Professional Documents
Culture Documents
INVESTASI
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INVESTASI SEKURITAS
Tujuan investasi.
Illustration 17-1
Summary of Investment
Accounting Approaches
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KATEGORI INVESTASI Investment in Debt Securities
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
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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
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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
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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
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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
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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
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Cash 90,000
Loss on Sale of Investments 4,214
Debt Investments 94,214
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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
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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)
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.
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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. 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.
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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%
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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.
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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
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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 ;
Jika ―bagian rugi‖ investor melebihi nilai buku investasi, investor harus
menghentikan penggunaan metoda ekuitas dan tidak mengakui additional
losses.
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
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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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