Giri, Efraim Ferdinand (2020) Pelaporan Laba Komprehensif Dan Implikasinya Dalam Praktik. Jurnal Akuntansi dan Manajemen, 20 (2). pp. 89-106. ISSN 0853-1259
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Abstract
FASB defined comprehensive income in Statement of Financial Concept 6. Comprchesivc income is another way oflooking at the asset-liability approach (balancesheet view) to income. Financial reporting needs to reflect this approach ofincomebecause, the traditional approach to income is too narrow. Using asset-liabil ity approach can help financial statement user to un derstand information income widi (heir ownjudgment. The difficulty is that focus on measurement ofassets and liabilities does not give adequate rccognaiion to tlie importance ofmeasuremcnl of result operations. This is need to define concept of operating income and to measure the net changes in equity resulting Irani the remeasurement ofassets and liabilities. There are variety ofways lo report comprehensive income, such as: a) created total comprehensive income as bottom line ofincome statement; b) displaying com prehensive income component (CIC) in separate new statement, and c) in a statement ofchanges in equity. Most of firms in US chose c) format during fiscal years 1997-1999. Firms with negative CIC were more likely to disclose CIC in the statement ofstockhold ers equity, whereas firms with positive CIC more likely to report CIC in the income statement. Foreign cur rency adjustment represent the largest CIC. Earnings per share would be negatively affected by the inclu sion ofCIC. The impact ofSFAS No. 130 will vary from industry to industry, but foreign currency translations will affect a majorityofthcmultinational firms in most industries. If the objectives ofreporting comprehen
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | laba komprchensif, asset-liability ap proach, revenue-expenses approach, transaction ap proach, capital maintenance approach, laba akuntansi labackonomi |
| Subjects: | AKUNTANSI > Sistem Informasi Akuntansi |
| Divisions: | Dosen STIE YKPN > Artikel |
| Depositing User: | Unnamed user with email webmaster@stieykpn.ac.id |
| Date Deposited: | 03 Apr 2023 05:34 |
| Last Modified: | 08 Apr 2023 19:05 |
| URI: | http://repositorybaru.stieykpn.ac.id/id/eprint/855 |
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