Laba rugi selisih kurs

Laba rugi selisih kurs selalu diklasifikasikan sebagai other comprehensive income. Betulkah
pernyataan tersebut? Mengapa?

Other Comprehensive Income

other comprehensive income (OCI) includes revenues, expenses, gains, and losses
that have yet to be realized and are excluded from net income on an income statement.
OCI represents the balance between net income and comprehensive income.
Contoh
 portfolio of bonds that have not yet matured and consequently haven't been
redeemed
Gains or losses from the changing value of the bonds cannot be fully determined
until the time of their sale
the interim adjustments are thus recognized in other comprehensive income.
Termasuk
Foreign currency transactions can create gains or losses if the balance of a
company's currency holdings fluctuates, which they frequently do. But the only
companies which truly need to pay attention to foreign currency-derived
comprehensive income are large firms that deal in many different currencies.

Foreign Currency Transactions and Comprehensive Income. U.S. GAAP generally requires

recognized revenue, expenses, gains and losses be included in net income. Certain
statements, however, require entities to report specific changes in assets and liabilities,
such as gain or loss on foreign currency translation, as a separate component of the equity
section of the balance sheet. Such items, along with net income, are components of
comprehensive income. The functional currency of the Company’s Canadian subsidiaries is
the Canadian dollar. Translation gains of $1,139,815 and $1,240,844 for the years ended
August 31, 2018 and 2017, respectively, are classified as an item of other comprehensive
income in the stockholders’ equity section of the balance sheet. Statement of Cash Flows
Cash flows from the Company’s operations are calculated based upon the local currencies
using the average translation rates. As a result, amounts related to assets and liabilities
reported on the statements of cash flows will not necessarily agree with changes in the
corresponding balances on the balance sheets. Recent Accounting Pronouncements

If a gain or loss on a non-monetary item is recognised in other comprehensive income (for

example, a property revaluation under IAS 16), any foreign exchange component of that
gain or loss is also recognised in other comprehensive income. [IAS 21.30]
Menurut PSAK 1, penghasilan komprehensif lain berisi pos-pos penghasilan dan beban
(termasuk penyesuaian reklasifikasi) yang tidak diakui dalam laba rugi sebagaimana
disyaratkan atau diizinkan oleh SAK.

Terdapat 2 kategori:

Penghasilan komprehensif lain yang akan direklasifikasi ke laba rugi

Penghasilan komprehensif lain yang tidak akan direklasifikasi ke laba rugi,
melainkan akan direklasifikasi ke saldo Laba

PSAK 55 (revisi 2006) mensyaratkan bahwa selisih nilai tukar pada pos moneter yang
memenuhi kualifikasi sebagai instrumen lindung nilai dalam suatu lindung nilai atas arus
kas diakui di awal dalam pendapatan komprehensif lain sepanjang lindung nilai tersebut
efektif.

Selisih kurs yang timbul pada penyelesaian pos moneter atau pada proses penjabaran
pos moneter pada kurs yang berbeda dari kurs pada saat pos moneter tersebut
dijabarkan, pada pengakuan awal selama periode atau pada periode laporan keuangan
sebelumnya, diakui dalam laba atau rugi dalam periode pada saat terjadinya.
Ketika suatu keuntungan atau kerugian pada suatu pos nonmoneter diakui dalam
pendapatan komprehensif lain, setiap komponen perubahan dari keuntungan atau
kerugian itu harus diakui dalam pendapatan komprehensif lain. Sebaliknya, ketika
keuntungan atau kerugian pada suatu pos nonmoneter diakui dalam laba atau rugi,
setiap komponen perubahan dari keuntungan atau kerugian tersebut harus diakui dalam
laba atau rugi.