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picture1_Excel Sheet Download 27165 | Kunci Jawaban Mojakoe Ak2


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File: Excel Sheet Download 27165 | Kunci Jawaban Mojakoe Ak2
sheet 1 cover sheet 2 debt amp equity investment 1 no 1 nilai nominal 20 000 000 tingkat bunga 10 dec31 contractual cash flows expected cash flows loss of cash ...

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Sheet 1: COVER


Sheet 2: Debt & Equity Investment 1
NO 1





Nilai nominal 20,000,000



Tingkat bunga 10%





















Dec-31 Contractual Cash Flows Expected Cash Flows Loss of Cash Flows Present Value

2020 2,000,000 450,000 1,550,000 1,409,090.91

2021 2,000,000 450,000 1,550,000 1,280,991.74

2022 2,000,000 1,250,000 750,000 563,486.10

2023 2,000,000 1,250,000 750,000 512,260.09

2024 22,000,000 22,750,000 (750,000) (465,690.99)



Total Present Value Loss of CF 3,300,137.84
























a. 31 Des 2019




Dr Loss on Impairment
3,300,138


Cr Allowance for Impaired Debt Investment

3,300,138






b. 31 Des 2019




Dr Unrealized holding gain/loss-OCI
4,000,000


Cr Fair Value Adjustment

4,000,000






c. 31 Des 2019




Dr Allowance for Impaired Debt Investment
330,014


Cr Recovery of Impairment loss

330,014

Sheet 3: Debt & Equity Investment 2
a. Investasi Obligasi PT A





Diukur menggunakan FVTPL karena tidak memenuhi SPPI Test





Investasi Obligasi PT B





Diukur menggunakan Amortized cost karena memenuhi SPPI Test dan memiliki model bisnis untuk memperoleh arus kas kontraktual





Investasi Saham PT C





Diukur menggunakan Equity method karena kepemilikan berada di antara 20-50%, sehingga PT Loss memiliki pengaruh yang signifikan terhadap PT C











b. Investasi Obligasi PT A





1 Januari





Dr. Debt Investment


418,153,260

Cr. Cash



418,153,260








31 Desember





Dr. Unrealized Holding Gain/Loss-P/L


20,000,000

Cr. Fair Value Adjustmet



20,000,000








Investasi Obligasi PT B





20 Februari





Dr. Debt Investment


395,640,556

Cr. Cash



395,640,556















Date Cash Receipt Interest Revenue Amortization Carrying Value

20/2/18


395,640,556

1/1/19 29,600,000 23,738,433 5,861,567 389,778,989

1/1/2020 29,600,000 23,386,739 6,213,261 383,565,729

1/1/2021 29,600,000 23,013,944 6,586,056 376,979,672

1/1/2022 29,600,000 22,618,780 6,981,220 369,998,453






















1 Januari 2019





Dr. Cash
29,600,000



Cr. Interest revenue

23,738,433


Debt Investment

5,861,567









1 Agustus 2019





Dr. Interest receivable
4,142,174



Cr. Debt Investment

4,142,174









Dr. Cash

384,733,333


Loss on sale of Investment

20,636,816


Cr. Interest revenue


19,733,333

Debt Investment


385,636,816







c. 1-Sep





Dr. Equity Investment

450,000,000


Cr. Cash


450,000,000








1-Nov





Dr. Dividend receivable

45,000,000


Cr. Equity Investment


45,000,000








10-Nov





Dr. Cash

45,000,000


Cr. Dividend Receivable


45,000,000








31 Desember





Dr. Equity Investment

225,000,000


Cr. Investment Income


225,000,000

Kata-kata yang terdapat di dalam file ini mungkin membantu anda melihat apakah file ini sesuai dengan yang dicari :

...Sheet cover debt amp equity investment no nilai nominal tingkat bunga dec contractual cash flows expected loss of present value total cf a des dr on impairment cr allowance for impaired b unrealized holding gainlossoci fair adjustment c recovery investasi obligasi pt diukur menggunakan fvtpl karena tidak memenuhi sppi test amortized cost dan memiliki model bisnis untuk memperoleh arus kas kontraktual saham method kepemilikan berada di antara sehingga pengaruh yang signifikan terhadap januari desember gainlosspl adjustmet februari date receipt interest revenue amortization carrying agustus receivable sale sep nov dividend income...

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