SUMMARY : INVESTMENT

DEBT INVETMENT
HELD TO MATURITY: TRADING/AVAILABLE FOR SALE:
AMORTIZED COST FAIR VALUE
Pada tanggal investasi sama
Debt investment- aset
Cash
(sebesar nilai pembelian)
Pada saat penerimaan bunga: jika debt dibeli pada harga diskon sama
Cash
Debt investment
Interest revenue
Pada saat penerimaan bunga: jika debt dibeli pada harga premium
Cash
Debt investment
Interest revenue

Penyesuaian akhir tahun (jika diskon)/ Sama

Interest receivable
Debt investment Ditambah penyesuaian akhir tahun untuk debt berdasarkan nilai vair
Interest revenue value (jika
Penyesuaian akhir tahun (jika premium) Fair value adjustment
Interest receivable Unrealized holding gain or loss_income
Debt investment Atau jika fair value < nilai buku:
Interest revenue
Unrealized holding gain or loss_income
Fair value adjustment

Pada saat penjualan (jika gain)

Cash
Interest revenue
Debt invetment
Gain
Pada saat penjualan (jika loss)
Cash
Loss
Interest revenue
Debt invetment

1
Latihan:
Roche Group (CHE) purchase $2.000.000 at the beginning of 2015 at discount by paying $1.805.626. The bonds have a four-year term, rate of
interest of 6 percent. Interest is payable annually dec, 31. Fair value of the bond at december 31, 2015 is $1.900.000. The following schedule
amortizaion of bond.

HELD TO MATURITY: TRADING/AVAILABLE FOR SALE:

AMORTIZED COST FAIR VALUE
Pada tanggal investasi

Debt investment
Cash

Penyesuaian akhir tahun

AMORTIZED COST FAIR VALUE

December 31, December 31
Statement of financial position Income statement Statement of financial position Income statement
Long term investment Other income and expenses Investment Other income and expenses
Debt investment Interest revenue Debt investment Interest revenue
Current Asset Current asset Unrealized holding gain
Interest receivable Interest receivable

2
DEBT INVENTMEN
1.800
42.505

2.000

Debt inve

CA. 17.7