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Chap 4Intermediate componentsIllust
Chap 4
Intermediate components
Illustration
Gross profit
Income from operations
Income before income tax
Net income
Non controlling interest
Summary
Accounting changes and errors
Statement of changes in equity
Discontinued operations
Elements of financial position
Income. Increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increase in equity, other than those relating to contributions from shareholders
Expenses. Decreases in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrences of liabilities that result in decreases in equity, other than those relating to distribtions to shareholders
Intermediate components of the income statement
Companies generally present some or all of the following sections and totals within the income statement,
Gross profit. Revenue less cost of goods sold
Other income and expense. Includes most other transactions that do not fit into the revenues and expenses categories provided above. Items such as gains and losses on sales of long lived assets, impairments of assets, and restructuring charges are reported in this section. In addition, revenues such as rent revenue, dividend revenue, and interest revenue are often reported
Income from operations. Company’s results from normal operations
Financing cost. A separate item that identifies the financing cost of the company, here after referred to as interest expense
Income before income tax. The total income before income tax
Income from continuing operations. A company’s results before any gain or loss on discontinued operations. If the company does not have any gain or loss on discontinued operations, this section is not reported and this amount is reported as net income
Discontinued operations. Gains or losses resulting from the disposition of a component of a company
Net income. The net results of the company’s performance over a period of time
Non controlling interest. Presents an allocation of net income to the controlling sharehokders and to the non controlling interest ( also referred to as minority interest)
Earnings per share. Per share amounts that are reported
Discontinued operations
The iasb defines a discontinues operations as a component of an entity that either has been disposed of, or is classified as held for sale and
1. Represents a major line of business or geographical area of operations or
2. Is part of a single, co-coordinated plan to dispose of a major line of business or geographical area of operations or
3. Is a subsidiary acquired exclucively with a view to resell
To illustrate, multiplex products, inc. a highly diversified company, decides to discontinue its electronics division. During the current year, the electronics division lost 300.000 (net of tax) . multiplex sold the division at the end of the year at a loss of 500.000 (net of tax)
Income from continuing operations
Discontinued operations
Loss from operation of discontinued electronics
Division ( net of tax)
Loss from disposal of electronics division ( net of tax)
Net income
Companies use the phrase “ income from continuing operations “ only when gains or losses on discontinued operations occur
Discontinued operations (gain)
In applying the concept of intraperiod tax allocation, assume that schindler co. has income before income tax of 250.000. it has a gain of 100.000 from a discontinued operation. Assuming a 30 percent income tax rate
the company shows a separate tax effect of 30.000 related to the “ gain on discontinued operations”
Less : applicable income tax
Discontinued operations (loss)
To illustrate the reporting of a loss from discontinued operations, assume that schindler co. has income before income tax of 250.000 . it suffers a loss from discontinued operations of 100.000. assuming a 30 percent tax rate, schindler presents the income tax on the income statement. In this case, the loss provides a positive tax benefit of 30.000 schindler, therefore, substracts it from the 100.000 loss
Companies may also report the tax effect of a discontinued item by means of a note disclosure
Income tax reduction
Other reporting issues
In this section, we discuss reporting issues related to 1 accounting changes and errors, 2 retained earnings statements, 3 comprehensive income, 4 statement of changes in equity
Corrections of errors
The errors involved such items as improper reporting of revenue, accounting for share options, allowances of receivables, inventories, and other provisisons
One statement approach
In this approach, the traditional net income is a subtotal, with total comprehensive income shown as a final total. The combined statement has the advantage of not requiring the creation of a new financial statements. However, burying net income as a subtotal on the statements is a disadvantage
Unrealized holding gain, net of tax
Two statement approach
Reporting comprehensive income in a separate statement indicates that the gains and losses identified as other comprehensive income have the same status as traditional gains and losses
Statement of changes in equity
In addition to a statement of comprehensive income, companies are also required to present a statement of changes in equity. Equity is generally comprised of share capital ordinary, share premium ordinary, retained earnings, and the accumulated balances in other comprehensive income. The statement reports the change in each equity account and in total equity for the period. The following items are disclosed in this statement
1. Accumulated other comprehensive income for the period
2. Contributions ( issuances of shares ) and distribution (dividends) to owners
3. Reconciliation of the carrying amount of each component of equity from the beginning to the end of the period
Intermediate components
Illustration
Gross profit
Income from operations
Income before income tax
Net income
Non controlling interest
Summary
Accounting changes and errors
Statement of changes in equity
Discontinued operations
Elements of financial position
Income. Increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increase in equity, other than those relating to contributions from shareholders
Expenses. Decreases in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrences of liabilities that result in decreases in equity, other than those relating to distribtions to shareholders
Intermediate components of the income statement
Companies generally present some or all of the following sections and totals within the income statement,
Gross profit. Revenue less cost of goods sold
Other income and expense. Includes most other transactions that do not fit into the revenues and expenses categories provided above. Items such as gains and losses on sales of long lived assets, impairments of assets, and restructuring charges are reported in this section. In addition, revenues such as rent revenue, dividend revenue, and interest revenue are often reported
Income from operations. Company’s results from normal operations
Financing cost. A separate item that identifies the financing cost of the company, here after referred to as interest expense
Income before income tax. The total income before income tax
Income from continuing operations. A company’s results before any gain or loss on discontinued operations. If the company does not have any gain or loss on discontinued operations, this section is not reported and this amount is reported as net income
Discontinued operations. Gains or losses resulting from the disposition of a component of a company
Net income. The net results of the company’s performance over a period of time
Non controlling interest. Presents an allocation of net income to the controlling sharehokders and to the non controlling interest ( also referred to as minority interest)
Earnings per share. Per share amounts that are reported
Discontinued operations
The iasb defines a discontinues operations as a component of an entity that either has been disposed of, or is classified as held for sale and
1. Represents a major line of business or geographical area of operations or
2. Is part of a single, co-coordinated plan to dispose of a major line of business or geographical area of operations or
3. Is a subsidiary acquired exclucively with a view to resell
To illustrate, multiplex products, inc. a highly diversified company, decides to discontinue its electronics division. During the current year, the electronics division lost 300.000 (net of tax) . multiplex sold the division at the end of the year at a loss of 500.000 (net of tax)
Income from continuing operations
Discontinued operations
Loss from operation of discontinued electronics
Division ( net of tax)
Loss from disposal of electronics division ( net of tax)
Net income
Companies use the phrase “ income from continuing operations “ only when gains or losses on discontinued operations occur
Discontinued operations (gain)
In applying the concept of intraperiod tax allocation, assume that schindler co. has income before income tax of 250.000. it has a gain of 100.000 from a discontinued operation. Assuming a 30 percent income tax rate
the company shows a separate tax effect of 30.000 related to the “ gain on discontinued operations”
Less : applicable income tax
Discontinued operations (loss)
To illustrate the reporting of a loss from discontinued operations, assume that schindler co. has income before income tax of 250.000 . it suffers a loss from discontinued operations of 100.000. assuming a 30 percent tax rate, schindler presents the income tax on the income statement. In this case, the loss provides a positive tax benefit of 30.000 schindler, therefore, substracts it from the 100.000 loss
Companies may also report the tax effect of a discontinued item by means of a note disclosure
Income tax reduction
Other reporting issues
In this section, we discuss reporting issues related to 1 accounting changes and errors, 2 retained earnings statements, 3 comprehensive income, 4 statement of changes in equity
Corrections of errors
The errors involved such items as improper reporting of revenue, accounting for share options, allowances of receivables, inventories, and other provisisons
One statement approach
In this approach, the traditional net income is a subtotal, with total comprehensive income shown as a final total. The combined statement has the advantage of not requiring the creation of a new financial statements. However, burying net income as a subtotal on the statements is a disadvantage
Unrealized holding gain, net of tax
Two statement approach
Reporting comprehensive income in a separate statement indicates that the gains and losses identified as other comprehensive income have the same status as traditional gains and losses
Statement of changes in equity
In addition to a statement of comprehensive income, companies are also required to present a statement of changes in equity. Equity is generally comprised of share capital ordinary, share premium ordinary, retained earnings, and the accumulated balances in other comprehensive income. The statement reports the change in each equity account and in total equity for the period. The following items are disclosed in this statement
1. Accumulated other comprehensive income for the period
2. Contributions ( issuances of shares ) and distribution (dividends) to owners
3. Reconciliation of the carrying amount of each component of equity from the beginning to the end of the period
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Chap 4Intermediate componentsIllustrationGross profitIncome from operationsIncome before income taxNet incomeNon controlling interestSummaryAccounting changes and errorsStatement of changes in equityDiscontinued operationsElements of financial positionIncome. Increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increase in equity, other than those relating to contributions from shareholdersExpenses. Decreases in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrences of liabilities that result in decreases in equity, other than those relating to distribtions to shareholdersIntermediate components of the income statementCompanies generally present some or all of the following sections and totals within the income statement, Gross profit. Revenue less cost of goods soldOther income and expense. Includes most other transactions that do not fit into the revenues and expenses categories provided above. Items such as gains and losses on sales of long lived assets, impairments of assets, and restructuring charges are reported in this section. In addition, revenues such as rent revenue, dividend revenue, and interest revenue are often reported Income from operations. Company’s results from normal operationsFinancing cost. A separate item that identifies the financing cost of the company, here after referred to as interest expenseIncome before income tax. The total income before income taxIncome from continuing operations. A company’s results before any gain or loss on discontinued operations. If the company does not have any gain or loss on discontinued operations, this section is not reported and this amount is reported as net incomeDiscontinued operations. Gains or losses resulting from the disposition of a component of a companyNet income. The net results of the company’s performance over a period of timeNon controlling interest. Presents an allocation of net income to the controlling sharehokders and to the non controlling interest ( also referred to as minority interest)Earnings per share. Per share amounts that are reportedDiscontinued operationsThe iasb defines a discontinues operations as a component of an entity that either has been disposed of, or is classified as held for sale and1. Represents a major line of business or geographical area of operations or2. Is part of a single, co-coordinated plan to dispose of a major line of business or geographical area of operations or3. Is a subsidiary acquired exclucively with a view to resellTo illustrate, multiplex products, inc. a highly diversified company, decides to discontinue its electronics division. During the current year, the electronics division lost 300.000 (net of tax) . multiplex sold the division at the end of the year at a loss of 500.000 (net of tax) Income from continuing operationsDiscontinued operationsLoss from operation of discontinued electronicsDivision ( net of tax)Loss from disposal of electronics division ( net of tax)Net incomeCompanies use the phrase “ income from continuing operations “ only when gains or losses on discontinued operations occurDiscontinued operations (gain)In applying the concept of intraperiod tax allocation, assume that schindler co. has income before income tax of 250.000. it has a gain of 100.000 from a discontinued operation. Assuming a 30 percent income tax ratethe company shows a separate tax effect of 30.000 related to the “ gain on discontinued operations”Less : applicable income taxDiscontinued operations (loss)To illustrate the reporting of a loss from discontinued operations, assume that schindler co. has income before income tax of 250.000 . it suffers a loss from discontinued operations of 100.000. assuming a 30 percent tax rate, schindler presents the income tax on the income statement. In this case, the loss provides a positive tax benefit of 30.000 schindler, therefore, substracts it from the 100.000 lossCompanies may also report the tax effect of a discontinued item by means of a note disclosureIncome tax reductionOther reporting issuesIn this section, we discuss reporting issues related to 1 accounting changes and errors, 2 retained earnings statements, 3 comprehensive income, 4 statement of changes in equityCorrections of errors The errors involved such items as improper reporting of revenue, accounting for share options, allowances of receivables, inventories, and other provisisonsOne statement approachIn this approach, the traditional net income is a subtotal, with total comprehensive income shown as a final total. The combined statement has the advantage of not requiring the creation of a new financial statements. However, burying net income as a subtotal on the statements is a disadvantageUnrealized holding gain, net of taxTwo statement approach Reporting comprehensive income in a separate statement indicates that the gains and losses identified as other comprehensive income have the same status as traditional gains and lossesStatement of changes in equityIn addition to a statement of comprehensive income, companies are also required to present a statement of changes in equity. Equity is generally comprised of share capital ordinary, share premium ordinary, retained earnings, and the accumulated balances in other comprehensive income. The statement reports the change in each equity account and in total equity for the period. The following items are disclosed in this statement1. Accumulated other comprehensive income for the period2. Contributions ( issuances of shares ) and distribution (dividends) to owners3. Reconciliation of the carrying amount of each component of equity from the beginning to the end of the period
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Chap 4
Menengah komponen
Ilustrasi
Laba kotor
Laba usaha
Laba sebelum pajak penghasilan
Laba bersih
Non pengendalian
Ringkasan
perubahan Akuntansi dan kesalahan
Pernyataan perubahan ekuitas
Dihentikan operasi
Elemen posisi keuangan
Penghasilan. Kenaikan manfaat ekonomi selama periode akuntansi dalam bentuk arus masuk atau perangkat tambahan aset atau penurunan kewajiban yang mengakibatkan kenaikan ekuitas, selain yang berkaitan dengan kontribusi dari pemegang saham
Beban. Penurunan manfaat ekonomi selama periode akuntansi dalam bentuk arus keluar atau depletions aset atau incurrences kewajiban yang mengakibatkan penurunan ekuitas, selain yang berkaitan dengan distribtions kepada pemegang saham
komponen Menengah dari laporan laba rugi
perusahaan pada umumnya menyajikan beberapa atau semua bagian berikut dan total dalam laporan laba rugi,
laba kotor. Pendapatan dikurangi biaya barang yang dijual
pendapatan dan beban lainnya. Termasuk yang paling transaksi lain yang tidak masuk ke dalam pendapatan dan beban kategori yang diberikan di atas. Barang-barang seperti keuntungan dan kerugian atas penjualan aktiva tetap, gangguan aset, dan biaya restrukturisasi dilaporkan dalam bagian ini. Selain itu, pendapatan seperti pendapatan sewa, pendapatan dividen, dan pendapatan bunga sering dilaporkan
Laba usaha. Hasil perusahaan dari aktivitas normal
biaya Pembiayaan. Sebuah bagian yang terpisah yang mengidentifikasi biaya pembiayaan perusahaan, di sini setelah disebut sebagai beban bunga
Laba sebelum pajak penghasilan. Total laba sebelum pajak penghasilan
Laba dari operasi yang dilanjutkan. Hasil Sebuah perusahaan sebelum keuntungan atau kerugian atas operasi dihentikan. Jika perusahaan tidak memiliki keuntungan atau kerugian atas operasi dihentikan, bagian ini tidak dilaporkan dan jumlah ini dilaporkan sebagai pendapatan bersih
operasi Dihentikan. Keuntungan atau kerugian yang dihasilkan dari disposisi komponen dari perusahaan
Laba bersih. Hasil bersih dari kinerja perusahaan selama periode waktu
Non pengendalian. Menyajikan alokasi laba bersih untuk sharehokders mengendalikan dan kepentingan pengendali non (juga disebut sebagai hak minoritas)
Laba bersih per saham. Per jumlah saham yang dilaporkan operasi Dihentikan IASB mendefinisikan operasi discontinues sebagai komponen dari suatu entitas yang baik telah dibuang, atau diklasifikasikan sebagai dimiliki untuk dijual dan 1. Merupakan garis besar dari area bisnis atau geografis operasi atau 2. Merupakan bagian dari tunggal, co-terkoordinasi rencana untuk membuang garis besar area bisnis atau geografis operasi atau 3. Adalah anak perusahaan yang diakuisisi exclucively dengan maksud untuk menjual kembali Untuk menggambarkan, produk multipleks, inc. perusahaan yang sangat beragam, memutuskan untuk menghentikan divisi elektronik nya. Selama tahun berjalan, divisi elektronik hilang 300.000 (setelah dikurangi pajak). multipleks menjual divisi pada akhir tahun pada hilangnya 500.000 (setelah dikurangi pajak) Penghasilan dari operasi yang dilanjutkan operasi Dihentikan Rugi operasi dihentikan elektronik Divisi (setelah dikurangi pajak) Rugi dari pelepasan divisi elektronik (setelah dikurangi pajak) Net pendapatan perusahaan menggunakan frase "pendapatan dari operasi yang dilanjutkan" hanya ketika keuntungan atau kerugian dari operasi dihentikan terjadi operasi Dihentikan (gain) Dalam menerapkan konsep alokasi pajak intraperiod, menganggap bahwa schindler co. memiliki laba sebelum pajak penghasilan 250.000. memiliki keuntungan dari 100.000 dari operasi yang dihentikan. Dengan asumsi tingkat pajak penghasilan 30 persen perusahaan menunjukkan efek pajak terpisah dari 30.000 terkait dengan "keuntungan operasi dihentikan" Kurang: berlaku pajak penghasilan Dihentikan operasi (rugi) Untuk menggambarkan pelaporan kerugian dari operasi dihentikan, menganggap bahwa schindler co . memiliki laba sebelum pajak penghasilan 250.000. menderita kerugian dari operasi yang dihentikan dari 100.000. dengan asumsi tarif pajak 30 persen, schindler menyajikan pajak penghasilan pada laporan laba rugi. Dalam hal ini, kerugian memberikan manfaat pajak positif dari 30.000 schindler, oleh karena itu, substracts itu dari 100.000 kerugian perusahaan juga dapat melaporkan efek pajak dari item dihentikan dengan cara pengungkapan catatan pengurangan pajak penghasilan masalah pelaporan lain di bagian ini, kita membahas masalah yang berkaitan dengan 1 perubahan akuntansi dan kesalahan pelaporan, 2 ditahan laporan laba, 3 pendapatan komprehensif, 4 laporan perubahan ekuitas dan koreksi kesalahan Kesalahan yang terlibat barang-barang seperti pelaporan tidak tepat pendapatan, akuntansi untuk opsi saham, tunjangan piutang, persediaan, dan provisisons lainnya pendekatan Satu pernyataan Dalam pendekatan ini, laba bersih tradisional adalah subtotal, dengan total pendapatan komprehensif ditampilkan sebagai total akhir. Pernyataan gabungan memiliki keuntungan tidak membutuhkan penciptaan laporan keuangan baru. Namun, mengubur laba bersih sebagai subtotal terhadap laporan adalah kerugian keuntungan yang belum direalisasi, dikurangi pajak Dua pendekatan pernyataan Pelaporan pendapatan komprehensif dalam sebuah pernyataan terpisah mengindikasikan bahwa keuntungan dan kerugian diidentifikasi sebagai pendapatan komprehensif lain memiliki status yang sama sebagai keuntungan tradisional dan kerugian Pernyataan perubahan ekuitas Selain laporan laba rugi komprehensif, perusahaan juga diwajibkan untuk menyajikan laporan perubahan ekuitas. Ekuitas umumnya terdiri dari modal saham biasa, agio saham biasa, laba ditahan, dan akumulasi saldo pendapatan komprehensif lain. Pernyataan itu melaporkan perubahan di setiap akun ekuitas dan total ekuitas untuk periode tersebut. Item berikut ini diungkapkan dalam pernyataan ini 1. Akumulasi pendapatan komprehensif lain untuk periode 2. Kontribusi (penerbitan saham) dan distribusi (dividen) kepada pemilik 3. Rekonsiliasi jumlah tercatat masing-masing komponen ekuitas dari awal sampai akhir periode
Menengah komponen
Ilustrasi
Laba kotor
Laba usaha
Laba sebelum pajak penghasilan
Laba bersih
Non pengendalian
Ringkasan
perubahan Akuntansi dan kesalahan
Pernyataan perubahan ekuitas
Dihentikan operasi
Elemen posisi keuangan
Penghasilan. Kenaikan manfaat ekonomi selama periode akuntansi dalam bentuk arus masuk atau perangkat tambahan aset atau penurunan kewajiban yang mengakibatkan kenaikan ekuitas, selain yang berkaitan dengan kontribusi dari pemegang saham
Beban. Penurunan manfaat ekonomi selama periode akuntansi dalam bentuk arus keluar atau depletions aset atau incurrences kewajiban yang mengakibatkan penurunan ekuitas, selain yang berkaitan dengan distribtions kepada pemegang saham
komponen Menengah dari laporan laba rugi
perusahaan pada umumnya menyajikan beberapa atau semua bagian berikut dan total dalam laporan laba rugi,
laba kotor. Pendapatan dikurangi biaya barang yang dijual
pendapatan dan beban lainnya. Termasuk yang paling transaksi lain yang tidak masuk ke dalam pendapatan dan beban kategori yang diberikan di atas. Barang-barang seperti keuntungan dan kerugian atas penjualan aktiva tetap, gangguan aset, dan biaya restrukturisasi dilaporkan dalam bagian ini. Selain itu, pendapatan seperti pendapatan sewa, pendapatan dividen, dan pendapatan bunga sering dilaporkan
Laba usaha. Hasil perusahaan dari aktivitas normal
biaya Pembiayaan. Sebuah bagian yang terpisah yang mengidentifikasi biaya pembiayaan perusahaan, di sini setelah disebut sebagai beban bunga
Laba sebelum pajak penghasilan. Total laba sebelum pajak penghasilan
Laba dari operasi yang dilanjutkan. Hasil Sebuah perusahaan sebelum keuntungan atau kerugian atas operasi dihentikan. Jika perusahaan tidak memiliki keuntungan atau kerugian atas operasi dihentikan, bagian ini tidak dilaporkan dan jumlah ini dilaporkan sebagai pendapatan bersih
operasi Dihentikan. Keuntungan atau kerugian yang dihasilkan dari disposisi komponen dari perusahaan
Laba bersih. Hasil bersih dari kinerja perusahaan selama periode waktu
Non pengendalian. Menyajikan alokasi laba bersih untuk sharehokders mengendalikan dan kepentingan pengendali non (juga disebut sebagai hak minoritas)
Laba bersih per saham. Per jumlah saham yang dilaporkan operasi Dihentikan IASB mendefinisikan operasi discontinues sebagai komponen dari suatu entitas yang baik telah dibuang, atau diklasifikasikan sebagai dimiliki untuk dijual dan 1. Merupakan garis besar dari area bisnis atau geografis operasi atau 2. Merupakan bagian dari tunggal, co-terkoordinasi rencana untuk membuang garis besar area bisnis atau geografis operasi atau 3. Adalah anak perusahaan yang diakuisisi exclucively dengan maksud untuk menjual kembali Untuk menggambarkan, produk multipleks, inc. perusahaan yang sangat beragam, memutuskan untuk menghentikan divisi elektronik nya. Selama tahun berjalan, divisi elektronik hilang 300.000 (setelah dikurangi pajak). multipleks menjual divisi pada akhir tahun pada hilangnya 500.000 (setelah dikurangi pajak) Penghasilan dari operasi yang dilanjutkan operasi Dihentikan Rugi operasi dihentikan elektronik Divisi (setelah dikurangi pajak) Rugi dari pelepasan divisi elektronik (setelah dikurangi pajak) Net pendapatan perusahaan menggunakan frase "pendapatan dari operasi yang dilanjutkan" hanya ketika keuntungan atau kerugian dari operasi dihentikan terjadi operasi Dihentikan (gain) Dalam menerapkan konsep alokasi pajak intraperiod, menganggap bahwa schindler co. memiliki laba sebelum pajak penghasilan 250.000. memiliki keuntungan dari 100.000 dari operasi yang dihentikan. Dengan asumsi tingkat pajak penghasilan 30 persen perusahaan menunjukkan efek pajak terpisah dari 30.000 terkait dengan "keuntungan operasi dihentikan" Kurang: berlaku pajak penghasilan Dihentikan operasi (rugi) Untuk menggambarkan pelaporan kerugian dari operasi dihentikan, menganggap bahwa schindler co . memiliki laba sebelum pajak penghasilan 250.000. menderita kerugian dari operasi yang dihentikan dari 100.000. dengan asumsi tarif pajak 30 persen, schindler menyajikan pajak penghasilan pada laporan laba rugi. Dalam hal ini, kerugian memberikan manfaat pajak positif dari 30.000 schindler, oleh karena itu, substracts itu dari 100.000 kerugian perusahaan juga dapat melaporkan efek pajak dari item dihentikan dengan cara pengungkapan catatan pengurangan pajak penghasilan masalah pelaporan lain di bagian ini, kita membahas masalah yang berkaitan dengan 1 perubahan akuntansi dan kesalahan pelaporan, 2 ditahan laporan laba, 3 pendapatan komprehensif, 4 laporan perubahan ekuitas dan koreksi kesalahan Kesalahan yang terlibat barang-barang seperti pelaporan tidak tepat pendapatan, akuntansi untuk opsi saham, tunjangan piutang, persediaan, dan provisisons lainnya pendekatan Satu pernyataan Dalam pendekatan ini, laba bersih tradisional adalah subtotal, dengan total pendapatan komprehensif ditampilkan sebagai total akhir. Pernyataan gabungan memiliki keuntungan tidak membutuhkan penciptaan laporan keuangan baru. Namun, mengubur laba bersih sebagai subtotal terhadap laporan adalah kerugian keuntungan yang belum direalisasi, dikurangi pajak Dua pendekatan pernyataan Pelaporan pendapatan komprehensif dalam sebuah pernyataan terpisah mengindikasikan bahwa keuntungan dan kerugian diidentifikasi sebagai pendapatan komprehensif lain memiliki status yang sama sebagai keuntungan tradisional dan kerugian Pernyataan perubahan ekuitas Selain laporan laba rugi komprehensif, perusahaan juga diwajibkan untuk menyajikan laporan perubahan ekuitas. Ekuitas umumnya terdiri dari modal saham biasa, agio saham biasa, laba ditahan, dan akumulasi saldo pendapatan komprehensif lain. Pernyataan itu melaporkan perubahan di setiap akun ekuitas dan total ekuitas untuk periode tersebut. Item berikut ini diungkapkan dalam pernyataan ini 1. Akumulasi pendapatan komprehensif lain untuk periode 2. Kontribusi (penerbitan saham) dan distribusi (dividen) kepada pemilik 3. Rekonsiliasi jumlah tercatat masing-masing komponen ekuitas dari awal sampai akhir periode
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- either developmental or acquired
- Peluk cium
- I miss you
- Selamat ulang tahun
- Ini saat saya study ke austria bersama y
- Senang sekali rasanya hari iniTerimah ka
- I miss you
- di manakah rumah mu?
- A concept map consists of a network that
- Senang sekali rasanya hari iniTerimah ka
- Yudhi kristianto baru
- لا تحبينه
- ce bureau est aussi utilise comme chambr
- انا فقط حبيب لك
- Bonjour
- Farel lebih gendut dari pada geri
- kakak perempuan cantik
- Kakak perempuan
- kakak perempuan cantik
- Ya Allah biha.. Ya Allah biha.. Ya Allah
- pertemuan keluarga ulang tahun rumah sak
- oh 25 udah menikah ya
- either developmental or acquired
- oh 25 udah menikah ya
