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?

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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!

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