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ED PSAK 1 - Blog Staff UI

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Penyajian Laporan Keuangan <strong>ED</strong> <strong>PSAK</strong> No. 01 (Revisi 2009)1234567891011121314151617181920212223242526272829303132333435363738Bagian I: Ilustrasi Penyajian Laporan KeuanganKelompok Usaha XYZ – Laporan posisi keuangan per 31 Desember 20X7(dalam ribuan rupiah)ASET31 Des 20X7 31 Des 20X6Aset lancarKas dan setara kas 312.400 322.900Piutang usaha 91.600 110.800Persediaan 135.230 132.500Aset lancar lainnya 25.650 12.540Total aset lancar 564.880 578.740Aset tidak lancarAset keuangan tersedia untuk dijual 142.500 156.000Investasi dalam entitas asosiasi 100.150 110.770Aset tetap 350.000 360.020Aset tak berwujud lainnya 227.470 227.470Goodwill 80.800 91.200Total aset tidak lancar 901.620 945.460Total Aset 1.466.500 1.524.20001.50Hak Cipta © 2009 IKATAN AKUNTAN INDONESIA<strong>PSAK</strong> 1 (2009).pmd506/19/2009, 10:48 AM

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