- 1、本文档共36页,可阅读全部内容。
- 2、原创力文档(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
- 3、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载。
- 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
查看更多
Financial Accounting and Accounting Standards(财务会计和会计准则)
Jurnal 30 Juni 2005: Biaya Bunga 3.120.000 Premi Utang Obligasi 80.000 Kas 3.200.000 Jurnal 31 Desember 2005 – sama Jurnal 30 Juni 2006 - sama Service Cost - Actuaries compute service cost as the present value of the new benefits earned by employees during the year. Future salary levels considered in calculation. Interest on Liability - Interest accrues each year on the PBO just as it does on any discounted debt. Actual Return on Plan Assets - Increase in pension funds from interest, dividends, and realized and unrealized changes in the fair market value of the plan assets. Amortization of Unrecognized Prior Service Cost - The cost of providing retroactive benefits is allocated to pension expense in the future, specifically to the remaining service-years of the affected employees. Gain or Loss - Volatility in pension expense can be caused by sudden and large changes in the market value of plan assets and by changes in the projected benefit obligation. Two items comprise the gain or loss: difference between the actual return and the expected return on plan assets and, amortization of the unrecognized net gain or loss from previous periods Chapter 16-* Sekuritas Dilutif dan Laba Per Lembar Saham Chapter 16 Utang dan Modal Utang Konversi Saham Preferen Konversi Waran Sekuritas Dilutif dan Laba Per Lembar Saham Sekuritas Dilutif Perhitungan Laba per Lembar Saham Struktur Modal Sederhana Struktur Modal Kompleks Pengertian: sekuritas dilutif merupakan sekuritas yang dapat diubah menjadi saham biasa dan perubahan tersebut berakibat pada pengurangan (dilution) laba per lembar saham. Contoh sekuritas dilutif adalah convertible bonds, convertible preferred stock, stock warrants. Sekuritas Dilutif Convertible bonds adalah obligasi yang dapat ditukar dengan (dikonversi) sekuritas lain selama periode waktu tertentu setelah dikeluarkan. 2. Pemegang obligasi (Bondholders) memperoleh manfaat berupa hak istimewa untuk menukar obligasi dengan saham. 3. Biasanya dipilih
您可能关注的文档
- Experimental evidence of massive-scale (大规模的实验证据).pdf
- Experimental Methods of Determining Fracture (实验方法的确定骨折).pdf
- Experimental Security Analysis of a Modern (实验安全分析的现代).pdf
- EXPLAINING ENTREPRENEURIAL INTENTION OF (解释创业的意图).pdf
- Explaining the incidence of catastrophic (解释了灾难性的发病率).pdf
- Expert - The 2112 Group(专家2112年的集团).pdf
- EXPLAINING THE PRICE OF VOLUNTARY (解释自愿的价格).pdf
- Exploring Action Research as an Approach to (探索行动研究作为一种方法).pdf
- Exploring alternatives to land acquisition(探索土地征用的替代品).pdf
- Explore - WICPA(探索WICPA).pdf
文档评论(0)