Akuntansi Untuk Transaksi dalam Mata

Uang Asing dan Derivasi Mata Uang Asing

• Tujuan
• Foreign Exchange
• Foreign Currency Transactions
• Accounting for Foreign Currency
Derivatives
• Accounting for Forward Contracts

1
 Tujuan
• Membahas nilai tukar dan sifat pasar valas
• Menguraikan pasar derivasi valas
• Mengidentifikasi berbagai cara perusahaan
mencatat transaksi dalam valas
• Membahas akuntansi untuk forward, swaps,
dan options dalam konteks transaksi valas
• Menyajikan perbedaan perlakuan nasional
akuntansi untuk transaksi valas dan
derivasinya, serta standar IASC
2
 Foreign Exchange
• Basic Markets
– Spot Markets
• Cross Rates
– Derivatives Market
• Forward Market, Foreign Currency Swaps, Options
• The International Monetary System
• The Determination of Exchange Rates

3
The Determination of Exchange Rates

• Purchasing Power Parity

• Interest Rates
• Trade Balances
• Capital Flows
• Foreign Exchange Reserves
• Economic Growth and Employment
• Confidence -- Political and Economic
• Government Reactions
– Domestic vs. International concerns
– Intervention in foreign exchange markets
4
 Foreign Currency Transactions
• Conceptual Issues
• Comparative National Differences
• International Accounting Standards

5
 Conceptual Issues
• The initial recording of the transaction
• The recording of foreign currency
balances at subsequent balance sheet
dates
• The treatment of any foreign exchange
gains and losses
• The recording of the settlement of foreign
currency receivables and payables when
they come due
6
 Conceptual Issues
• Two transactions, recognize gains and
losses
• Two transactions, defer gains and losses
• One transaction, recognize gains and
losses

7
Accounting for Foreign Currency Derivatives

• Hedge Accounting

8
 Accounting for Forward Contracts
• Hedging Foreign Currency Commitments
• Hedging Foreign Currency Transactions
• Hedging Net Investments
• Forward Contracts for Speculation
• Accounting for Foreign Currency Swaps
• Accounting for Options