kurang lengkap no 1 A_TP4-W6-R1_2001615382_ELLI RAHMAYANIE.docx

Berdasarkan ketiga threshold test tersebut sebutkan

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b. Berdasarkan ketiga threshold test tersebut, sebutkan yang layak memenuhi ambang batas tes sebagai reportable segment. - Parts Industry - Electronic Industry - Software Industri - All Other Industry - Corporate c. Sajikan “operations in different segment” dan hitung identifiable assets. Parts Industr y Electroni c industry Software Industry Foreign operations All other industry Corporate Total consolidate sales to unaffiliated customers 7.600 3.000 3.500 1.250 2.000 17.350 Income from equity investee 500 Operating expenses (1.600) (450) (1.200) (400) (500) (150) (4.300) Interest expenses (100) Corporate income taxes 25% (825) Non controlling interest share 20% (495) d. Buatkan perhitungan rekonsiliasi atas : 1. Reconciliation of revenue 2. Reconciliation of income 3. Reconciliation of assets Kasus 2 Akuntan PT.Batu Sari tbk sedang mempersiapkan segment reporting tahun buku yang berakhir 31 Desember 2013 berdasarkan jenis industry. Data dari 4 industri tersebut adalah sebagai berikut: a. Penjualan atau revenue dari ke empat industri adalah sebagai berikut: Industri Bank $1.250.000, Industri Tambang $15.750.000, Industri Alat berat $12.350.000 dan Industri Agri bisnis $8.680.000. 1134F – Akuntansi Transaksi Keuangan Kompleks
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b. Intersegment sales dari industry bank adalah $135.000. c. Intersegment sales dari industry tambang lebih tinggi sebesar $750.000 dari industry bank. d. Intersegment sales dari industry Agribinis lebih rendah sebesar $350.000 dari industry alat berat, akan tetapi industry alat berat lebih tinggi sebesar $315.000 dibandingkan dengan industry tambang.
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