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MOTIVASI INVESTASI

 Untuk memperoleh a high rate of


return.
 Untuk mengamankan kegiatan
tertentu atau pendanaan tertentu
dengan perusahaan lain.

INVESTASI
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INVESTASI SEKURITAS

Perusahaan mencatat investasi berdasarkan :


 Jenis sekuritas  utang atau ekuitas (debt or equity)

 Tujuan investasi.
Illustration 17-1
Summary of Investment
Accounting Approaches

Intermediate Accounting 15th Edition, Kieso Weygandt Warfield, Chp.17

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KATEGORI INVESTASI Investment in Debt Securities

Pendekatan Akuntansi : Debt Investment Classifications

Ada 3 kelompok:
1. Held-to-maturity (HTM): Sekuritas utang yang tujuan investasinya
positif dan akan dimiliki sampai tanggal jatuh tempo.
2. Trading: Sekuritas yang dimiliki dengan tujuan untuk dijual kembali
dalam jangka waktu pendek untuk memperoleh penghasilan.
3. Available-for-sale: (AFS) Sekuritas utang yang tidak dapat
dikelompokkan ke dalam held-to-maturity atau trading.
Amortized cost nilai awal aset ditambah dengan amortisasi diskon atau
PSAK 55  selain 3 kategori tsb ditambah loans or receivable
(pinjaman yang diberikan atau piutang) premium, jika ada.
Amortisasi diskon  menambah pendapatan bunga
Amortisasi premium  mengurangi pendapatan bunga
17-5 LO 1 17-6 LO 1

Held-to-Maturity Securities Held-to-Maturity Securities

Klasifikasi sekuritas utang ke dalam held-to-maturity hanya Illustration: Z-Smith Company purchased $100,000 of 8 percent
jika perusahaan memiliki : bonds of Bush Corporation on January 1, 2013, at a discount,
1) Tujuan positif dan paying $92,278. The bonds mature January 1, 2018 and yield
10%; interest is payable each July 1 and January 1. Z-Smith
2) Kemampuan untuk memegang sekuritas sampai tanggal
records the investment as follows:
jatuh tempo.
January 1, 2013
Dicatat sebesar amortized cost bukan nilai wajar (fair value)
Debt Investments 92,278
Amortisasi premi atau diskon menggunakan metode bunga Cash 92,278
efektif kecuali metode garis lurus menghasilan angka yang
sama

17-7 LO 2 17-8 LO 2
Held-to-Maturity Securities Held-to-Maturity Securities
Illustration 17-3 Illustration 17-3
Schedule of
Interest
Revenue and
Bond
Discount
Amortization—
Effective-Interest
Method Illustration: Z-Smith Company records the receipt of the first
semiannual interest payment on July 1, 2013, as follows:

Cash 4,000
Debt Investments 614
Interest Revenue 4,614

17-9 LO 2 17-10 LO 2

Held-to-Maturity Securities Held-to-Maturity Securities


Illustration 17-3
Reporting of Held-to-Maturity Securities
Illustration 17-4

Illustration: Z-Smith is on a calendar-year basis, it accrues


interest and amortizes the discount at December 31, 2013, as
follows:
Interest Receivable 4,000
Debt Investments 645
Interest Revenue 4,645
17-11 LO 2 17-12 LO 2
Held-to-Maturity Securities Held-to-Maturity Securities
Illustration 17-3
Illustration: Computation of Gain on Sale of Bonds
Illustration 17-5
Assume Z-Smith
sells its
investment in
Bush bonds on
November 1,
2017, at 99¾
plus accrued
interest. Z-Smith Calculation of amortization = $952 x 4/6 = $635 Cash 102,417
records discount Interest Revenue (4/6 x $4,000) 2,667
amortization as Debt Investments 635 Debt Investments 99,683
follows: Interest Revenue 635 Gain on Sale of Securities 67
17-13 LO 2 17-14 LO 2

Investment in Debt Securities Available-for-Sale Securities Debt


Securities

Available-for-Sale Securities Illustration (Single Security): Graffeo Corporation purchases


$100,000, 10 percent, five-year bonds on January 1, 2013, with
Perusahaan melaporkan sekuritas AFS sebesar :
interest payable on July 1 and January 1. The bonds sell for
 Nilai Wajar, dengan $108,111, which results in a bond premium of $8,111 and an
 Laba dan rugi yang belum direalisasi dilaporkan sebagai effective interest rate of 8 percent. Graffeo records the purchase of
other comprehensive income, disajikan terpisah di the bonds on January 1, 2013, as follows.
stockholder’s equity, sampai direalisasi.
Debt Investments 108,111
Jika ada diskon dan premi diamortisasi. Cash 108,111

17-15 LO 2 17-16 LO 2
Available-for-Sale Securities Debt Available-for-Sale Securities Debt
Securities Securities
Illustration 17-6 Illustration 17-6
Schedule of
Interest
Revenue and
Bond
Premium
Amortization—
Effective-Interest
Illustration (Single Security): The entry to record interest
Method
revenue on July 1, 2013, is as follows.

Cash 5,000
Debt Investments 676
Interest Revenue 4,324

17-17 LO 2 17-18 LO 2

Available-for-Sale Securities Debt Available-for-Sale Securities Debt


Securities Securities
Illustration 17-6 Illustration 17-6

Interest
Revenue for
2013 = $8,621

Illustration (Single Security): At December 31, 2013, Graffeo Illustration (Single Security): To apply the fair value method to
makes the following entry to recognize interest revenue. these debt securities, assume that at December 31, 2013 the fair
value of the bonds is $105,000. Graffeo makes the following entry.
Interest Receivable 5,000
Debt Investments 703 Unrealized Holding Gain or Loss—Equity 1,732
Interest Revenue 4,297 Fair Value Adjustment (AFS) 1,732

17-19 LO 2 17-20 LO 2
Available-for-Sale Securities Debt Available-for-Sale Securities Debt
Securities Securities
Illustration 17-7
Illustration (Portfolio of Securities): Herringshaw Corporation
has two debt securities classified as available-for-sale. The
following illustration identifies the amortized cost, fair value, and the
amount of the unrealized gain or loss.
Illustration 17-7

Prepare the adjusting entry Herringshaw would make on December


31, 2014 to record the loss.

Unrealized Holding Gain or Loss—Equity 9,537


Fair Value Adjustment (AFS) 9,537

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Available-for-Sale Securities Debt Available-for-Sale Securities Debt


Securities Securities

Sale of Available-for-Sale Securities Illustration (Sale of Available-for-Sale Securities): Herringshaw


Corporation sold the Watson bonds (from Illustration 17-7) on July
If company sells bonds before maturity date:
1, 2015, for $90,000, at which time it had an amortized cost of
 Harus dibuat jurnal utk to mengurangi akun Debt Investments $94,214.
Illustration 17-8
sebesar amortized cost obligasi yang dijual

 Laba atau rugi penjualan yang direalisasi dilaporkan di


bagian ―Other expenses and losses‖ dari income statement.

Cash 90,000
Loss on Sale of Investments 4,214
Debt Investments 94,214

17-23 LO 2 17-24 LO 2
Available-for-Sale Securities Debt Available-for-Sale Securities Debt
Securities Securities

Illustration (Sale of Available-for-Sale Securities): Herringshaw Illustration (Sale of Available-for-Sale Securities): Herringshaw
reports this realized loss in the ―Other expenses and losses‖ records the following at December 31, 2015.
section of the income statement. Assuming no other purchases and Illustration 17-9

sales of bonds in 2015, Herringshaw on December 31, 2015,


prepares the information:
Illustration 17-9

Fair Value Adjustment (AFS) 4,537


Unrealized Holding Gain or Loss—Equity 4,537

17-25 LO 2 17-26 LO 2

Available-for-Sale Securities Debt Investment in Debt Securities Debt


Securities Securities

Financial Statement Presentation Illustration 17-10


Reporting of Available-
Trading Securities
for-Sale Securities
Perusahaan melaporkan trading securities sebesar
 Nilai wajar, dengan

 L/R yang belum direalisasi sebagai bagian dari laba


bersih (net income).

Jika ada diskon dan premi, diamortisasi.

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Trading Securities Debt Trading Securities Debt
Securities Securities

Illustration: On December 31, 2014, Koopmans Publishing Illustration: At December 31, Koopmans Publishing makes an
Corporation determined its trading securities portfolio to be as adjusting entry:
Illustration 17-11
follows: Illustration 17-11
Computation of Fair Value
Adjustment—Trading
Securities Portfolio (2014)

Fair Value Adjustment (Trading) 3,750


Unrealized Holding Gain or Loss—Income 3,750
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Trading Securities Debt Trading Securities Debt


Securities Securities

Illustration: (Trading Securities) Hendricks Corporation Illustration: (Trading Securities) Hendricks Corporation
purchased trading investment bonds for $50,000 at par. At purchased trading investment bonds for $50,000 at par. At
December 31, Hendricks received annual interest of $2,000, and December 31, Hendricks received annual interest of $2,000, and
the fair value of the bonds was $47,400. the fair value of the bonds was $47,400. Prepare the journal
entry for the purchase of the investment.
Instructions:

a) Prepare the journal entry for the purchase of the Debt investments 50,000
investment. Cash 50,000
b) Prepare the journal entry for the interest received.

c) Prepare the journal entry for the fair value adjustment.

17-31 LO 2 17-32 LO 2
Trading Securities Debt Trading Securities Debt
Securities Securities

Illustration: (Trading Securities) Hendricks Corporation Illustration: (Trading Securities) Hendricks Corporation
purchased trading investment bonds for $50,000 at par. At purchased trading investment bonds for $50,000 at par. At
December 31, Hendricks received annual interest of $2,000, and December 31, Hendricks received annual interest of $2,000, and
the fair value of the bonds was $47,400. Prepare the journal the fair value of the bonds was $47,400. Prepare the journal
entry for the interest received. entry for the fair value adjustment.

Cash 2,000 Unrealized Holding Loss – Income 2,600


Interest Revenue 2,000 Fair Value Adjustment (Trading) 2,600

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Investments in Equity Securities Investments in Equity Securities

Merepresentasikan kepemilikan modal saham. Investasi dalam sekuritas modal, dikelompokkan atas dasar
persentase pemilikan sebagai berikut:
Cost mencakup:

 Harga sekuritas, plus 1. Pemilikan < 20% (metoda nilai wajar) - investor
memiliki hak pasif.
 Komisi broker dan fee pembelian.
2. Pemilikan antara 20% dan 50% (metoda ekuitas) -
investor memiliki pengaruh signifikan
3. Pemilikan > 50% (laporan konsolidasi) - investor
Tingkat/derajat kepentingan investor terhadap investee atau
memiliki controlling interest.
emiten mempengaruhi perlakuan akuntansi terhadap investasi

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Investments in Equity Securities Investments in Equity Securities
Ownership Percentages Accounting and Reporting for Equity Securities by Category
Illustration 17-13
0 ------------------20% ---------------- 50% ---------------- 100%

No significant Significant Control usually


influence influence exists
usually exists usually exists

Investment Investment Investment valued on


valued using valued using parent’s books using Cost
Fair Value Equity Method or Equity Method
Method Method (investment eliminated in
Consolidation)

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Investments in Equity Securities Holdings of Less Than 20%

Holding of Less Than 20% Available-for-Sale Securities


Akuntansi setelah perolehan Upon acquisition, companies record available-for-sale securities at
cost.
Harga Pasar Harga Pasar Tidak Illustration: On November 3, 2014, Republic Corporation
Tersedia Tersedia purchased common stock of three companies, each investment
Nilai dan laporkan Nilai dan laporkan representing less than a 20 percent interest.
investasi dengan investasi dengan
menggunakan fair menggunakan cost
value method. method.*

* Sekuritas dilaporkan sebesar cost-nya. Dividen diakui ketika


diterima dan laba/rugi hanya diakui pada saat penjualan sekuritas.
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Available-for-Sale Securities Available-for-Sale Securities

Illustration: Republic records these investments on November 3, Illustration: On December 6, 2014, Republic receives a cash
as follows. dividend of $4,200 from Campbell Soup Co.

Equity Investments 718,550 Cash 4,200


Cash 718,550 Dividend revenue 4,200

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Available-for-Sale Securities Available-for-Sale Securities


Illustration 17-14

Illustration: Republic’s available-for-sale equity security portfolio


on December 31, 2014:
Illustration 17-14

Illustration: Prepare the entry Republic would make on December 31,


2014, to record the net unrealized gains and losses.

Unrealized Holding Gain or Loss—Equity 35,550


Fair Value Adjustment (AFS) 35,550
17-43 LO 3 17-44 LO 3
Available-for-Sale Securities Available-for-Sale Securities

Illustration: On January 23, 2015, Republic sold all of its Illustration: On February 10, 2015, Republic purchased 20,000
Northwest Industries, Inc. common stock receiving net proceeds shares of Continental Trucking at a price of $12.75 per share plus
of $287,220. Prepare the entry to record the sale. brokerage commissions of $1,850 (total cost, $256,850).
Illustration 17-15

Cash 287,220
Equity Investments 259,700 Illustration 17-16

Gain on Sale of Investments 27,520

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Available-for-Sale Securities Investments in Equity Securities


Illustration 17-16

Illustration: Holding Between 20% and 50%


Sebuah investasi (langsung atau tidak langsung)
sebanyak 20 persen atau lebih, maka investor dianggap
memiliki pengaruh yang signifikan (significant
influence) terhadap investee.

Oleh karena itu investor harus memperhitungkan


Prepare the entry that Republic would make at December 31,
investasinya dengan menggunakan metoda ekuitas
2015, to adjust its available-for-sale portfolio to fair value,
(equity method).
Fair Value Adjustment (AFS) 99,800
Unrealized Holding Gain or Loss—Equity 99,800

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Holdings Between 20% and 50% Holdings Between 20% and 50%

Metode Ekuitas
Mencatat investasi pada cost dan melakukan penyesuaian
setiap periode untuk ;

 Hak proporsional perolehan laba (rugi) dan

 Dividen yang diterima oleh investor.

Jika ―bagian rugi‖ investor melebihi nilai buku investasi, investor harus
menghentikan penggunaan metoda ekuitas dan tidak mengakui additional
losses.

Illustration 17-17 Advance slide in presentation


17-49 LO 4 17-50
Comparison of Fair Value Method and Equity Method mode to reveal journal entries.
LO 4

Investments in Equity Securities Additional Measurement Issues

Holding of More Than 50% Fair Value Option


Controlling Interest – Ketika sebuah perusahaan membeli Perusahaan mempunyai opsi untuk melaporkan instrument
saham perusahaan lain lebih dari 50% : keuangan dengan fair value. Opsi ini ;

 Investor dianggap sebagai parent.  Diterapkan untuk setiap jenis instrument.

 Investee dianggap sebagai subsidiary.  Biasanya diterapkan pada waktu perusahaan membeli
pertama kali aset keuangan atau liabilitas keuangan
 Investasi tersebut dilaporkan sebagai investasi jangka
panjang (long-term investment).  Perusahaan harus mengukur instrument keuangan pada
fair value sampai kepemilikan tidak ada.
 Parent umumnya menyusun consolidated financial
statements.

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Fair Value Option Fair Value Option

Available-for-Sale Securities Equity Method Investments


Illustration: McCollum Company purchases stock in Fielder Illustration: Sullivan Company holds a 28 percent stake in
Company during 2014 that it classifies as available-for-sale. At Suppan Inc. Sullivan purchased the investment in 2014 for
December 31, 2014, the cost of this security is $100,000; its fair $930,000. At December 31, 2014, the fair value of the investment
value at December 31, 2014, is $125,000. If McCollum chooses is $900,000. Sullivan elects to report the investment in Suppan
the fair value option to account for the Fielder Company stock, it using the fair value option. The entry to record this investment is
makes the following entry at December 31, 2014. as follows.

Equity Investments 25,000 Unrealized Holding Gain or Loss—Income 30,000


Unrealized Holding Gain or Loss—Income 25,000 Equity Investments 30,000

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Additional Measurement Issues Impairment of Value


Impairment of Value Illustration: Strickler Company holds available-for-sale bond
Perusahaan melakukan evaluasi setiap investasi, pada securities with a par value and amortized cost of $1 million. The
setiap tanggal pelaporan untuk menentukan apakah terjadi fair value of these securities is $800,000. Strickler has previously
penurunan nilai (impairment). reported an unrealized loss on these securities of $200,000 as
part of other comprehensive income. In evaluating the securities,
Aset keuangan mengalami penurunan nilai apabila nilai
Strickler now determines that it probably will not collect all
tercatat atau biaya perolehan diamortisasi lebih tinggi daripada
amounts due. It records this impairment as follows.
nilai yang dapat diperoleh kembali

Bila terdapat bukti objektif penurunan nilai maka harus Loss on impairment 200,000
dilakukan estimasi nilai yang dapat diperoleh kembali dan Debt investments 200,000
mengakui kerugian penurunan nilai, sebesar selisih nilai
tercatat dan nilai yang dapat diperoleh kembali
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RECLASSIFICATIONS AND TRANSFERS TAINTING RULE
PSAK 55 (revisi 2011)  Entitas tidak diperkenankan untuk mereklasifikasi
instrumen keuangan dari atau ke kategori FVPL (fair value to profit and loss) atau
dikenal dengan istilah trading securities

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PENGECUALIAN UTK TANTING RULE

17-59

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