Ilustrasi Pertukaran Aset Tetap Menurut IFRS

Arruza Company menukar peralatannya ditambah kas $3,000 dengan peralatan yang sama yang digunakan oleh LoBianco Company. lnformasi di bawah ini adalah yang terkait pertukaran. Siapkan jurnal pertukaran untuk kedua perusahaan.
                                          Arruza                       LaBianco
Equipment (cost)                $28,000                     $28,000
Accum. Deprc.                    19,000                        10,000
Fair Value Equipment          15,500                        12,500 
Cash Given up                       3,000



Solusi: Memiliki Substansi Komersial
Arruza
Equipment-New $12,500
Cash 3,000
Accumulated Depreciation 19,000
                                Equipment     $28,000
                                Gain on Exchange 6,500
LaBianco
Equipment-New $15,500
Accumulated Depreciation 10,000
Loss on exchange 6,500
                                Equipment $28,000
                                Cash 3,000


Solusi:Tanpa SubstansiKomersial
Arruza
Equipment-New (12,500-5,452) $7,258
Cash 3,000
Accumulated Depreciation  19,000
                                Equipment $28,000
                                Gain on exchange  1,258
  
(Cash received : (Cash received+FMV of assets received)) x Total gain = Recognized gain
(3,000 : (3,000+12,500)) x 6,500 = $1,258
Deferred gain = 6,500 - 1,258 = $5,242


Misalnya tidak terdapat data mengenai fair value barang dari LoBianco, maka jurnalnya:
Equipment-New $15,500
Cash 3,000
Accumulated Depreciation 19,000
                                  Equipment $28,000
                                  Gain on Exchange 9,500


LaBianco: (tidak berubah, karena loss harus segera diakui baik pertukaran menggunakan substansi komersial atau tidak)
Equipment-New $15,500
Accumulated Depreciation 10,000
Loss on exchange 5,500
                                  Equipment $28,000
                                  Cash 3,000

Sumber: Modul Siap UKS PSAK STAN 2011

salam clicker...

By: Galih T.Y.