LATIHAN SOAL SOAL PSAK 14 (REVISI 2007) TENTANG ASET TETAP

1. Kapan biaya suatu item aset tetap (biaya perolehan aset tetap) diakui (recognized) sebagasi aset berdasarkan IAS 16 / PSAK 16?

2. Bagaimana IAS 16 / PSAK 16 mengatur masalah Biaya Perolehan Awal (initial cost) ?

3. Bagaimana IAS 16 / PSAK 16 mengatur perlakuan biaya biaya setelah perolehan awal (subsequent costs) ?

4. Berdasarkan IAS 16 / PSAK 16, elemen biaya aset tetap mencakup apa saja?

5. Bagaimana pengukuran biaya perolehan (measurement of cost) berdasarkan IAS 16 / PSAK 16?

6. Bagaimana pengukuran setelah pengakuan awal (measurement after recognition) aset tetap berdasarkan IAS 16 / PSAK 16?

7. Bagaimana IAS 16 / PSAK 16 mengatur masalah penyusutan (depreciation) aset tetap?

8. Bagaimana IAS 16 / PSAK 16 mengatur masalah jumlah yang dapat disusutkan (depreciable amount) dan periode penyusutan (depreciation period)?

9. Bagaimana IAS 16 / PSAK 16 mengatur masalah penurunan nilai (impairment) aset tetap?

10. Bagaimana IAS 16 / PSAK 16 mengatur metode penyusutan aset tetap?

11. Bagaimana IAS 16 / PSAK 16 mengatur masalah kompensasi untuk penurunan nilai (compensation for impairment) ?

12. Bagaimana IAS 16 / PSAK 16 mengatur masalah penghentian pengakuan (derecognition) ?

13. Bagaimana IAS 16 / PSAK 16 mengatur tentang pengungkapan aset tetap di laporan keuangan?

14. PT JS introduced a new production line. The Expenditure incurred for this new line include the following :a. $50.000 for the employee costs in fixing the interior of ht factory to suit the production line;b. $100,000 in preparing the factory site;c. $5,000,000 in purchasing the machines for the line;d. $60,000 in arranging the initial delivery;e. The installation and assembly costs of the machines of $55,000;f. Costs of initial testing of $40,000;g. Professional fees in assessing the function and installation of $20,000;h. Costs of the grand opening of the new line of $30,000;xi. Costs of introducing a new product manufactured by this new production line of $950,000; andxj. Administration and other general overhead costs in studying and following up the installation of $25,000.xDiscuss and determine the cost of the new production line.

15. At year end, a class of motor vehicles with a cost of $100,000 and accumulated depreciation of $40,000 has been revalued. In consequence, the revalued amount of that class of motor vehicle is $90,000. Show the revaluation effect and how the cost and accumulated depreciation will be affected.

16. In 2005, an entity buys a machine at $1,000 and adopts the revaluation model for subsequent measurement. At year end of 2005, the fair value of the machine rises to $1,500. At year end of 2006, its fair value falls to $800.

Ignoring the depreciation, prepare journal for each situation above!

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