PELAPORAN LABA KOMPREHENSIF DAN IMPLIKASINYA DALAM PRAKTIK
ABSTRACT: FASB defined
comprehensive income in Statement of Financial Concept 6. Comprehesive income
is another way of looking at the asset-liability approach (balance-sheet view)
to income. Financial reporting needs to reflect this approach of income
because, the traditional approach to income is too narrow. Using asset-liability
approach can help financial statement user to understand information income
with their own judgment. The difficulty is that focus on measurement of assets and
liabilities does not give adequate recognation to the importance of measurement
of result operations. This is need to define concept of operating income and to
measure the net changes in equity resulting from the remeasurement of assets
and liabilities. There are variety of ways to report comprehensive income, such
as: a) created total comprehensive income as bottom line of income statement;
b) displaying comprehensive income component (CIC) in separate new statement,
and c) in a statement of changes 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 of stockholders equity,
whereas firms with positive CIC more likely to report CIC in the income
statement. Foreign currency adjustment represent the largest CIC. Earnings per
share would be negatively affected by the inclusion of CIC. The impact of SFAS
No. 130 will vary from industry to industry, but foreign currency translations will
affect a majority of the multinational firms in most industries. If the
objectives of reporting comprehensive income are met, financial statement users
should gain additional insights into a company’s activities, which should
enable them to better predict future cash flows. Investors and creditors might
shift their focus toward comprehensive income and broader income concept should
play expanding role in the future fi-nancial decisions.
Keywords: laba komprehensif,
asset-liability approach, revenue-expenses approach, transaction approach,
capital maintenance approach, laba akuntansi; laba ekonomi
Penulis: Efraim Ferdinan Giri
Kode Jurnal: jpmanajemendd090076
Pesan jurnal yang anda butuhkan disini.... >>> KLIK DISINI <<<
