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Comprehensive Income: Upaya Meningkatkan Relevansi Pelaporan Laba

Author

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  • Ataina Hudayati

    (Fakultas Ekonomi, Universitas Islam Indonesia, Yogyakarta, Indonesia)

Abstract

Meskipun sejak tahun 80an konsep pengakuan laba berdasar comprehensive income diperkenalkan secara resmi oleh Financial Accounting Standard Board (FSAB), namun FSAB sendiri baru menerapkan konsep tersebut pada akhir tahun 1997 melalui Statement of Financial Accounting Standard (SFAS) No. 130, karena secara teoritis konsep tersebut memang dipandang lebih unggul dibandingkan konsep laba yang lain. Dilain pihak, pada saat yang hampir bersamaan, Ikatan Akuntan Indonesia (IAI) mengeluarkan Interpretasi Standar Akuntansi Keuangan (ISAK) NO. 4 tentang "Perlakuan Selisih Kurs" yang konsekuensinya menjauhi konsep comprehensive income. Sehubungan dengan adanya kedua standar yang kontradiksi tersebut mendorong penulis untuk mengangkat tulisan ini, yang dimulai dengan menjelaskan kembali konsep comprehensive income, menjelaskan keunggulan konsep tersbut dibanding dengan konsep laba yang lain, menjelaskan pengaruh SFAS No. 130 tersebut pada laporan laba rugi dan yang terakhir membahas kemungkinan penerapan konsep tersebut di Indonesia. Pada bagian akhir tulisan ini, penulis juga menyarankan hendaknya IAI segera menerapkan konsep comprehensive income karena berbagai kelebihan yang dimiliki konsep tersebut serta pertimbangan harmonisasi standar akuntansi.

Suggested Citation

  • Ataina Hudayati, 1999. "Comprehensive Income: Upaya Meningkatkan Relevansi Pelaporan Laba," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 3(1), pages 49-75, Juni.
    • Handle: RePEc:uii:jaaife:v:3:y:1999:i:1:p:49-75
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