Scribd Logo
Upload

Welcome to Scribd!

  • Latihan Soal Soal PSAK 16 Aset Tetap

    Uploaded by

    Vera Nika
    6K views1 page
    The document discusses accounting standards for property, plant, and equipment (PPE) according to IAS 16/PSAK 16. It addresses topics such as initial recognition of PPE costs, subsequent expenditures, cost components, measurement, depreciation methods, impairment, derecognition, and disclosure requirements. It also provides examples of determining acquisition costs of a new production line and recording the effects of revaluations of PPE.

    Original Description:

    Original Title

    Latihan soal soal PSAK 16 Aset Tetap.doc

    Copyright

    © Attribution Non-Commercial (BY-NC)

    Available Formats

    DOC, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    The document discusses accounting standards for property, plant, and equipment (PPE) according to IAS 16/PSAK 16. It addresses topics such as initial recognition of PPE costs, subsequent expenditures, cost components, measurement, depreciation methods, impairment, derecognition, and disclosure requirements. It also provides examples of determining acquisition costs of a new production line and recording the effects of revaluations of PPE.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOC, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    6K views1 page

    Latihan Soal Soal PSAK 16 Aset Tetap

    Uploaded by

    Vera Nika
    The document discusses accounting standards for property, plant, and equipment (PPE) according to IAS 16/PSAK 16. It addresses topics such as initial recognition of PPE costs, subsequent expenditures, cost components, measurement, depreciation methods, impairment, derecognition, and disclosure requirements. It also provides examples of determining acquisition costs of a new production line and recording the effects of revaluations of PPE.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOC, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 1

    LATIHAN SOAL SOAL PSAK 14 (REVISI 2007) TENTANG ASET TETAP 1.

    Kapan biaya suatu item aset tetap (biaya perolehan aset tetap) diakui ( recognized) sebagasi aset berdasarkan IAS 16 / PSAK 16? Bagaimana IAS 16 / PSAK 16 mengatur masalah Biaya Perolehan Awal (initial cost) ? Bagaimana IAS 16 / PSAK 16 mengatur perlakuan biaya biaya setelah perolehan awal (subsequent costs) ? Berdasarkan IAS 16 / PSAK 16, elemen biaya aset tetap mencakup apa saja? Bagaimana pengukuran biaya perolehan (measurement of cost) berdasarkan IAS 16 / PSAK 16? Bagaimana pengukuran setelah pengakuan awal (measurement after recognition) aset tetap berdasarkan IAS 16 / PSAK 16? Bagaimana IAS 16 / PSAK 16 mengatur masalah penyusutan (depreciation) aset tetap? Bagaimana IAS 16 / PSAK 16 mengatur masalah jumlah yang dapat disusutkan ( depreciable amount) dan periode penyusutan (depreciation period)? Bagaimana IAS 16 / PSAK 16 mengatur masalah penurunan nilai (impairment) aset tetap?

    2. 3. 4. 5. 6.

    7. 8.

    9.

    10. Bagaimana IAS 16 / PSAK 16 mengatur metode penyusutan aset tetap? 11. Bagaimana IAS 16 / PSAK 16 mengatur masalah kompensasi untuk penurunan nilai ( compensation for impairment) ? 12. Bagaimana IAS 16 / PSAK 16 mengatur masalah penghentian pengakuan (derecognition) ? 13. Bagaimana IAS 16 / PSAK 16 mengatur tentang pengungkapan aset tetap di laporan keuangan? 14. PT JS introduced a new production line. The Expenditure incurred for this new line include the following : a. $50.000 for the employee costs in fixing the interior of ht factory to suit the production line; b. $100,000 in preparing the factory site; c. $5,000,000 in purchasing the machines for the line; d. $60,000 in arranging the initial delivery; e. The installation and assembly costs of the machines of $55,000; f. Costs of initial testing of $40,000; g. Professional fees in assessing the function and installation of $20,000; h. Costs of the grand opening of the new line of $30,000;x i. Costs of introducing a new product manufactured by this new production line of $950,000; andx j. Administration and other general overhead costs in studying and following up the installation of $25,000.x Discuss and determine the cost of the new production line. 15. At year end, a class of motor vehicles with a cost of $100,000 and accumulated depreciation of $40,000 has been revalued. In consequence, the revalued amount of that class of motor vehicle is $90,000. Show the revaluation effect and how the cost and accumulated depreciation will be affected. 16. In 2005, an entity buys a machine at $1,000 and adopts the revaluation model for subsequent measurement. At year end of 2005, the fair value of the machine rises to $1,500. At year end of 2006, its fair value falls to $800. Ignoring the depreciation, prepare journal for each situation above!

    You might also like