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Kerangka Dasar Akuntansi

(Conceptual Framework of Accounting)
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Dituturkan oleh:
Ali Tafriji Biswan (Altaf)
Sekolah Tinggi Akuntansi Negara
o Framework sbg konsep mengenai:
information presented in general purposes financial statements
o Tujuan Framework:
o Memfasilitasi konsistensi dan formulasi logis IFRS
o Dasar penggunaan judgment dlm memecahkan isu
akuntansi, pengembangan standar baru, review standar
yang sudah ada
o Membantu penyusun laporan keuangan untuk
mengaplikasikan standar akuntansi
o Membantu pengguna laporan keuangan dalam
menginterpretasikan laporan keuangan
Objective of financial
statements
Qualitative characteristics of
information in the financial
statements
Element of financial
statements
Recognition of the element
of financial statements
Measurement of the element
of financial statements
Disclosure of the element of
financial statements
Concepts of capital and
capital maintenance
Users of
financial
statements
Objective of
financial
statements
Underlying Accrual basis Going concern
assumptions
Qualitative
characteristics
of financial Relevance Reliability
statements
Ingredients of Materiality Faithful
qualitative representation
characteristics Predictive Confirmative
value value Free from bias Substance
(neutrality) over form
Prudence
Completeness
Constraints on
relevant and
reliable information
Timeliness
Balance between qualitative
characteristics
Balance between
benefit and cost
Users and their
information needs
Decision-useful information
in the financial statements
Understandability
Comparability
Consistency and disclosure
IFRS-Hierarcy
of Accounting
Qualities
5
Predictive
Value
Feedback
Value
Timeliness
Relevance
Verifiability
Neutrality
Representational
Faithfulness
Reliability
Decision
Usefulness
Understandability
Decision
Makers
Qualitative Characteristics
(US GAAP)
Materiality
Benefits > Cost
Comparability
(including
Consistency)
perhatian
untuk memperbaiki pemahaman definisi istilah
akuntansi, IFRS masih seringkali mengacu pada
US-GAAP

Lihat pada buku:
Epstein, Barry J. & Eva K. Jermakowicz, IFRS
2010: Interpretation and Application of
International Financial Reporting Standards,
USA: John Wiley & Sons, Inc.
Decision-useful Information
Pengguna:
Investor (kini/potensial), karyawan, kreditur, pemasok,
pelanggan, pemerintah, publik
Keputusan ekonomi:
Kapan beli, tahan, atau jual investasi
Bagaimana akuntabilitas manajemen
Mampukah perusahaan untuk bayar dan sediakan manfaat bagi
karyawan
Amankah dana yang dipinjamkan
Bagaimana distribusi profit dan dividen
Bagaimana kebijakan pajak, statistik income, dan pengaturan
lainnya

1. Statement of financial position
(Balance sheet)
2. Statement of comprehensive income
(Income statement)
3. Statement of changes in equity
4. Statement of cash flows
(Cash flows statement)
5. Notes to F/S
6. Statement of financial position (dlm kasus
retrospective restatement) or reclassifies items
1+2+4+5+Auditors
opinion seringkali
disebut sebagai
General Purpose of
Financial Statements
Lalu, manakah yang
disebut sebagai
Laporan Keuangan
Pokok?
Asumsi:
Akrual
Keberlangsungan usaha (going concern)
Empat karakteristik kualitatif yang utama:
Keterpahaman (understandability)
Asumsinya: pengguna memiliki pengetahuan
akuntansi, bisnis, dan ekonomis, paling tidak mau
belajar
Relevan
Keterandalan (reliability)
Keterbandingan (comparability)

Assumptions
Accrual
Economic Entity
Going Concern
Arms-Length
Transactions
Monetary Unit
Periodicity
Principles
Historical Cost
Revenue
Recognition
Matching
Full Disclosure
Constraints
Cost-Benefit
Materiality
Industry Practice
Conservatism
Ingredients
Relevance
Predictive value: memprediksi masa mendatang
Confirmatory value: mengkonfirmasi/mengoreksi evaluasi masa lalu
Relevan dipengaruhi oleh level materialitas
Konsep materialitas: Pengabaian/kesalahan informasi menyebabkan perubahan keputusan
Reliability
Netral/bebas kesalahan (free from bias)
Hati2 dalam penggunaan judgment dalam situasi ketidakpastian (prudence)
Penyajian sejujurnya (sesuai harapan)
Faithful representation
Substance over form
Misal: Meski status kepemilikan aset berpindah, tetapi aset masih dinikmati transferor
(buyback arrangement) disposal belum dicatat
Completeness (bisa dikaitkan dg materialitas)
Comparability: Analisis time series (trend) dan cross-sectional dari entitas yg berbeda


Seringkali terjadi trade-off:
Timeliness:
Pelaporan yg asal tepat waktu atau butuh waktu supaya
reliabel tapi kehilangan relevansinya
Benefit and cost:
Harusnya benefit bagi pengguna > cost penyiapan laporan
Relevant vs reliable:
Pengukuran instrumen keuangan dg fair value lebih relevan
meski belum tentu reliabel
Pengukuran instrumen keuangan dg historical cost lebih
reliabel meski belum tentu relevan
i-GAAP (IFRS)
US GAAP (FASB Statement)
Komponen relevance: predictive
value, confirmative value
(penghubung keduanya adl
materiality)
Komponen reliability: free from
bias/neutrality (ditambah penjelasan
ttg prudent), faithful representation
(ditambah penjelasan ttg substance
over form)
Contraints: timeliness, benefit vs
cost, keseimbangan
antarkarakteristik kualitatif
Asumsi: accrual, going concern
Komponen relevance: predictive
value, feedback value, timeliness
Komponen reliability: neutrality,
faithful representation, verifiability
Constraint: benefit vs cost,
materiality, industry practice,
conservatism
Asumsi: accrual, economic entity,
going concern, arms-length
tansactions, monetary unit,
periodicity
The Framework An IFRS approach
Presentation and disclosure
How is it shown on the face or in the notes to the financial statement?
Measurement
How much is it recognized initially? How much is it carried subsequently?
Recognition
What is it recognized?
Does it meet the recognized criteria?
Definition
What is it?
Does it meet the definition?
There is an element
Elemen (Global) Laporan Keuangan
Assets
a resource controlled by the entity as a result of past events and from which future
economic benefits are expected to flow to the entity
Liabilities
a present obligation of the entity arising from past events, the settlement of which
is expected to result in an outflow from the entity of resources embodying
economic benefits
Equity
the residual interest in the assets of the entity after deducting all its liabilities
Income
increases in economic benefits during the accounting period in the form of
inflows or enhancements of assets or decreases of liabilities that result in
increases in equity, other than those relating to contributions from equity
participants
Expenses
decreases in economic benefits during the accounting period in the form of
outflows or depletions of assets or incurrences of liabilities that result in decreases
in equity, other than those relating to distributions to equity participants
Elements of Financial Statements
(Versi US GAAP)
Assets
Liabilities
Equity, or net assets
Investments by owners
Distributions to owners
Comprehensive income
Revenues
Expenses
Gains
Losses
Yaitu proses mencatat/memasukkan suatu item ke
laporan keuangan yang mana item tsb telah
memenuhi definisi elemen
memenuhi kriteria pengakuan
it is probable that any future economic benefit associated with the
item will flow to or from the entity; and
ihe item has a cost or value that can be measured with reliability
Aplikasinya menggunakan balance sheet/financial
position approach
Diakui kalau memenuhi definisi dan kriteria
Pergerakan transaksi/kejadian berimbas ke income
statement
Pengukuran (Measurement)
Sejumlah kas/setara kas/nilai wajar utk
memperoleh suatu item laporan keuangan
Historical cost
Sejumlah kas/setara kas untuk
memperoleh suatu item dg jumlah yang
sama saat ini
Current cost
Sejumlah kas/setara kas yg diperoleh
saat ini dari menjual aset
Realizable
(settlement) value
Pendiskontoan nilai dari arus kas
mendatang yang diharapkan dalam
suatu periode
Present value
NRV
Value in use
Fair value less costs to sell
Metode
kombinasi
Financial (maintenance) concept of capital
Modal didefinisikan dalam satuan uang sbg net asset/equity
Laba terjadi jika net aset akhir > awal periode
Physical (maintenance) concept of capital
Modal didefinisikan sbg kapasitas produksi fisik, misal unit
output per hari
Laba jika kapasitas produksi fisik akhir > awal periode
Keduanya diukur dengan tidak memasukkan besarnya
distribusi ke atau kontribusi dari pemilik selama
periode berjalan

Buat bagan kreatif dan
menarik:
IFRS Hierarcy of
Accounting Qualities
Qualitative Characteristic
(US-GAAP)
Berikan definisi istilah
yang ada dalam bagan
tersebut!
1) The business, rather than its owners, is the reporting unit.
2) Depreciation costs are expensed in the periods of use rather than at the time the asset is
acquired.
3) Accounting measurements are reported in dollars.
4) The year is the normal reporting unit.
5) In the absence of evidence to the contrary, the business will operate long enough to
carry out its existing commitments.
6) Revenue is usually recognized at the time of sale.
7) Exchange price is retained in the accounting records.
8) An accounting alternative is selected that is least likely to overstate assets and income.
The following is a list of these
assumptions and principles as well as a list of
statements describing certain accounting
practices. Select the accounting assumption or
principle that justifies each accounting practice
and place the appropriate letter on the line
preceding the statement.
A. Entity E. Monetary unit
B. Continuity F. Realization
C. Period of time G. Matching
D. Historical cost H. Conservatism