Pergeseran Pencatatan Akuntansi dan Nilai Historis ke Nilai Wajar  

Oleh:

Sutrisno, Theodorus Djoko

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Jurnal Ekonomi dan Bisnis vol. 4 no. 2 (Aug. 2004), page 180-195.
Topik: Present Value of the Future Cash Flows; Net Selling Price; Quoted Market Price; Historical Cost; Fair Value

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ100.4 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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This paper discusses the changing of the accounting concept from historical cost to fair value. Currently the application of historical cost to some extend does not reflect the actual company’s condition therefore can mislead the users of the financial statements. Fair value reflects an amount that more relevant for decision making because it reflected the actual company’s condition at the present and in the future. Several values have been used to determine the fair value of assets or liabilities, among others are quoted market price, net selling price and present value of future cash flow. The latest standards issued by IASC and FASB have accommodated accounting of fair value and are moving away from the historical cost concept. In general, historical cost concept is still widely used, while the fair value is only used if certain conditions occurred or is limited to accounting for certain industries.

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