Psak 50

Powerful Essays
LIMITED HEARING
PSAK 50 (Revisi 2006): Instrumen Keuangan: Penyajian dan Pengungkapan

14 November 2006

PUBLIC HEARING

TUJUAN
PSAK 50 (1998) Vs PSAK 50 (2006)
Menyamakan pengaturan akuntansi dan pelaporan investasi efek hutang dan efek ekuitas Menetapkan prinsip penyajian instrumen keuangan sebagai kewajiban atau ekuitas dan untuk saling hapus aset keuangan dengan kewajiban keuangan Prinsip-prinsip ini melengkapi prinsip pengakuran dan pengukuran dalam PSAK 55 (2006)

PUBLIC HEARING

RUANG LINGKUP
PSAK 50 (1998) Vs PSAK 50 (2006)
• Mengatur perlakuan akuntansi untuk: Efek ekuitas yang tersedia nilai wajarnya Efek utang • Tidak mengatur: Metode ekuitas Investasi pada anak perusahaan Nir laba

Diterapkan oleh semua entitas untuk semua jenis intrumen keuangan kecuali:

PUBLIC HEARING

PSAK (1998) Vs Revisi
PSAK 50 (1998): Perusahaan harus mengklasifikasi efek utang dan ekuitas dalam salah satu dari tiga kelompok berikut:
• dimiliki hingga jatuh tempo (held to maturity); • diperdagangkan (trading); atau • tersedia untuk dijual (available for sale).

PUBLIC HEARING

PSAK (1998) Vs Revisi
PSAK 50 (Revisi) Hanya mengatur perlakuan akuntansi terkait dengan penyajian dan pengungkapan seluruh instrumen keuangan termasuk derivatif

PUBLIC HEARING

PSAK (1998) Vs Revisi
PSAK 50 (1998) tidak mengenal ketentuan derecognition PSAK 50 dan 55 revisi mengatur ketentuan derecognition

PUBLIC HEARING

REKLASIFIKASI
PSAK 50 (1998) Perusahaan dimungkinkan untuk memindahkan efek hutangnya dari dimiliki hingga jatuh tempo ke klasifikasi yang lain
• Dari ‘diperdagangkan’: • Ke ‘diperdagangkan’:
Laba/rugi tidak dikoreksi Laba/rugi diakui seluruhnya saat perubahan kelompok

• Dari ‘dimiliki hingga jatuh tempo’ ke ‘tersedia untuk dijual’: • Dari ‘tersedia untuk dijual’ ke ‘dimiliki hingga jatuh tempo’ :
Laba/rugi belum direalisasi tetap bagian ekuitas dan diamortisasi selama masa premi/diskonto.
PUBLIC HEARING

Laba/rugi diakui dibagian

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