13 - Fandy khristiawan Atmaka (Tugas AKM)

13 - Fandy khristiawan Atmaka (Tugas AKM) - Nama Kelas No...

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Nama : Fandy Khristiawan Atmaka Kelas : 2P Akuntansi No. Absen : 13 NPM : 093060016116 SUMBANGAN SOAL AKUNTANSI KEUANGAN MENENGAH 1. Elda Co. Membeli gedung 5 tahun yang lalu dengan harga Rp. 500.000 , usia 20 tahun ,dicatat dengan metode garis lurus. Book Value gedung adalah Rp375.000 . Elda Co. Mengestimasikan net cahs inflow Rp 225.000 untuk 15 tahun mendatang (per tahun Rp 15.000). Nilai wajar pada saat ini adalah Rp 175.000. Berapa kerugian dari impairment gedung tersebut?? a.Rp. 150.000 b.Rp. 200.000 c.Rp. 125.000 d.Rp. 325.000 jawab : B Accumulated depreciation-building(5x25.000) 125.000 Loos on impairment (375.000-175.000) 200.000 Building (500.000-175.000) 325.000 2. Hal dibawah ini adalah hal yang salah dalam pengukuran pada property investasi,kecuali: a. Pertukaran dengan aset moneter dicatat sebesar nilai fair valuenya. b. Sewa pembiayaan : jumlah mana yang lebih tinggi antara fair value dan current cost dari pembayaran sewa minimum. c. Pertukaran dengan aset nonmoneter dicatat pada nilai fair value. d. Asset yang dibeli hanya dihitung pengeluaran kas yang keluar saja.
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