa lainnya.

Ketentuan Pencabutan

a.       PSAK 41: Akuntansi Waran dan PSAK 43: Akuntansi Anjak Piutang dinyatakan tidak berlaku sejak tanggal efektif Pernyataan ini.

b.      Pernyataan ini berlaku untuk seluruh entitas yang menerapkan PSAK 41: Akuntansi Waran dan PSAK 43: Akuntansi Anjak Piutang.

c.       Pengaturan untuk transaksi dan peristiwa lain yang ada dalam PSAK 41: Akuntansi Waran dan PSAK 43: Akuntansi Anjak Piutang mengacu SAK yang relevan.

Ketentuan Transisi

            Dengan dikeluarkannya Pernyataan ini, entitas menerapkan SAK terkait, yang prinsip di dalamnya menggantikan prinsip-prinsip PSAK 41: Akuntansi Waran dan PSAK 43: Akuntansi Anjak Piutang, khususnya ketentuan transisi yang diatur dalam SAK tersebut.

Tanggal Efektif

            Pencabutan PSAK 41: Akuntansi Waran dan PSAK 43: Akuntansi Anjak Piutang berlaku efektif untuk periode tahun buku yang dimulai pada atau setelah 1 Januari 2010.

2.      PSAK 42

PPSAK 4 tentang Pencabutan PSAK 31: Akuntansi Perbankan, PSAK 42: Akuntansi Perusahaan Efek, dan PSAK 49: Akuntansi Reksa Dana telah disahkan oleh Dewan Standar Akuntansi Keuangan pada 15 Desember 2009.

Oleh karena itu, dengan disahkannya PPSAK 4 ini, entitas yang sebelumnya menggunakan PSAK yang dicabut dalam menyusun laporan keuangannya tidak menggunakan PSAK tersebut sebagai acuan.

Pernyataan Pencabutan Standar Akuntansi Keuangan 4

Pencabutan PSAK 31: Akuntansi Perbankan, PSAK 42: Akuntansi Perusahaan Efek, Dan PSAK 49: Akuntansi Reksa Dana

 

PENDAHULUAN

Tujuan

1.      Pernyataan ini bertujuan untuk mencabut pemberlakuan PSAK 31: Akuntansi Perbankan, PSAK 42: Akuntansi Perusahaan Efek, dan PSAK 49: Akuntansi Reksa Dana.

2.      PSAK 31: Akuntansi Perbankan mengatur pengakuan, pengukuran, penyajian, dan pengungkapan laporan keuangan bank.

3.      PSAK 42: Akuntansi Perusahaan Efek mengatur perlakuan akuntansi untuk transaksi yang secara khusus berkaitan dengan perusahaan efek.

4.      PSAK 49: Akuntansi Reksa Dana mengatur perlakuan akuntansi untuk transaksi khusus yang berkaitan dengan reksa dana.

Dasar Pertimbangan Pencabutan

Dasar pertimbangan pencabutan PSAK 31: Akuntansi Perbankan, PSAK 42: Akuntansi Perusahaan Efek, dan PSAK 49: Akuntansi Reksa Dana adalah:

a.       Dampak dari konvergensi ke standar akuntansi internasional (International Financial Reporting Standards atau IFRSs) yang mengakibatkan perlunya pencabutan SAK untuk suatu industri tertentu yang sudah ada pengaturannya dalam SAK.

b.      Adanya inkonsistensi antara pengaturan dalam PSAK 31, PSAK 42, dan PSAK 49 dengan Kerangka Dasar Penyusunan dan Penyajian Laporan Keuangan.

c.       Adanya tumpang tindih pengaturan dalam PSAK 31, PSAK 42, dan PSAK 49 dengan SAK untuk suatu transaksi dan peristiwa lainnya.

d.      Adanya perubahan konsep atau peraturan yang menjadi dasar penyusunan SAK untuk suatu industri tertentu sehingga pengaturan dalam SAK tersebut tidak sesuai dengan konsep atau peraturan yang ada sekarang.

Ketentuan Pencabutan

a.       PSAK 31: Akuntansi Perbankan, PSAK 42: Akuntansi Perusahaan Efek, dan PSAK 49: Akuntansi Reksa Dana dinyatakan tidak berlaku sejak tanggal efektif Pernyataan ini.

b.      Pernyataan ini berlaku untuk seluruh entitas yang menerapkan PSAK 31: Akuntansi Perbankan, PSAK 42: Akuntansi Perusahaan Efek, dan PSAK 49: Akuntansi Reksa Dana.

c.       Pengaturan untuk transaksi dan peristiwa lainnya yang ada dalam PSAK 31: Akuntansi Perbankan, PSAK 42: Akuntansi Perusahaan Efek, dan PSAK 49: Akuntansi Reksa Dana mengacu SAK yang relevan.

Ketentuan Transisi

            Dengan dikeluarkannya Pernyataan ini, entitas menerapkan SAK terkait, yang prinsip di dalamnya menggantikan prinsip-prinsip PSAK 31: Akuntansi Perbankan, PSAK 42: Akuntansi Perusahaan Efek, dan PSAK 49: Akuntansi Reksa Dana, khususnya ketentuan transisi yang diatur dalam SAK tersebut.

Tanggal Efektif

            Pencabutan PSAK 31: Akuntansi Perbankan, PSAK 42: Akuntansi Perusahaan Efek, dan PSAK 49: Akuntansi Reksa Dana berlaku efektif untuk periode tahun buku yang dimulai pada atau telah 1 Januari 2010.

3.      PSAK 44

IFRIC/SIC (the International Financial Reporting Interpretation Committee)		ISAK		PERBEDAAN
IFRIC 15	Perjanjian untuk Pembangunan Real Estate	PSAK 44	Accounting for Real Estate Development	Ada perbedaan dalam akuntansi untuk pengembangan real estat antara PSAK 44 dan IFRIC 15. PSAK 44 mengatur ketentuan khusus berkaitan dengan pengakuan pendapatan dari berbagai jenis pengembangan real estat, komponen biaya, alokasi tunjangan dan pengungkapan. IFRIC 15, bagaimanapun adalah interpretasi yang lebih luas dari akuntansi pendapatan dan biaya yang terkait dengan entitas yang melakukan pembangunan real estate secara langsung atau melalui subkontraktor. IFRIC 15 alamat apakah kesepakatan jatuh dalam lingkup IAS 11 (Kontrak Konstruksi) atau IAS 18 (Pendapatan) dan ketika pendapatan dari pembangunan real estate harus diakui. IFRS 15 akan menggantikan IFRIC 15 ketika menjadi efektif pada 1 Januari 2018, atau ketika diterapkan awal.

Sumber :

http://iaiglobal.or.id/v03/files/file_sak/pencabutan/PPSAK%202%20FINAL%20(10%20NOV%202014).pdf

http://iaiglobal.or.id/v03/files/file_sak/pencabutan/PPSAK%204%20FINAL%20(10%20NOV%202014).pdf

https://www.pwc.com/id/en/publications/assets/assurance/ifrs-psak-comparison-2014.pdf

STRUCTURE AND WRITTEN EXPRESSION

Nama  : Dellina Rizki Azhari

NPM   : 22213152

Kelas   : 3EB26

Tugas Softskill Bahasa Inggris Bisnis 2

STRUCTURE AND

WRITTEN EXPRESSION

The second section of the TOEFL test is the Structure and Written Expression section. This section consists of forty questions (some tests may be longer). You have twenty-five minutes to complete the forty questions in this section.

There are two types of questions in the Structure and Written Expression section of the TOEFL test:

1.      Structure (questions 1-15) consists of fifteen sentences in which part of the sen-tence has been replaced with a blank. Each sentence is followed by four answer choices. You must choose the answer that completes the sentence in a grammatically correct way.

2.      Written Expression (questions 16-40) consists of twenty-five sentences in which four words or groups of words have been underlined. You must choose the underlined word or group of words that is not correct.

GENERAL STRATEGIES

1.      Be familiar with the directions. The directions on every TOEFL test are the same, so it is not necessary to spend time reading the directions carefully when you take the test You should be completely familiar with the directions before the day of the test.

2.      Begin with questions I through 15. Anticipate that questions I through 5 will be the easiest. Anticipate that questions 11 through 15 will be the most difficult Do not spend too much time on questions 11 through 15.There will be easier questions that come later.

3.      Continue with questions 16 through 40. Anticipate that questions 16 through 20 will be the easiest. Anticipate that questions 36 through 40 will be the most difficult. Do not spend too much time on questions 36 through 40

4.      If you have time, return to questions 11 through 15. You should spend extra time on questions 11 through 15 only after you spend all the time that you want on the easier questions.

5.      Never leave any answers blank on your answer sheet. Even if you are not sure of the correct response, you should answer each question.There is no penalty for guessing.

THE STRUCTURE QUESTIONS

In the TOEFL test, questions 1 through 15 of the Structure and Written Expression section test your knowledge of the correct structure of English sentences. The questions in this section are multiple-choice questions in which you must choose the letter of the answer that best completes the sentence.

Example ____is taking a trip to New York.

(A) They

(B) When

(C) The woman

(D) Her

In this example, you should notice immediately that the sentence has a verb (is taking), and that the verb needs a subject. Answers (B) and (D) are incorrect because when and her are not subjects. In answer (A), they is a subject, but they is plural and the verb is taking is singular. The correct answer is answer (C); the woman is a singular subject. You should therefore choose answer (C).

STRATEGIES FORTHE STRUCTURE QUESTIONS

1.      First study the sentence. Your purpose is to determine what is needed to complete the sentence correctly.

2.      Then study each answer based on how well it completes the sentence. Eliminate answers that do not complete the sentence correctly.

3.      Do not try to eliminate incorrect answers by looking only at the answers. The incorrect answers are generally correct by themselves.The incorrect answers are generally incorrect only when used to complete the sentence.

4.      Never leave any answers blank. Be sure to answer each question even if you are unsure of the correct response.

5.      Do not spend too much time on the Structure questions. Be sure to leave adequate time for the Written Expression questions.

The following skills will help you to implement these strategies in the Structure section of the TOEFL test.

SENTENCES WITH ONE CLAUSE

Some sentences in English have just one subject and verb, and it is very important for you to find the subject and verb in these sentences. In some sentences it is easy to find the subject and verb. However, certain structures, such as objects of prepositions, appositives, and participles, can cause confusion in locating the subject and verb because each of these structures can look like a subject or verb. The object of the preposition can be mistaken for a subject.

Therefore, you should be able to do the following in sentences with one subject and verb: (1) be sure the sentence has a subject and a verb, (2) be careful of objects of prepositions and appositives when you are looking for the subject, and (3) be careful of present participles and past participles when you are looking for the verb.

SKILL 1: BE SURE THE SENTENCE HAS A SUBJECT AND A VERB

You know that a sentence in English should have a subject and a verb. The most common types of problems that you will encounter in the Structure section of the TOEFL test have to do with subjects and verbs: perhaps the sentence is missing either the subject or the verb or both, or perhaps the sentence has an extra subject or verb.

Example I

____ was backed up for miles on the freeway.

(A) Yesterday

(B) In the morning

(C) Traffic

(D) Cars

In this example you should notice immediately that there is a verb (was), but there is no subject. Answer (C) is the best answer because it is a singular subject that agrees with the singular verb was. Answer (A), yesterday, and answer (B), in the morning, are not subjects, so they are not correct. Although answer (D), cars, could be a subject, it is not correct because cars is plural and it does not agree with the singular verb was.

Example II

Engineers____ for work on the new space program.

(A) necessary

(B) are needed

(C) hopefully

(D) next month

In this example you should notice immediately that the sentence has a subject (engineers), and that there is no verb. Because answer (B), are needed, is a verb, it is the best answer. Answers (A), (C), and (D) are not verbs, so they are not correct.

Example III

The boy _____ going to the movies with a friend.

(A) he is

(B) he always was

(C) is relaxing

(D) will be

This sentence has a subject (boy) and has part of a verb (going); to be correct, some form of the verb be is needed to make the sentence complete. Answers (A) and (B) are incor-rect because the sentence already has a subject (boy) and does not need the extra subject he. Answer (C) is incorrect because relaxing is an extra verb part that is unnecessary be-cause of going. Answer (D) is the best answer; will be together with going is a complete verb.

The following chart oudines what you should remember about subjects and verbs:

SUBJECT AND VERBS

            A sentence in English must have at least one subject and one verb.

SKILL 1

1.      Engineers……for work on the new space program.  

a.       Necessary

b.      Are needed

c.       Hopefully

d.      Next week

2.      The boy……going to the theater with his friend.

a.       He is

b.      He always

c.       Is relaxing

d.      Will be

3.      Some students of Cambridge University…..their research in Indonesia.

a.       It conduct

b.      Conduct

c.       Conducting

d.      With conducting

                                        

4.      A job on the day shift or the night shift at the plant…..available

a.       They are

b.      Are

c.       Is able to

d.      Being

5.      The new student…..the seminar on the anniversary day of Sugar Group Companies.

a.       They attend

b.      Coming

c.       Are being attend

d.      Attends

SKILL 2: BE CAREFUL OF OBJECTS OF PREPOSITIONS

An object of a preposition is a noun or a pronoun that comes after a preposition, such as in, at, of, to, by, behind, on, and so on, to form a prepositional phrase. (After his exams) Tom will take a trip (by boat).

This sentence contains two objects of prepositions. Exams is the object of the preposition after and boat is the object of the preposition by. An object of a preposition can cause confusion in the Structure section of the TOEFL test because it can be mistaken for the subject of a sentence.

Example

With his friend _____ found the movie theater.

(A) has

(B) he

(C) later

(D) when

In this example you should look first for the subject and the verb. You should notice the verb found and should also notice that there is no subject. Do not think that friend is the subject; friend is the object of the preposition with, and one noun cannot be both a subject and an object at the same time. Because a subject is needed in this sentence, answer (B), he, is the best answer. Answers (A), (C), and (D) are not correct because they cannot be subjects.

The following chart outlines the key information that you should remember about objects of prepositions:

OBJECT OF PREPOSITIONS

A preposition is followed by a noun or pronoun that is called an object of the preposition. If a word is an object of a preposition, it is not the subject.

SKILL 2

Choose the letter of the word or group of words that best completes the sentence.

1.      Mark Twain _____ the years after the Civil War the “Gilded Age.”

a.       Called

b.      Calling

c.       he called

d.      his calls

2.      Early ____ toes instead of hooves on their feet.

a.       Horses

b.      had horses

c.       horses had

d.      horses having

3.       ______ grow close to the ground in the short Arctic summer.

a.       Above tundra plants

b.      Tundra plants

c.       Tundra plants are found

d.      For tundra plants

4.      In 1867, ____ Alaska from the Russians for $7.2 million.

a.       purchased the United States

b.      to purchase the United States

c.       the United States’ purchase of

d.      the United States purchased

5.      Between 1725 and 1750, New England witnessed an increase in the specialization of _____.

a.       Occupations

b.      Occupies

c.       they occupied

d.      it occupied them

6.      The large carotid artery ____ to the main parts of the brain.

a.       carrying blood

b.      blood is carried

c.       carries blood

d.      blood carries

7.       _____ radio as the first practical system of wireless telegraphy.

a.       Marconi’s development

b.      The development by Marconi

c.       Developing Marconi

d.      Marconi developed

8.      In 1975, the first successful space probe to ____ beginning to send information back to Earth.

a.       Venus

b.      Venus the

c.       Venus was

d.      Venus it was

9.      The two biggest resort _____ Arkansas are Hot Springs and Eureka Springs.

a.       In

b.      towns in

c.       towns are

d.      towns are in

10.  NASA’S Lyndon B. Johnson Space Center _________ control center for the Mercury Gemini, and Apollo space flights.

a.       it was at the

b.      it was the

c.       was the

d.      the

sumber :

http://englishjempolan.blogspot.co.id/2015/12/skil-skill-toefl-part-structure-skill-1.html

http://iisfarida-luphme.blogspot.co.id/2012/04/skill-2-objek-of-preposition-structure.html

https://indahnyaduniamaya.files.wordpress.com/2012/05/structure.pdf