Scribd Logo
Upload

Welcome to Scribd!

  • 28 views

    22.19 Office Lens

    Uploaded by

    alex
    The document discusses the accounting policy note disclosure requirements in financial statements. It states that the accounting policy note must disclose: 1) The measurement basis used in preparing each item in the financial statements clearly. 2) If more than one measurement basis is used, the information on how management determined which measurement basis to use for which item or event. 3) Descriptions of key accounting policies for areas like revenue recognition, basis of consolidation, depreciation, provisions, and cash.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content

    You might also like

    22.19 Office Lens

    Uploaded by

    alex
    28 views11 pages
    The document discusses the accounting policy note disclosure requirements in financial statements. It states that the accounting policy note must disclose: 1) The measurement basis used in preparing each item in the financial statements clearly. 2) If more than one measurement basis is used, the information on how management determined which measurement basis to use for which item or event. 3) Descriptions of key accounting policies for areas like revenue recognition, basis of consolidation, depreciation, provisions, and cash.

    Original Description:

    scan...

    Original Title

    230917 22.19 Office Lens

    Copyright

    © © All Rights Reserved

    Available Formats

    DOCX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    The document discusses the accounting policy note disclosure requirements in financial statements. It states that the accounting policy note must disclose: 1) The measurement basis used in preparing each item in the financial statements clearly. 2) If more than one measurement basis is used, the information on how management determined which measurement basis to use for which item or event. 3) Descriptions of key accounting policies for areas like revenue recognition, basis of consolidation, depreciation, provisions, and cash.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    28 views11 pages

    22.19 Office Lens

    Uploaded by

    alex
    The document discusses the accounting policy note disclosure requirements in financial statements. It states that the accounting policy note must disclose: 1) The measurement basis used in preparing each item in the financial statements clearly. 2) If more than one measurement basis is used, the information on how management determined which measurement basis to use for which item or event. 3) Descriptions of key accounting policies for areas like revenue recognition, basis of consolidation, depreciation, provisions, and cash.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    of 11

    Penyajian Kebijakan Akuntansi

    84. Bagian kebijakan akillltansi dallilll Catatan aras


    Laporall Keuangan ynenjelaskan hal-hal vehagai herikllt:
    (a) (lasar pengllkuran dalli'll en l'iapkan laporil/l

    111 enta/lltllli laporan keuangan secal*ll benar.

    85. Pengguna perlu Iliengetdhui (lasar pengllklllill yang


    digunakan (nilai historis, nilai pasar, nilai realiwjsi. nilai wajar
    atau nilai sekarang) sebagai landasan (lalarn penyiapan laporan
    keuangan. Apabila lebill dari satu (lasar pengukuran digunakan
    dalam laporan keuangan, rnaka infonnasi yang
    (l,jj

    Ic

    perisliwa
    tev('l nii (li (lan laba rgi. Kol)ijakan aklajsi ,
    li(lak lerljai'gs rada, hal lal sebagai borikl:

    pviqil) hasil salja; prisil)Mjri113ip


    konsoli(lasi;
    ((1) pcggalngaj tsa Ira; pcgaka beba lermask
    penyusular ata amortiqasi aset l(tiap (lan a,cl ii(lak
    berwjud', nrabalal;
    (g) ndlarabal;
    (II) nsyarakah;
    itishna' ,
    (j) ijaral;
    (k) salam;
    (l) insirme keargan dan investasi;
    (m) persediaa;
    (n) pajak termask pajak tanggulan;
    (o) penyiqilar;
    (p) imbalan kerja pejabarar Jjata ang asing;
    (lefi n isi sepje sala (lav geografi (lan (lagar alokasi l)iaya
    ar illi' ,
    (s) (lefiisi kas (lan kas; (lan

    l)eggka pan la
    ini jik tilcA dili ekpk dilpgia p ri
    jpri vg iliphliksika hers leg lpo
    keg:
    tq

    ici 'i

    "t engen(ti lit 0/'(ijusi dan

    da la g" 11/'
    ,('tititas

    en tiras spa ria/' IIO Id i ng; da n


    (d) nanta anggotil direAsi AotniM1t'i;

    ititnlah ,selatna periode yang bersanglcutan.

    S 7. l/nt11A ,setiap Ienis instrutnen pendanaan dalatn


    nata ttang aing, entiia syariah harus tnengllng/capkan
    inforntasi berikllt ini:
    (a) karakteristiA dari setiap instrunten pendanaan
    terntasu/( in/'orntasi ntengenai n isbah bagi hasil/
    "targin/tl j rall dan nanta petnodal;
    (b) nilai notninal dalton tnata Ilang asing, jangka vaktll,
    tanggal jatuh tentpo, iadual angsuran atau p baya ra n ;
    (e) kon versi tnenjadi e/ek lain jika instrunten pendanaan
    dapat dik on versi
    (d) nilai kurs Vang digunakan pada tanggal Neraca;
    (e) iatnilt(llt; da n
    (f) hal penting lainttva.

    88. I p (l bila Stan da r I A un tani


    terscblli
    e.,
    dit1/lgA
    a n,

    fakt(l
    PEN*XRIK3XX

    You might also like