LATIHAN SOAL SOAL IAS 8/PSAK 25 Akuntansi, Perubahan Estimasi

Akuntansi, dan Kesalahan

S!al I "han#e in A$$!untin# P!li$ies
Fact :
1. PT ABC changes its accounting policies in 2009 with respect to the valuation
of inventories. Up to 200! inventories were value" using a weighte" average
cost #$AC% &etho". 'n 2009 the &etho" was change" to first in! first out
#F'F(%! as it was consi"ere" to &ore accuratel) reflect the usage an" flow of
inventories in the econo&ic c)cle. The i&pact on inventories valuation was
"eter&ine" to *e :
At +ec ,1! 200- an increase of .10!000!/
At +ec ,1! 200 an increase of .10!000!/
At +ec ,1! 2009 an increase of .20!000!/
2. The state&ent of co&prehensive inco&e prior to a"1ust&ent are :
2009 200
2evenue .200!000 .200!000
Cost of sales 100!000 0!000
3ross profit 100!000 120!000
A"&inistration costs 40!000 00!000
5elling an" "istri*ution costs 20!000 10!000
6et profit . 40!000 . 00!000
2e7uire" :
Present the change in accounting polic) in the 5tate&ent of Co&prehensive 'nco&e
an" the 5tate&ent of Change in 87uit) in accor"ance with the re7uire&ents of 'A5
.
1
S!al IIA "han#e in A$$!untin# Estimates
Fact :
PT 9:; was incorporate" on <anuar) 1! 200-! an" follows 'F25 in preparing its
financial state&ent. 'n preparing its financial state&ent for financial )ear en"ing
+ece&*er ,1! 2009! PT 9:; use" these useful lives for its propert)! plant an"
e7uip&ent :
Buil"ing : 10 )ears
Plant an" &achiner) : 10 )ears
Furniture an" Fi=ture : - )ears
(n <anuar) 1! 2000! the entit) "eci"es to review the useful lives of the propert)!
plant an" e7uip&ent. For this purpose it hire" e=ternal valuation e=perts. These
in"epen"ent e=perts certifie" the re&aining useful lives of the propert)! plant! an"
e7uip&ent.of PT 9:;! at the *eginning of 2000 as :
Buil"ing : 10 )ears
Plant an" &achiner) : - )ears
Furniture > fi=tures : 0 )ears
PT 9:;! use the straight line &etho" of "epreciation. The original cost of the
various co&ponents of propert)! plant an" e7uip&ent were :
Buil"ing : .10!000!000!/
Plant an" &achiner) : .10!000!000!/
Furniture > Fi=tures : .,!000!000!/
2e7uire"
Co&pute the i&pact on the state&ent of co&prehensive inco&e for the )ear en"ing
+ece&*er ,1! 2000! if PT 9:; "eci"es to change the useful lives of the propert)!
plant! an" e7uip&ent in co&pliance with the reco&&en"ations of e=ternal of
e=ternal valuation e=perts. Assu&e that there were no salvage values for the three
co&ponents of the propert)! plant! an" e7uip&ent either initiall) or at the ti&e the
useful lives were revisite" an" revise".
2
S!al II% "han#e in A$$!untin# Estimates
Facts :
(n <anuar) 1! 2000! PT 2' purchase" heav) "ut) e7uip&ent for .?00!000. (n the
"ate of install&ent! it was esti&ate" that the &achine has a useful life of ten )ears
an" a resi"ual value of .?0!000.
Accor"ingl) the annual "epreciation wor@e" out to .,4!000 ##.?00!000/
.?0!000%A10%.
(n <anuar)1! 2009! after four )ears of using the e7uip&ent! the co&pan) "eci"e" to
review the useful life of the e7uip&ent an" its resi"ual value. Technical e=perts were
consulte". Accor"ing to the&! the re&aining useful life of the e7uip&ent at <anuar)
1! 2009! was seven )ears an" its resi"ual value was .?4!000!/
2e7uire" :
Co&pute" the revise" annual "epreciation for the )ear 2009 an" future )ears.
,
S!al III "O&&E"TION O' P&IO& PE&IO( E&&O&S
Facts :
1. The internal au"itor of Bigilant 'nc! notice" in 2099 that in 209 the entit)
ha" o&itte" to recor" in its *oo@s of accounts an a&ortiCation e=pense
a&ounting to .,0!000 relating to an intangi*le asset.
2. An e=tract fro& the state&ent of co&prehensive inco&e for the )ears en"e"
+ece&*er ,1! 209 an" 2099! *efore correction of the error follows :
2099 209
3ross profit .,00!000 .,?0!000
3eneral an" a"&inistrative e=pense #90!000% #90!000%
5elling an" "istri*ution e=pense #,0!000% #,0!000%
A&ortiCation #,0!000% 9999
6et 'nco&e *efore inco&e ta=es 100!000 220!000
'nco&e ta=es #,0!000% #?0!000%
6et profit . 120!000 . 10!000
,. The Dretaine" earningsE of Bigilant 'nc for 209 "an 2099 before correction
of the error are :
?. Bigilant 'ncFs inco&e ta= rate was 20G for *oth )ears.
2e7uire" :
Present the accounting treat&ent prescri*e" *) 'A5 A P5AH 20 for the correction
of the errors.
?