{"id":4171,"date":"2020-01-01T01:22:53","date_gmt":"2019-12-31T18:22:53","guid":{"rendered":"http:\/\/www.ksap.org\/sap\/?p=4171"},"modified":"2019-12-31T10:27:07","modified_gmt":"2019-12-31T03:27:07","slug":"akuntansi-dan-pelaporan-liabilitas-atau-aset-kontinjensi","status":"publish","type":"post","link":"https:\/\/www.ksap.org\/sap\/akuntansi-dan-pelaporan-liabilitas-atau-aset-kontinjensi\/","title":{"rendered":"AKUNTANSI DAN PELAPORAN LIABILITAS ATAU ASET KONTINJENSI"},"content":{"rendered":"\n<div class=\"wp-block-image\"><figure class=\"alignleft is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2019\/12\/image.png\" alt=\"\" class=\"wp-image-4172\" width=\"239\" height=\"300\"\/><\/figure><\/div>\n\n\n\n<p><strong>Ringkasan Pribadi Dr Jan Hoesada, KSAP.<\/strong><strong><\/strong><\/p>\n\n\n\n<p><strong>PENDAHULUAN<\/strong><\/p>\n\n\n\n<p>Masa depan di tangan Allah, dan akuntansi\nmelakukan <em>penafsiran kemungkinan terjadi<\/em>\nsebaik-baiknya (<em>best estimate<\/em>) atas\nprobabilitas kemunculan suatu kondisi, peristiwa, aksi di masa yang akan datang,\nyang menyebabkan liabilitas kontinjen dipastikan statusnya.<\/p>\n\n\n\n<p>Pada berbagai SAK di muka bumi, terdapat tolok-ukur kemungkinan\nterjadi 50%, kemungkinan terjadi di bawah 50% dan kemungkinan terjadi di atas\n50% terjadi suatu syarat kontinjensi liabilitas terpenuhi agar menjadi\nliabilitas pasti. <\/p>\n\n\n\n<p>Apabila kemungkinan terjadi liabilitas kontinjensi menjadi liabilitas pasti di atas 50% maka probablilitas keterjadian disebut probable. Terdapat istilah <em>possible but not probable<\/em> untuk menggambarkan tingkat kepastian keterjadian kontinjensi berkemungkinan terjadi di bawah 50%. Sebagian pakar menggunakan basis 30% sampai 50% kemungkinan keterjadian untuk status <em>possible<\/em>, dan <em>remote possibility<\/em> untuk kemungkinan keterjadian dibawah 30%. Berbagai SAK mengatur liabilitas kontinjen, tidak mengatur piutang kontinjen.<a href=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2019\/12\/TEORI-KONTINJENSI-2020.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\" S e l e n g k a p n y a  . . . (opens in a new tab)\"> <\/a><strong><a href=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2019\/12\/TEORI-KONTINJENSI-2020.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\" S e l e n g k a p n y a  . . . (opens in a new tab)\">S e l e n g k a p n y a <\/a><\/strong><a href=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2019\/12\/TEORI-KONTINJENSI-2020.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\" S e l e n g k a p n y a  . . . (opens in a new tab)\"> . . .<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ringkasan Pribadi Dr Jan Hoesada, KSAP. PENDAHULUAN Masa depan di tangan Allah, dan akuntansi melakukan penafsiran kemungkinan terjadi sebaik-baiknya (best estimate) atas probabilitas kemunculan suatu kondisi, peristiwa, aksi di masa yang akan datang, yang menyebabkan liabilitas kontinjen dipastikan statusnya. Pada berbagai SAK di muka bumi, terdapat tolok-ukur kemungkinan terjadi 50%, kemungkinan terjadi di bawah 50% [&hellip;]<\/p>\n","protected":false},"author":162,"featured_media":4172,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[69,18],"tags":[],"class_list":{"0":"post-4171","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-article","8":"category-artikel","9":"czr-hentry"},"_links":{"self":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts\/4171","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/users\/162"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/comments?post=4171"}],"version-history":[{"count":2,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts\/4171\/revisions"}],"predecessor-version":[{"id":4175,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts\/4171\/revisions\/4175"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/media\/4172"}],"wp:attachment":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/media?parent=4171"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/categories?post=4171"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/tags?post=4171"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}