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Oleh:

Widyastuti, Etty

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Jurnal Ekonomi dan Bisnis vol. 3 no. 1 (Feb. 2003), page 67-80.
Topik: Currency Differences; Company Profit; Accounting Treatment; ISAK 4

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ100.3 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The high rate of depreciation in Indonesia nowadays, causes great lost for many countries. The main point of the lost is the depreciation of rupiah to US dollar. According to the paragraph 32, PSAK 10 and ISAK 4, in this situation, in the great depreciation, the loss on foreign currency can be added in the cost of assets and be capitalized. Moreover, there other limitations that must be fulfilled, such as loss on foreign currency coming from the present currency of liabilities acquired the fixed assets. The accounting standard of the currency differences in another country (Malaysia, Singapore and Thailand) is different as from Indonesia. Although the standard comes from the same source, but Malaysia, Singapore allows postponing the loss of foreign currency from long-term transaction. Therefore, although the standard used as reference is the same, it is not sure that the accounting treatment or method is the same, because usually the standard used by a country fit to the economic situation of that country. Based on tax regulations, in the loss on foreign currency can be reduced by gross profit.

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