Uts Teori Akun

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1. Apakah standarisasi aturan akuntansi dapat mengurangi asymetric information dalam LK antara penyusun dengan pembaca? In which way accounting standard can reduce asymmetric information between company and stakeholders in the uses of financial statements? Explain. 2. Sebutkan upaya FASB dalam membangun dan meningkatkan standar akuntansi keuangan. Explain FASB’s mission to establish and improve standards of financial accounting. 3. Gambarkan dan jelaskan skema dari hirarki Accounting Qualities. Describe the Hierarchy of Accounting Qualities.

4. Jelaskan perbedaan antara rule based dan principle based. Explain the difference between rule based and principle based. 5. Penggunaan fair value dalam IFRS terlihat sebagai sesuatu yang tidak sesuai dengan prinsip conservatism dalam akuntansi. Jelaskan pendapatmu mengenai pernyataan tersebut. ‘The use of fair value in IFRS seems like against conservatism principle.” Explain your argument about the statement above.

6. Jelaskan apa yang dimaksud dengan agency theory dan agency cost. Explain about agency theory and agency cost.
7. Jelaskan apa yang dimaksud dengan positive dan normative theory? berikan contohnya. Explain about positive and normative theory. Please give the example. 8. Apa saja transaksi yang termasuk ke dalam comprehensive income? Apakah comprehensive income lebih berguna bagi investor dlm proses decision making? What transactions should be reported as comprehensive income? Does comprehensive income brings more benefit for decision making process? 9. Jelaskan dua jenis resiko berdasarkan tipe dari Resiko (Types of Risk) As an investor, we have to aware with the risk of investment. We can divide risk into two types of risk. Explain the definition and the difference between two types of risk.

10. Jelaskan model atau bentuk market yang ada berdasarkan The Efficient Market Hypothesis. Dari model tersebut, menurut anda Indonesia tergolong jenis market yang mana? Explain three...
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