INTERMEDIATE FINANCIAL ACCOUNTING 2

Odd Semester Academic Year 2020/2021

Class: FA
Lecturer: Sari Atmini
Student : Demas Taufik Suganda
NIM : 185020307141012

INVESTMENT 2
1. An equity investment is money that is invested in a company by purchasing shares of
that company in the stock market. These shares are typically traded on a stock
exchange.
2. I disagree. It’s because the cost of equity investments is measured at the purchase price
of the security. Broker's commissions and other fees incidental to the purchase are
recorded as expense.
PT Depok bought PT Elang's ordinary shares for Rp100,000,000. PT Depok also pays a
brokerage
commission and other fees of Rp7,500,000. PT Depok recognized the cost of equity
investment
was Rp107,500,000. Do you agree? Explain your arguments!
Saya tidak setuju. Itu karena biaya investasi ekuitas diukur dengan harga pembelian
sekuritas. Komisi broker dan biaya lain yang terkait dengan pembelian dicatat sebagai
biaya.
3. Accounting and Reporting for Equity Investments by Category:

CATEGORY VALUATION UNREALIZED OTHER INCOME

HOLDING GAINS EFFECTS
OR LOSSES
Holdings less than
20% :
1. Trading Fair Value Recognized in net Dividends
income declared;
gains and losses
from sale.

2. Non-Trading Fair Value Recognized in Dividends

“Other declared;
Option
comprehensive gains and losses
income” and from sale.
as separate
component of
equity

Holdings between Equity method Not recognized Proportionate

share
20 - 50%
of investee's net
income.

Holdings more Consolidation Not recognized Not applicable.

 than 50%
3.

4. Jika persentase kepemilikan investor atas saham investee kurang dari 20%, mengapaLaba
bersih investee bukan merupakan dasar yang tepat bagi investor untuk mengakui pendapatan
dari investasi? Kapan investor mengakui pendapatan dari investasi mereka?
When an investor owns less than 20 percent of the shares of another company, it is presumed
that the investor has relatively little influence on the investee. As a result, net income earned by
the investee is not a proper basis for recognizing income from the investment by the investor.
Why? Because the increased net assets resulting from profitable operations may be
permanently retained for use in the investee's business. Therefore, the investor earns net
income only when the investee declares cash dividends.
Jika seorang investor memiliki kurang dari 20 persen saham perusahaan lain, maka investor
tersebut dianggap memiliki pengaruh yang relatif kecil terhadap investee. Akibatnya, laba
bersih yang diperoleh investee tidak menjadi dasar yang tepat untuk mengakui pendapatan dari
investasi oleh investor. Mengapa? Karena peningkatan aset bersih yang dihasilkan dari operasi
yang menguntungkan dapat disimpan secara permanen untuk digunakan dalam bisnis investee.
Oleh karena itu, investor memperoleh laba bersih hanya jika investee mengumumkan dividen
tunai.
5. To illustrate, assume that on March, 2019, Tribun Corporation purchased ordinary shares of
three companies, each investment representing less than a 20 percent interest. These shares
are held-for-trading. (BNI €259,700; Adhi Karya 317,500; H.M. Sampoerna 141,350) Total cost =
€718,550.
Republic Records theese investments as follows:
Equity Investment 718,550
Cash 718,550
On December 6, 2019, Republic receives a cash dividend of €4,200 on its
 investment in the ordinary shares of Adhi Karya. It records the cash dividend as
follows:

Cash 4,200
Dividend Revenue 4,200
6.

EQUITY INVESTMENT PORTOFOLIO

DECEMBER 31, 2019

Investment Carrying Value Fair Value Unrealized Gain (Loss)

PT Karunia 75000000 100000000 25000000

PT Rizky 125000000 110000000 -15000000

Total Portofolio 200000000 210000000 10000000

Previous Fair Value 0

Adjustment Balance

Fair Value
10000000
Adjustment

A) Trading
Fair Value Adjustment 10,000,000
Unrealized Holding Gain 10,000,000
(Loss)-Income

B) Non-Trading
Fair Value Adjustment 10,000,000
Unrealized Holding Gain 10,000,000
(Loss)-Equity
7. Both trading and non-trading equity investments are reported at fair value. However, any
unrealized holding gain or loss is reported in net income for trading investments but as other
comprehensive income and as a separate component of equity for non-trading investments.
Investasi ekuitas perdagangan dan non-perdagangan dilaporkan sebesar nilai wajar. Namun,
keuntungan atau kerugian kepemilikan yang belum direalisasi dilaporkan dalam laba bersih
untuk investasi perdagangan tetapi sebagai pendapatan komprehensif lain dan sebagai
komponen terpisah dari ekuitas untuk investasi non-perdagangan.

8. Significant influence over an investee may result from representation on the board of
directors,participation in policy-making processes, material inter company transactions,
interchange of managerial personnel, or technological dependency. An investment (direct or
indirect) of 20% or more of the voting shares of an investee constitutes significant influence
unless there exists evidence to the contrary.

Pengaruh signifikan atas investee dapat dihasilkan dari representasi dewan direksi, partisipasi
dalam proses pembuatan kebijakan, transaksi material antar perusahaan, pertukaran personel
manajerial, atau ketergantungan teknologi. Investasi (langsung atau tidak langsung) sebesar
20% atau lebih hak suara investee merupakan pengaruh signifikan kecuali terdapat bukti yang
bertentangan.

9. Under the equity method, the investment is originally recorded at cost, but is adjusted for
changes in the investee’s net assets. The investment account is increased (decreased) by the
investor’s proportionate share of the earnings (losses) of the investee and decreased by all
dividends received by the investor from the investee.
10. Ordinarily, the investor should discontinue applying the equity method and not recognize
additional losses. If the investor's potential loss is not limited to the amount of its original
investment (by guarantee of the investee's obligations or other commitment to provide further
financial support) or if imminent return to profitable operations by the investee appears to be
assured, the investor should recognize additional losses.
11. When one company acquires a voting interest of more than 50 percent in another company,
it is said to have a controlling interest. In such a relationship, the investor company is referred
to as the parent and the investee company as the subsidiary.
Ketika satu perusahaan memperoleh hak suara lebih dari 50 persen di perusahaan lain,
dikatakan memiliki kepentingan pengendali. Dalam hubungan tersebut, perusahaan investor
disebut sebagai induk dan perusahaan investee sebagai anak perusahaan.
 

12. A debt investment is impaired when it is probable that the investor will be unable to collect
all amounts due according to the contractual terms. When an impairment has occurred, the
investment is written down to its fair value, which is also the security’s new cost basis. The
amount of the write down is accounted for as a realized loss
Kapan investasi hutang dilaporkan sebesar biaya perolehan diamortisasi dianggap memiliki
penurunan nilai, dan
bagaimana perlakuan akuntansi yang tepat? Tolong jelaskan.

12. Investasi hutang mengalami penurunan nilai jika investor kemungkinan besar tidak dapat
menagih semua jumlah yang jatuh tempo sesuai dengan persyaratan kontraktual. Ketika
penurunan nilai telah terjadi, investasi dicatat ke nilai wajarnya, yang juga merupakan dasar
biaya baru sekuritas. Jumlah penurunan nilai tersebut diperhitungkan sebagai kerugian yang
direalisasikan

13. Recycling is the process where gains or losses are reclassified from equity to Statement Of
Profit or Loss (SOPL) as an accounting adjustment. In other words gains or losses are first
recognized in the Other Comprehensive Income (OCI) and then in a later accounting period also
recognized in the SOPL. In this way the gain or loss is reported in the total comprehensive
income of two accounting periods and in colloquial terms is said to be recycled as it is
recognized twice
Salah satu subtopik yang dibahas dalam Kieso et al. (2018) Bab 17 tentang penyesuaian daur
ulang.
Apa ide utamanya?

13. Daur ulang adalah proses di mana keuntungan atau kerugian direklasifikasi dari ekuitas ke
Laporan Laba Rugi (SOPL) sebagai penyesuaian akuntansi. Dengan kata lain keuntungan atau
kerugian diakui pertama kali dalam Pendapatan Komprehensif Lain (OCI) dan kemudian pada
periode akuntansi selanjutnya juga diakui dalam SOPL. Dengan cara ini, keuntungan atau
kerugian dilaporkan dalam total pendapatan komprehensif dua periode akuntansi dan dalam
istilah sehari-hari dikatakan didaur ulang karena diakui dua kali.
14. Kapan investor mentransfer investasinya dari satu kategori ke kategori lain (transfer antar
kategori)? Apa pendapat IASB tentang itu, dan apa dasar akuntansi itu
pengobatan?
When an investment is transferred from one category to another, the transfer should be
recorded at fair value, which in this case becomes the new basis for the security
Ketika suatu investasi dipindahkan dari satu kategori ke kategori lainnya, transfer tersebut
harus dicatat pada nilai wajar, yang dalam hal ini menjadi dasar baru untuk jaminan.
2 poin bisa nruunin fair value
- Market condition
- Credit risk of the issuance

4. Infilter