Rortemnyon 4 = Atkuntonei Kosongan RCDK 1 = Qersedian 2 Rercediagan wal Rada Scat diPerollh mengaunakan nilat Reroldran atau costnyn. Wocea terolehan —> Pufcase * 1 RAEVSalhman dagary = bidya sampai orang dager digual Horaq pefoldnan + Mnekos OMMteut o> ReruSahaon ManvgaequR = Sema biaya OM OL MoH Gatem pencatatan — tWentory 4, FIFO 2. Average & Amys Cost UUM Menentulcan %. SI haran perolehan LONRY Clomer Gott Not Relivible Value) > impairment Persediaan NRV = extimasi borer jul dim Faadaan isnis normal (estimasi bioya genyelesaian ) (estimaci biava untue geravalan ) NRV Kon # Gora tas Gage eee aera reece eee eee eee eee eM RAMEEcere PerreeT eee tite ree eee re eet cere Pee eter eereet eee eae eee eee eee eee Cuong sunai , tobungan , ove , dil) Sekora kos — >, itvertasi , tag CAR (less thon % Moitthe ) Jf Osa, deroesto Cinwestasi) tapi cair dln Foneka tendek don digaskkan Cair Sarport caiR salou wt off maka ViSa Menemoni Vag eboqai Setata ‘ac. \orarm Mule) > mary dim — itnvestate, Qivrorg Rergukuson aural [initial —> ailegarvon do oir yolue Reraueuron largutan / cub Ly amorired cor / foir yolve hos wore Ailainya loeda Karena Kimironyo edo Rivtony Receivable = honya oda dorumen Reryolan, X (Avode Facivalde) Note Receivable > aml surar Pertanian Gh Aeode tecoivalde We discount Tk eo Yunan yaaa Volume discount © Yaceno lodi din ‘urloh — terkentu Woen Okan dapat discount core CL oles diaeui Sebeor — Nebh. mil 4 Mes = 160fom ees + Q80.cD0 (dike So.) Nolume _ discount aC aos ow Y telep elt yang Glee dhi}ure, Cosh discount Net method 1.onc Sto .“tyo g Ve #p.000 Ors mathod Ve toon \ote Rocoiyalle —> ada curat perzonzian (cPK) 7 - Re (Rare valve) Fair vole > Jorgra woktu Soma deven = interest Ualling Presunt value Calan goada Sada macue ditorik fe Tmnta ki Wlai Pokok) didigontokany taka Bron Margodi fair value RSAK SS —> Iempaicment diawali dengan inditater imcuted loss > vy] Riviera fare expected (pts ectoailn \ Riko lasnis Pinddh ke PRAK 41 (ser tetae Ls Veli tmecin tori belum dipatai —Joryon diraguein Fe Ope tea tapi Jodi Oeet lain-lain Ola ater dim yuses Ls men yory berhenty digunaran akanOkeluosteowy dari Owk ekoR VISA Magu dln acek lain- loin don doe disusut kan