Laporan posisi keuanganneraca laporan laba rugi

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Laporan posisi keuangan(neraca) Laporan laba rugi komprehensif Laporan perubahan ekuitas Laporan arus kas Catatan atas laporan keuangan Laporan posisi keuangan komparatif awal periode dan penyajian retrospektif terhadap penerapan kebijakan akuntansi Komponen laporan keuangan lengkap terdiri atas : Neraca Laporan laba rugi Laporan perubahan ekuitas Laporan arus ka Catatan atas laporan keuangan 2 Pengungkapan dalam Laporan posisi keuangan (neraca) Berdasar ilustrasi IFRS: Aset: Aset Tidak Lancar, Aset lancar Ekuitas: Ekuitas yang dapat diatribusikan ke pemilik entitas induk Hak nonpengendali Laibilitas : Laibilitas jangka pendek, Laibilitas jangka panjang Berdasar PSAK: Aset: Aset Lancar, Aset Tidak Lancar Ekuitas : Hak nonpengendali Ekuitas yang dapat diatribusikan ke pemilik entitas induk Laibilitas : Laibilitas jangka panjang, Laibilitas jangka pendek 3 Istilah minority interest Istilah minority interest (hak minoritas) diganti menjadi non controlling interest (hak non pengendali) dan disajikan dalam Laporan perubahan ekuitas. Menggunakan istilah hak minoritas 4 Pos luar biasa Tidak mengenal istilah Masih memakai
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(extraordinary item) pos luar biasa (extraordinary item) istilah pos luar biasa (extraordinary item) 5 Penyajian laibilitas jangka panjang yang akan dibiayai kembali Laibilitas jangka panjang disajikan sebagai Laibilitas jangka pendek jika akan jatuh tempo dalam 12 bulan meskipun perjanjian pembiayaan kembali sudah selesai setelah periode pelaporan dan sebelum penerbitan laporan keuangan Tetap disajikan sebagai Laibilitas jangka panjang
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