Pendekatan Income Dan Capital Dalam Penjabaran Valuta Asing

ABSTRAK

Jika perusahaan melakukan transaksi yang dinyatakan dalam valuta asing, maka transaksi itu harus dijabarkan ke dalam mata uang sendiri dalam rangka penyajian laporan keuangan.

Tujuan penjabaran adalah untuk mempertahankan hanya satu satuan ukuran dalam pelaporan keuangan serta menentukan keuntungan atau kerugian selisih kurs. Terdapat beberapa metode penjabaran transaksi valuta asing yaitu metode temporal, metode moneter-nonmoneter, metode lancar-tidak lancar dan metode lancar. Jika terjadi perbedaan kurs antara tanggal pencatatan transaksi sampai dengan tanggal neraca, maka penerapan masing-masing metode penjabaran akan menimbulkan adanya laba-rugi selisih kurs yang belum terealisir yang disebut holding gains atau losses. Laba-rugi selisih kurs yang belum terealisir harus diakui sebagai capital maintenance adjustment dan dilaporkan secara terpisah pada komponen modal.

Kata kunci: foreign currency transaction, exchange rate, income, capital maintenance

INCOME AND CAPITAL APPROACH IN FOREIGN EXCHANGE DESCRIPTION

ABSTRACT

If a company has a transaction using foreign exchange, such transaction should be described in our own currency for the sake of financial statement. The objective of this description is to maintain that there should only one parameter unit applied in the statement as well as to determine profit and loss of exchange rate. There are several methods of foreign exchange description, namely, temporal method, monetary- non monetary method, and liquid – in liquid method and liquid method. Should there be any differences in term of exchange rate between the date of recording and date of balance sheet, the application of each description method might cause the unrealized profit-loss of exchange rate which is called holding gains or losses. The profit and loss of differences in exchange rate should be admitted as capital maintenance adjustment and separately reported in capital components.

Key words: foreign currency transaction, exchange rate, income, capital maintenance
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