Elizabet Desi Astuti (1911031034) Dan Tristan Lizikri Maulana (1951031020) - Tugas Pertemuan Ke 2 AKM1.

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Kicontans Wedonjan Wenengain Noma Piva Desi Ast Upuos034) Trston_Liziwi Maulana (a61031020) Jarugon = $4 Raurkangs {Vor g) > Juma, 09 Oktdber_goa0 1E2-4 Gaotitarve Choruckenstics | Guolrntve cMormctensBC being displayed when companies in the sGmgacbity {same dustry are using the same _occounting ganar L b- | Gundy of Informoxion AMat COntieme ycers' earlier expectutione ‘Conta Voie © Sanpete Rot Providing companisont of a compuny FIOM yeriod _ eCOMPrabiiey | Xp_|eiod. d-| Vonotes ‘The economic consequences of a Standard of Mar oteuttalrty @: | Requires high depree of consoncur amony Indiwidvads on a given eVerigiability | i { Measucement: sia [§- 7 Wedicrive value 1S on ingredient of Ans FundOmental quality OF /+Relevance { { t { { \ngortnation | | 1 TT en BECLT LE LE eL brio on. i |g: | Four quatitwive choracrenstics ‘That ore Tinted +o both ¢ Timelines 1 Welevunce and Foitheull veprerentetion Te Veinaality 5 { To Comparnbitisy + oindsstana abi L We [Ae vera 1S nok recorded becouse HS effect on Income would noe |e Mokerality [droge a decision Ta [Meatriitey 15 an Ingredient of this fundamental qdolity of o Fathfal [ | accounting \nforation. Representation |_| 4 [Toe fuidomentat qualities thet mnke oceunttg information [» Rdeuonce { \Wejul for deduren —moling purposes Faith Peqentei LT te | Vsswance of interim ceports gon eromple of weak einancing © Timelines TT Tapatiey of reevance ? | Reo aa } Ea-F (Clements of “Fnoncial Gorements) | a. Laas Opigation kp Aronsfer Feiources onising from a post Aronwactiin. [ b-| Equery | Increase owiterghriy, Interest by Yssvance of share. ic c | Kaui, Vedlores ond gays cain deiidends (© owners iya \ncome (Compre [ Ynerenses in nek assets in a. patod from non-owner Sources y Ventve Income) if Dipindai dengan CamScanner_ Dipindai dengan CamScanner Bssexs Team Chuvacteriaed by Service potential or future economic Venedit. i Ayome. Equol Wncroase In assets less lobitittes during the year, after adding distributions t ouners and Subtracting Wivectment ‘oy owner + | Equity, Rigduol Interest ia The aasers oF the enterprise after deducting HS lailiies - ncome Vncrenses assets during a feiod Kivough sole of product. Vecreases assers during “the period by tains the Equity Company's own Shares Dipindai dengan CamScanner Dipindai dengan CamScanner &2-6 C Assumptions Period ) Erpense_recogntiton principle subsequent Indicates that gaic value change 6) Cost principle sae account) Yo gucchase ace aot secorded te Do Mot use revenue fecogattton principle) — Ensuces frat all reli ingormation, 3) Full disclosuce Ws reported oh Prindple 6 [Rationale why plant assets ace not reported |2) Going concern at kquideton yalue. (Oo not use historia cost Principle) i 2 Generally records reve the point o¢ p) Reveaue Fecogn ition sale €__Indicades Hat personal ond buvines cears | 1) Beonomic entity Weeping Should be separately maintained assumption 3 Separates financial ingoconarion wro Kore | a) Periodicity assumption Pesods for feperting purpose T [hh Permits the use of fair value valuation in | 9) Fair value principe certain _hiation a Assumes that Hre yen is He “Measuring shel 3) Monetary uett used 40 report on @inancial pergormance of ol Bruen gtoo Japanese company Dipindai dengan CamScanner 62-7 CAssumption, Prtactples, and _Consteaint) Value changes ace aot cee atzed tn tel . “e ishoricat cok Financial goreration 1% Qreseated sornat \ovestos wil Dok be Misled Wile assets ase, cagitaligea and ametned over eras @ Erpense. recageition Rexiods beneeted, Principle Recuerage companies use fair Value gor Que gases je Measuccenent (fair value Of valuing gingecial secusitics inciple) © [Gach entererise “is bug as a unit diskioct From |» Ecoramic eaties osmmgten ts owner oF eunets : : 2] At saeigicamt gost -skakement of Eoancial [pfull disclosuee grecige - 4 Postion eveots ase cegorved b | Revenue, Ws Secorded at Bint o€ sale Rescaue recognition grineigle All iengortaat asgects o¢ bord indoatuces are AFA Ssclosice Renage Qresented Wo Fmancial statements Rationale for acral accountng Je Acceuat - boss astuagtion The use o€ cosolidated atoments 1s Weed le Econoeic eahty assumption Regastieg muck be done ak dogaed Lene + Perediciny assaenghen larecvats, fio_allowance ge6 doublgal accounts \~ ebtabiisinod JoMecuenet Cfaic Vale Principle) AN Qouments ont OF eke Casy ace Charged to [M\seatlantous _Enpense J Enipens.e recagartion praviple Dipindai dengan CamScanner © | Gocawid We cecerded oy at me of Qucchase Meaucement CHstencat cost _getocigle) ® | Cod Ceceives and Gaid S Not the base used to # Reverse and Expense Kecognine Fevenres acd expenses recognition principle 4 |A comgaey chacays WS sales commission cat @ Engense caeegnihen fo expense Principle. me @ Dipindai dengan CamScanner

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