pelaporan segmen
DESCRIPTION
Akuntansi ManajemenTRANSCRIPT
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Pelaporan Segmen
Nama : Sri IsmawatiJurusan : Akuntansi 2
STBK : 21120209
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14 - 2©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
Pelaporan Segmen
Prepared by Sri Ismawati
Segmen : 1. Segmen usaha2. Segmen Geografis
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1. Segmen Usaha
Karakteristik produk atau jasa; Karakteristik proses produksi Jenis atau Golongan pelanggan (produk, jasa) Metode pendistribusian produk atau
penyediaan jasa Jika praktis, karakteristik iklim regulasi, dalam
perbankan, asuransi, atau public utility
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2. Segmen Geografis
Kesamaan kondisi ekonomi dan politik Hubungan antar operasi dalam wilgeografis
berbeda Kedekatan geografis operasi Risiko khususyang terdapat dl operasi di wil
tertentu Regulasi pengendalian mata uang, dan Risiko mata uang
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Segmen dilaporkan adalah segmen usaha atau segmen geografis yang diidentifikasi berdasarkan definisi diatas yang mengharuskan pengungkapan informasi segmen
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Informasi Segmen harus mengungkap:
(1) Penjualan atau pendapatan operasi lainnya, dibedakan antara pendapatan yang dihasilkan Dari pelanggan diluar perush dan pendpatan
Dari segmen lain
(2) Hasil Segmen
(3) Aktiva segmen yang digunakan
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(4) Dasar penetapan harga antar segmen
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Segmen industri adalah
Suatu komponen dari suatu perush yg bergerakdalam bidang penyediaan produk atau jasa atau suatu grup produk yg saling terkait atau jasa yg
Yang saling terkait atau jasa yang utamanya kpd konsumen tdk terafilasi
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Segmen industri ditetapkan sbg segmen
yg perlu pelaporan jika memenuhi:
1.Uji Pendapatan 10%2. Uji Aktiva 10%
3. Uji Laba usaha 10%
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1.Uji Pendapatan 10%
Suatu Segmen industri merupakan segmen pelaporan jika pendapatannya adalah =>10% dari pendapatan gabungan dari seluruh segmen industri.
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1.Uji Pendapatan 10%
Operating ReportableSegment’s Intersegment Test Value Segment Under Revenue Revenue (10% × $670,000) Revenue Test?
Food $150,000 $ 0 $67,000 YesPaper 170,000 200,000 67,000 YesCopper 40,000 0 < 67,000 NoFinance 60,000 50,000 67,000 Yes Total $420,000 $250,000
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2.Uji Aktiva 10%
Suatu Segmen industri merupakan segmen pelaporan jika aktivanya adalah =>10% dari aktiva gabungan dari seluruh segmen industri.
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2.Uji Aktiva 10%
Operating Reportable Segment’s SegmentIdentifiable Test Value Under Asset Assets (10% × $1,010,000) Test?
Food $ 200,000 $101,000 YesPaper 250,000 101,000 YesCopper 60,000 < 101,000 NoFinance 500,000 101,000 Yes Total $1,010,000
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3.Uji laba usaha 10%
Suatu Segmen industri merupakan segmen pelaporan jika laba usahanya adalah =>10% dari laba usaha gabungan dari seluruh segmen industri.
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3.Uji laba usaha 10%
ReportableOperating Operating Segment Segment’s Segment’s UnderOperating Operating Test Value Operating Profit Loss (10% × $130,000) Profit Test?
Food $ 25,000 $13,000 YesPaper 55,000 13,000 YesCopper $(10,000) < 13,000 NoFinance 50,000 13,000 Yes Total $130,000 $(10,000)
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Tambahan Segmen
Tambahan Segmen industri suatu segmen industri tunggal adalah jika :
Gabungan pendapatan suatu segmen pelaporan dari penjualan kepada pihak yg terafiliasi < 75% dari gabungan pendapatan dari pihak tidak terafiliasi seluruh segmen industri. (lihat halaman 558)
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Tambahan Segmen
Consolidation Revenue from Consolidation Revenue from non aff in segment non aff in segment reporting reporting
Food $ 140,000 $140,000 Paper 170,000 170,000Copper 40,000Finance 50,000 50,000
Total $ 360,000 $ 400,000
360,000 > 75% x 400,000, sehingga tidak ada segmen industri yg harus diidentifikasi sebagai segmen pelaporan
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Operasi Domestik dan Luar negri
Suatu perusahaan diharuskan mengungkapkaninformasi mengenai operasi domestik dan luar negri dalam laporan keu jika:
1. Pendapatan yg dihasilkan oleh operasi luarnegri dr penjualan kpd pihak nonafiliasi =>10% dr pendapatan konsolidasi atau
2. Aktiva yg dp diidentifikasi suatu operasi luar negri adalah =>10% dari aktiva konsolidasi.
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