{"id":4762,"date":"2021-07-01T13:08:52","date_gmt":"2021-07-01T06:08:52","guid":{"rendered":"http:\/\/www.ksap.org\/sap\/?p=4762"},"modified":"2021-07-01T13:08:52","modified_gmt":"2021-07-01T06:08:52","slug":"teori-penurunan-nilai-aset","status":"publish","type":"post","link":"https:\/\/www.ksap.org\/sap\/teori-penurunan-nilai-aset\/","title":{"rendered":"TEORI PENURUNAN NILAI  ASET"},"content":{"rendered":"\n<div class=\"wp-block-image\"><figure class=\"alignleft size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"205\" height=\"309\" src=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2021\/07\/image-1.png\" alt=\"\" class=\"wp-image-4763\" srcset=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2021\/07\/image-1.png 205w, https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2021\/07\/image-1-199x300.png 199w\" sizes=\"auto, (max-width: 205px) 100vw, 205px\" \/><\/figure><\/div>\n\n\n\n<p><strong>Laporan Penelitian Dr Jan Hoesada<\/strong><\/p>\n\n\n\n<p><strong>Pendahuluan<\/strong><\/p>\n\n\n\n<p>Paparan mencakupi lingkup, persamaan, perbedaan makna revaluasi dan penurunan-nilai-aset, teori perbedaan IAS 36 Penurunan Nilai Aset dan IAS 16\u00a0 Revaluasi, teori kerugian penurunan nilai (<em>impairment loss<\/em>) dan teori provisi akuntansi, teori pembatalan pengakuan (<em>dere\u00adcog\u00adni\u00adtion, re\u00adtire\u00adments &amp; disposals<\/em>), teori pemeringkatan (<em>grading theory<\/em>), teori\u00a0 perbedaan aset-penghasil-kas dan aset-bukan-penghasil-kas, teori aset, teori aset komposit-komplementer sebuah unit penghasil kas, teori penyusutan komposit, teori perbedaan penyusutan vs penurunan nilai, teori nilai-dalam-penggunaan (VIU), teori\u00a0 valuasi, teori bias valuasi (<em>valuation bias theory<\/em>), teori perbedaan valuasi vs evaluasi, teori perbedaan\/persamaan evaluasi dan pengukuran akuntansi, teori perbedaan persamaan observasi vs evaluasi, teori estimasi terbaik (<em>best estimate theory of accounting<\/em>), teori perbedaan persamaan audit vs evaluasi, teori persamaan perbedaan appraisal dan valuasi, teori tujuan akuntansi penurunan nilai, teori penurunan nilai aset era normal dan era pandemi, teori persamaan perbedaan berbagai standar akuntansi penurunan nilai, teori ECL versi baru, teori indikator penurunan nilai, teori penurunan nilai aset hak-pakai, teori penurunan nilai aset biologis, teori turun-nilai persediaan (<em>inventory write-down<\/em>), teori penurunan nilai hak-pakai berdasar kontrak-sewa-guna-usaha, teori turun nilai panjar atau uang-muka, teori\u00a0 turun nilai (<em>impaired<\/em>) aset\/liabilitas dan penurunan nilai (<em>impairment<\/em>) pinjaman lembaga keuangan, teori kalkulasi devaluasi aset, teori pembalikan (<em>reversal theory<\/em>), teori penurunan-nilai aset kas-ditangan (<em>cash on hand<\/em>), teori pembatalan pengakuan dan hapus-buku utang, teori penurunan-nilai piutang dagang, teori penyusutan AT, amortisasi ATB dan deplesi hak-tambang.<\/p>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\"><em><a href=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2021\/07\/MAKALAH-IMPAIRMENT-2021.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Selengkapnya&#8230;<\/a><\/em><\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Laporan Penelitian Dr Jan Hoesada Pendahuluan Paparan mencakupi lingkup, persamaan, perbedaan makna revaluasi dan penurunan-nilai-aset, teori perbedaan IAS 36 Penurunan Nilai Aset dan IAS 16\u00a0 Revaluasi, teori kerugian penurunan nilai (impairment loss) dan teori provisi akuntansi, teori pembatalan pengakuan (dere\u00adcog\u00adni\u00adtion, re\u00adtire\u00adments &amp; disposals), teori pemeringkatan (grading theory), teori\u00a0 perbedaan aset-penghasil-kas dan aset-bukan-penghasil-kas, teori aset, teori [&hellip;]<\/p>\n","protected":false},"author":162,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[69,18,4,71,67,6],"tags":[],"class_list":{"0":"post-4762","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-article","7":"category-artikel","8":"category-berita","9":"category-buletinandipsap","10":"category-publication","11":"category-publikasi","12":"czr-hentry"},"_links":{"self":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts\/4762","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=4762"}],"version-history":[{"count":1,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts\/4762\/revisions"}],"predecessor-version":[{"id":4764,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts\/4762\/revisions\/4764"}],"wp:attachment":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/media?parent=4762"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/categories?post=4762"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/tags?post=4762"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}