PSAK 48
March 19, 2019 | Author: jalmago | Category: N/A
Short Description
PSAK 48...
Description
PSAK 48:
PENURUNAN NILAI ASET
MATA KULIAH PELAPORAN DAN AKUNTANSI KEUANGAN
SUTRIAT NIM C4C012035
PENDIDIKAN PROFESI AKUNTANSI (PPAk) UNIVERSITAS UNIVERSITAS ENDERAL EN DERAL SOEDIRMAN
2013
1. DEFINISI Jumlah tercatat !"!#!$ %&'#!$ !* "+!k&+ &,&k -&!,& !-., -.,.#!$ "+k&/!*+ !k&'&#!-+ .&-&,! (!'/,+-!-+) "! !k&'&#!-+ /&*+ .&/&! +#!+
Unit
penghasil
kas
!"!#!$
k.#'k
,./k.+#
!-.,
,./+".,++k!-+k! !* '.*$!-+#k! !/&- k!- '!-&k !* -.!*+! .-!/ +"..". "!/+ !/&- k!- '!-&k "!/+ !-., !,!& k.#'k !-., #!+
Rugi penurunan nilai !"!#!$ -&!,& %&'#!$ !* './&!k! -.#+-+$ #.+$ +#!+ ,./!,!, -&!,& !-., !,!& &+, .*$!-+# k!- !,! %&'#!$ ,./&#+$k!!
Penyusutan (Amrtisasi! !"!#!$ !#k!-+ -+-,.'!,+- %&'#!$ ,./-&-&,k! -&!,& !-., -.#!'! '!-! '!!!,!
"asa man#aat !"!#!$: !) %!*k! 6!k,& -&!,& !-., "+$!/!k! "!!, "+*&!k! #.$ .,+,!-7 !,!& ) %&'#!$ &+, /"&k-+ !,!& &+, -.%.+- !* "+$!/!k! "!!, "+$!-+#k! "!/+ -&!,& !-., #.$ .,+,!-
$. %UJUAN DAN RUAN& 'IN&UP T&%&! PSAK 48 ++ !"!#!$ &,&k '..,!k!: /-."&//-."&/ !* "+,./!k! .,+,!- !*!/ !-., "+!,!, ,+"!k
'.#.+$+ %&'#!$ ,./&#+$k!! A-., "+k!,!k! '.#.+$+ %&'#!$ ,./&#+$k!! %+k! %&'#!$ ,./!,!,
!-., '.#.+$+ %&'#!$ !* !k! "+&#+$k! '.#!#&+:
.**&!! !,!&
.%&!#! !-.,
PSAK 48 ++ "+,./!k! &,&k !k&,!-+ .&/&! +#!+ ,./$!"! -.'&! !-.,7 k.&!#+ : 1 P./-."+!! (#+$!, PSAK 14: P./-."+!!)9 2 !-., !* ,+'&# "!/+ k,/!k k-,/&k-+ (#+$!, PSAK 34: Ak&,!-+ K,/!k K-,/&k-+)9 3 !-., !%!k ,!**&$! (#+$!, PSAK 4: Ak&,!-+ P!%!k P.*$!-+#!)9 4 !-., !* ,+'&# "!/+ +'!#! k./%! (#+$!, PSAK 24: I'!#! K./%!)9 5 !-., k.&!*! !* ,./'!-&k "!#!' /&!* #+*k& PSAK 55:
2
I-,/&'. K.&!*!: P.*!k&! "! P.*&k&/!9 P/./,+ +;.-,!-+ !* "+&k&/ !"! +#!+ 6!%!/ (#+$!, PSAK 13: P/./,+ I;.-,!-+)9 ? =./"!-!/k!
!"!
+/'!-+
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'.**!'!/k! %&'#!$ !* "!!, "+./#.$ .,+,!-7 !"! !k$+/ ./+". .#!/!7 "!/+ .#.!-! !-., !"! +#!+ 6!%!/ "+k&/!*+ +!! .#.!-!
Nilai Pakai (2alue in Use! E#.'..#.'. ./+k&, $!/&- "+./$+,&*k! "!#!' .*$+,&*! +#!+ !k!+ !-.,:
5
!) .-,+'!-+ !/&- k!- '!-! ".! !* "+$!/!k! .,+,!- !k! "+./#.$ "!/+ !-.,9 ) .k-.k,!-+ '.*.!+ k.'&*k+! ;!/+!-+ "!/+ %&'#!$ !,!& 6!k,& !/&- k!- '!-! ".! ,./-.&,9 ) +#!+ 6!k,& &!*7 "+6!k+#+ #.$ -&k& &*! !-!/ .!- /+-+k !* ./#!k&9 ") $!/*! &,&k '.!**&* k.,+"!k!-,+! !* '.#.k!, !"! !-., .) !k,/!k,/ #!+7 -../,+ +#+k&+"+,!-7 !* !k! "+./,+'!*k! #.$ .#!k& !-!/ "!#!' '.+#!+ !/&- k!- '!-! ".! !* "+$!/!k! .,+,!- !k! "+./#.$ "!/+ !-., ,./-.&,
P.*.-,+'!-+! +#!+ !k!+ -&!,&
!-., '.#+&,+ #!*k!$#!*k!$
./+k&,: !) '.*.-,+'!-+ !/&- k!- '!-&k "! !/&- k!- k.#&!/ "+ '!-! ".! "!/+ .'!k!+! !-., ,./-.&, "! .#.!-!! !"! !k$+/!9 ) '../!k! ,+*k!, "+-k, !* ,.!, !,!- !/&- k!- '!-! ".! ,./-.&,
K'-+-+ E-,+'!-+ A/&- K!- M!-! D.! '.#+&,+: ! /.k-+ !/&- k!- '!-&k "!/+ .**&!! !-.,9 /.k-+ !/&- k!- k.#&!/ !* "+./#&k! &,&k '.*$!-+#k! !/&k!- '!-&k "!/+ .**&!! !-., (,./'!-&k !/&- k!- k.#&!/ &,&k '.+!k! !-., !*!/ "!!, "+*&!k!) "! "!!, "+k!+,k! -.!/! #!*-&*7 !,!& "+!#k!-+k! ".*! "!-!/ !* #!!k "! k-+-,.7 !"! !-.,9 "! A/&- k!- .,7 %+k! !"!7 !* !k! "+,./+'! (!,!& "+!!/k!) &,&k .#.!-! !-., !"! !k$+/ '!-! '!!!,!
A/&- K!- M!-! D.! V!#&,! A-+*
A/&- k!- '!-! ".! "+.-,+'!-+ "!#!' -!,&! '!,! &!* k.,+k! !k! "+$!-+#k! "! k.'&"+! "+"+-k, '.**&!k! -&!,& ,+*k!, "+-k, !* ,.!, &,&k -!,&! '!,! &!* ,./-.&,
E,+,!- '.,/!-#!-+k! +#!+ -.k!/!* ".*! '.**&!k! ,+*k!, ./,&k!/! -, !"! ,!**!# .*$+,&*! +#!+ !k!+
T+*k!, "+-k, "+,.,!k! !,!- "!-!/ ,+*k!, "+-k, -..#&' !%!k !* '.**!'!/k! .+#!+! !-!/ k++ "!/+:
6
!) +#!+ 6!k,& &!*9 "! ) /+-+k -.-++k !,!- !-., "+'!! .-,+'!-+ !/&- k!- '!-! ".! .#&' "+-.-&!+k!
3. PEN&AUAN RU&I PENURUNAN NI'AI +k!7 "! $!! %+k!7 +#!+ ,./&#+$k! !-., #.+$ k.+# "!/+ +#!+ ,./!,!,!: +#!+ ,.!,!, !-., "+,&/&k! '.%!"+ -..-!/ +#!+ ,./&#+$k! P.&/&! ,./-.&, !"!#!$ /&*+ .&/&! N+#!+
R&*+ .&/&! +#!+ -.*./! "+!k&+ "!#!' #!/! #!! /&*+7 k.&!#+ !-., "+-!%+k! !"! %&'#!$ "+/.;!#&!-+ -.-&!+ ".*! -,!"!/ #!+ S.,+! /&*+ .&/&! +#!+ !-., /.;!#&-+! "+./#!k&k! -.!*!+ .&/&! /.;!#&!-+ -.-&!+ -,!"!/ #!+ ,./-.&, >>? "+!k&+ "!#!' ."!!,! k'/.$.-+ #!+7 -.!%!* k./&*+! .&/&! +#!+ ,+"!k '.#.+$+ %&'#!$ -&/#&- /.;!#&!-+ &,&k !-., !* -!'! >>? /&*+ .&/&! +#!+ !,!- !-., /.;!#&!-+! '.*&/!*+ -&/#&/.;!#&!-+ &,&k !-., ,./-.&,
4. PE"A'IAN SUA%U RU&I PENURUNAN NI'AI D!#!' '.+#!+ !!k!$ ,./"!!, +"+k!-+ !$6! /&*+ .&/&! +#!+ !* ,.#!$ "+!k&+ !"! ./+"../+". -..#&'! &,&k !-., (-.#!+ *"6+##) '&*k+ ,+"!k !"! #!*+ !,!& '&*k+ ,.#!$ '.&/&7 .,+,!- '.'./,+'!*k!7 '++'!#7 +"+k!-+ ./+k&, ++: 1 I'!-+ !* ./-&'./ "!/+ #&!/ 2 I/'!-+ !* ./-&'./ "!/+ "!#!'
R&*+ .&/&! +#!+ !* ,.#!$ "+!k&+ "!#!' ./+"../+".
-..#&'! &,&k !-., -.#!+ *"6+## $!/&- "+!#+k %+k!7 "! $!! %+k!7 ,./"!!, ./&!$! .-,+'!-+ !* "+*&!k! &,&k '..,&k! %&'#!$ ,./&#+$k! !,!- !-., ,./-.&, -.%!k /&*+ .&/&! +#!+ ,./!k$+/ "+!k&+ %+k! k!-&-! -../,+ ++7 %&'#!$ ,./!,!, !-.,7 (!"! .*.&!#+!)
"+!+kk! k. %&'#!$ ,./&#+$k!!
7
K.!+k! ++ './&!k! -&!,& .'!#+k! /&*+ .&/&! +#!+
5. UNI% PEN&-ASI' AS (UP! &'#!$ ,./&#+$k! "!/+ -&!,& !-., +"+;+"&!# ,+"!k "!!, "+,.,&k! %+k!: !) +#!+ !k!+ !-., ,+"!k "!!, "+.-,+'!-+ '.".k!,+ +#!+ 6!%!/! "+k&/!*+ +!! .%&!#! (,$7 !!+#! !/&- k!'!-! ".! "!/+ .**&!! !-., ,+"!k "!!, "+.-,+'!-+ '.%!"+ ,!k ./!/,+)9 "! ) !-., ,+"!k '.*$!-+#k! !/&- k!- '!-&k !* +"..". "!/+ k.#'k !-., #!+ D!#!' k!-&- ++7 +#!+ !k!+ "!7 %&'#!$ ,./&#+$k!7 "!!, "+,.,&k! $!! &,&k U+, P.*$!-+# K!- A-., +k! ,+"!k '&*k+ &,&k '.*.-,+'!-+ %&'#!$ ,./&#+$k! !-., +"+;+"&!#7
.,+,!- '..,&k! +#!+ ,./&#+$k! "!/+ &+, .*$!-+#
k!- !* '!! !-., ,./!k& (!-., "!/+ &+, .*$!-+# k!- > UPK) &'#!$ ,./&#+$k! "!/+ &+, .*$!-+# k!- !"!#!$ %&'#!$ !* #.+$ ,+**+ !,!/! +#!+ 6!%!/ &+, .*$!-+# k!- "+k&/!*+ +!! .%&!#! "! +#!+ !k!+! &'#!$ ,./!,!, "!/+ &+, .*$!-+# k!-: ! '.!k& $!! %&'#!$ ,./!,!, "!/+ !-.,!-., !* "!!, "+!,/+&-+k! #!*-&*7 !,!& "+!#k-+k! ".*! "!-!/ !* #!!k "! k-+-,.7 k. &+, .*$!-+# k!- "! !k! '.*$!-+#k! !/&k!- '!-&k !* "+*&!k! "!#!' '..,&k! +#!+ !k!+ &+, .*$!-+# k!-9 "! ,+"!k '.!k& %&'#!$ ,./!,!, "!/+ -.,+! #+!+#+,!- !* "+!k&+7 k.&!#+ %&'#!$ ,./&#+$k! "!/+ &+, .*$!-+# k!- ,+"!k "!!, "+,.,&k! ,!! '.'./,+'!*k! #+!+#+,!- ,./-.&,
Rugi penurunan nilai "+!k&+ &,&k U+, P.*$!-+# K!- %+k!7 "! $!! %+k!7 %&'#!$ ,./&#+$k! "!/+ &+, ,./-.&, (k.#'k "!/+ &+,) #.+$ k.+# "!/+ %&'#!$ ,./!,!,! "+!#k!-+k! &,&k '.*&/!*+ %&'#!$ ,./!,!, !-., "!/+ &+,
8
,./-.&, (k.#'k "!/+ &+,) ".*! &/&,! -: !) ./,!'!7 &,&k '.*&/!*+ %&'#!$ ,./!,!, !,!- -.,+! *"6+## !* "+!#k!-+k! k. &+, .*$!-+# k!- ,./-.&, (k.#'k "!/+ &+,)9 "! ) -.#!%&,!7 k. !-., #!+ "!/+ &+, ,./-.&, (k.#'k "!/+ &+,) "+!*+ / /!,! !,!- "!-!/ %&'#!$ ,./!,!, -.,+! !-., "+ "!#!' &+, ,./-.&, (k.#'k "!/+ &+,) D!#!' '.*!#k!-+k! /&*+ .&/&! +#!+7 .,+,!- ,+"!k $!/&'.*&/!*+ %&'#!$ ,./!,!, !-., ".*! %&'#!$ !* ,./,+**+ "!/+: (!)
+#!+
6!%!/!
"+k&/!*+
+!!
&,&k
'.%&!#
(%+k!
"+,.,&k!)9 () +#!+ !k!+! (%+k! "!!, "+,.,&k!)9 "! () # &'#!$ /&*+ .&/&! +#!+ !* -.'.-,+! "+!#k!-+k! k. !-., ,./-.&, '.%!"+ $!/&- "+!#k!-+k! / /!,! k. !-., #!+ "!/+ &+, (k.#'k "!/+ &+,)
6. PE"A'IAN SUA%U RU&I PENURUNAN NI'AI ASE% INDI2IDU &'#!$ ,./!,!, !-., !* '.+*k!, (-.#!+ *"6+##)7 !* "+-.!k! .'!#+k! /&*+ .&/&! +#!+7 ,+"!k #.$ '.#.+$+ %&'#!$ ,./!,!, (., -.,.#!$ !'/,+-!-+ !,!& "./.-+!-+) -.!"!+! !-., ,+"!k '.*!#!'+ /&*+ .&/&! +#!+ "+ ,!$&,!$& -..#&'! P.'!#+k! /&*+ .&/&! +#!+ &,&k !-., (-.#!+ *"6+##) "+!k&+ -.*./! "!#!' #!! /&*+7 k.&!#+ !-., "+-!%+k! !"! %&'#!$ "+/.;!#&!-+ -.-&!+ ".*! P./!,!! #!+ (,$!7 '".# /.;!#&!-+ "+ PSAK 1) S.,+! .'&#+$! /&*+ .&/&! +#!+ !-., /.;!#&!-+! $!/&- "+./#!k&k! -.!*!+ k.!+k! .+#!+! k.'!#+ -.-&!+ ".*! PSAK ,./k!+,
17. PE"A'IAN SUA%U RU&I PENURUNAN NI'AI UN%U UP P.'!#+k! /&*+ .&/&! +#!+ &,&k -&!,& &+, .*$!-+# k!"+!#k!-+k! k.!"! !-.,!-., "!/+ &+, (k.&!#+ &,&k *"6+##) / /!,! ".*! %&'#!$ ,./!,!, "!/+ !-., !-.,! P.+*k!,! "!#!' %&'#!$ ,./!,!, ++ "+./#!k&k! -.!*!+ .'!#+k! /&*+ .&/&! +#!+ &,&k !-., +"+;+"&!# "! "+!k&+ -.-&!+ ".*! PSAK ++ D!#!' '.*!#k!-+k! .'!#+k! /&*+ .&/&! +#!+ &,&k &+, .*$!-+# k!-7 %&'#!$ ,./!,!, !-., ,+"!k #.$ "+!+kk! "+ !,!9
+#!+ !* ,./."!$ "!/+: !) %&'#!$ ,./&#+$k! (%+k! "+,.,&k!)9 "! ) %&'#!$ ,./!,!, !* ,.#!$ "+,.,&k! (!'/,+-!-+ !,!& "./.-+!-+ .,) -.!"!+! ,+"!k !"! /&*+ .&/&! +#!+ !* ,.#!$ "+!k&+ &,&k !-., ,./-.&, "!#!' ./+". -..#&'! &'#!$ .'&#+$! /&*+ .&/&! +#!+ !* -.!#+k! ,.#!$ "+!#k!-+k! &,&k !-., ,./-.&, $!/&- "+!#k!-+k! / /!,! k. !-., #!+ "!/+ &+, +,&7 k.&!#+ &,&k *"6+##
11. PEN&UN&APAN P.*&*k!! !* #.+$ .k-,.-+ "+-!/!,k! P.*&*k!! ,!'!$! &,!'! ,./'!-&k :
I/'!-+ !* '."!#!' &,&k -.,+! UPK (!,!& k.#'k UPK) !* '.'+#+k+ +#!+ ,./!,!, *"6+## !,!& !-., ,+"!k ./6&%&" ".*! '!-! '!!!, ,+"!k ,./!,!-7 ,./'!-&k
A-&'-+
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"!
.".k!,!
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!*
"+*&!k! &,&k '.*&k&/ +#!+ ,./&#+$k!
P./+". "+'!! '!!%.'. ,.#!$ '.'/.k-+k! !/&k!-7
,+*k!, ./,&'&$!7 ,+*k!, "+-k,
10
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