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DEBT INVESTMENT, GROUP 13 25 SATYA BUDI TAMA 27 TSALATSA NABILAH -…
DEBT INVESTMENT
Amortized Cost
Held for Collection
Pembelian
Nilai Wajar + Biaya Transaksi
Penerimaan Bunga
Akui amortisasi diskon atau premium
Penyesuaian
Akui bunga akrual dan amortisasi
Penjualan
Selisih dengan CA diakui pada Gain or Loss on Sale
Fair Value Through Other Comprehensive Income
Held for Collection and Selling
Pembelian
Nilai Wajar
Penerimaan Bunga
Akui amortisasi
Penyesuaian
Penyesuaian bunga, amortisasi, dan nilai wajar
(Fair Value Adjustment dan
Unrealized Gain or Loss - OCI)
Penjualan
Sesuaikan dengan nilai wajar,
kemudian akui Gain or Loss on Sale
Fair Value Through Profit or Loss
Trading dan Fair Value Option
Pembelian
Nilai Wajar
Penerimaan Bunga
Akui amortisasi
Penyesuaian
Bunga akrual, amortisasi, dan nilai wajar
(Fair Value Adjustment dan
Unrealized Holding Gain or Loss - PL,
jika FVO langsung ke akun Debt Investment)
Penjualan
Sesuaikan nilai wajar,
kemudian akui Gain or Loss on Sale
Penyajian
Statement of Financial Position
Fair Value Adjustment
ditambahkan/dikurangkan ke Debt Investment
Penyajian
Income Statement
Unrealized Holding Gain or Loss - PL
masuk Other Income and Expense
Unrealized Holding Gain or Loss - OCI
masuk Other Comprehensive Income
GROUP 13
25 SATYA BUDI TAMA
27 TSALATSA NABILAH