Perlakuan Akuntansi Selisih Kurs  

Oleh:

Wibisono, Haris

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Widya Warta: Jurnal Ilmiah Universitas Katolik Widya Mandala Madiun vol. 35 no. 01 (Jan. 2011), page 113-133.
Topik: Hedging; capitalization; foreign exchange; replacement cost; recoverable amount

Ketersediaan

Perpustakaan PKPM Nomor Panggil: W76 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

This literature study aims (1) to evaluate the accounting treatments of exchange differences on Indonesia GAAP and (2) to determine the extent to which its use is beneficial for the company to present more accurate and transparent statements. The study focuses on the accounting treatments of exchange differences in financial accounting at the extraordinary depreciation. This issue is raised because of the pros and cons regarding the accounting treatments of exchange differences capitalized in SAK, especially ISAK 4. Capitaluzation of foreign exchange differences acording to the ISAK 4 can be implemented with the conditions of extraordinary depreciation and hedging improbability. Foreign exchange differences which can be capitalized are the foreign exchange differences on foreign currency of property paid in foreign currency. With the maximum limit, the lower level is chosen between replacement cost, recoverable amount

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