Menurut PSAK No. 10, Nilai wajar (fair value) adalah suatu jumlah yang dapat digunakan sebagai dasar pertukaran aktiva atau penyelesaian kewajiban antara pihak yang paham (knowledgeable) dan berkeinginan untuk melakukan transaksi wajar (arm's length transaction).
Menurut FASB, Fair value diartikan sebagai tingkat harga dimana aset dapat ditukar pada transaksi sekarang di antara pihak-pihak yang mengetahui dan bersedia. Untuk hutang, fair value diartikan sebagai jumlah yang akan dibayarkan untuk mentransfer kewajiban kepada debitor baru.
Menurut International Accounting Standar, Fair value is defined in terms of a price agreed by a willing buyer and a willing seller in an arm’s length transaction.
Kebaikan Menggunakan Fair Value
a. Relevance.
Banyak orang percaya bahwa standard akuntansi historical cost telah banyak kehilangan relevansinya karena kegagalannya mengukur realitas ekonomi. Hampir semua orang setuju bahwa peristiwa ekonomi harus tercermin (terungkap) dalam laporan keuangan lembaga. Akan tetapi, seringkali model historical cost hanya mengukur transaksi sudah selesai dan gagal mengakui adanya perubahan nilai riil lain yang dapat terjadi.
b. Reliability.
Masalah yang selalu ada yang tidak dapat dihindari adalah bahwa model akuntansi berdasarkan historical cost tidak mengakui adanya perubahan nilai bersifat ekonomis, dan cenderung membiarkan perusahaan memilih sendiri apakah dan kapan mengakui adanya perubahan tersebut.
Keburukan Menggunakan Fair Value
a. Fair value berusaha menyediakan informasi yang transparan dengan menilai aset pada tingkat harga yang dihasilkan jika segera dilikuidasi-sehingga sangat sensitif terhadap pasar.
b. Akuntansi fair value bekerja melalui akuntansi mark-to-market (MTM), yaitu aset dicantumkan pada harga pasar mereka jika diperdagangkan secara terbuka. Menggunakan akuntansi mark-to-market akan berakibat perubahan yang terus-menerus pada laporan keuangan perusahaan ketika nilai aset mengalami kenaikan dan penurunan serta laba dan rugi yang dicatat. Hal ini membuat semakin sulit untuk memastikan apakah laba dan rugi diakibatkan oleh keputusan bisnis yang dibuat manajemen atau oleh perubahan yang terjadi di pasar.
Minggu, 02 Oktober 2011
Minggu, 29 Mei 2011
if i
if I fall in love then I will embrace the world
if I fall in love then I'll never be sad
'll never worry
but what happens when there is no love
world becomes vacant
lonely
and spend the day with love
it's really beautiful
if you're in love then I will keep it as love take care for me
if I fall in love then I'll never be sad
'll never worry
but what happens when there is no love
world becomes vacant
lonely
and spend the day with love
it's really beautiful
if you're in love then I will keep it as love take care for me
Keuntungan dari pembelajaran Bahasa Inggris Bisnis
Hal positif dari belajar bahasa inggris bisnis :
1. Mengetahui percakapan bisnis dalam bahasa inggris.
2. Menambah pengetahuan dalam berbicara bahasa inggris.
3. Dapat menyesuaikan diri dengan lingkungan ketika berbicara dengan bahasa inggris.
Hal negative dari belajar bahasa inggris bisnis :
1. Tidak ada praktik langsung
2. Masih banyak kosa kata yang belum diketahui.
1. Mengetahui percakapan bisnis dalam bahasa inggris.
2. Menambah pengetahuan dalam berbicara bahasa inggris.
3. Dapat menyesuaikan diri dengan lingkungan ketika berbicara dengan bahasa inggris.
Hal negative dari belajar bahasa inggris bisnis :
1. Tidak ada praktik langsung
2. Masih banyak kosa kata yang belum diketahui.
PUBLIC TRANSPORTATION
Public transportation is a shared passenger transportation service which is available for use by the general public, as distinct from modes such as Taxicab, car pooling or hired busses which are not shared by strangers without private arrangement.
Belong to Public transportation :
1. Airline
An airline provides scheduled service with aircraft between airports. Air travel has high up to very high speeds, but incurs large waiting times prior and after travel, and is therefore often only feasible over longer distances or in areas where lack of ground infrastructure makes other modes of transport impossible. Bush airlines work more similar to bus stops; an aircraft waits for passengers and takes off when the aircraft is full.
2. Bus and coach
Bus services use buses on conventional roads to carrying numerous passengers on shorter journeys. Buses operate with low capacity (i.e. compared with trams or trains), and can operate on conventional roads, with relatively inexpensive bus stops to serve passengers. Therefore buses are commonly used in smaller cities and towns, in rural areas as well for shuttle services supplementing in large cities. Bus rapid transit is an ambiguous term used for buses operating on dedicated right-of-way, much like a light rail. Trolleybuses are electric buses that employ overhead wires to get power for traction. Online Electric Vehicles are buses that run on a conventional battery, but are recharged frequently at certain points via underground wires.
Coach services use coaches (long-distance buses) for suburb-to-CBD or longer distance transportation. The vehicle are normally equipped with more comfortable seating, a separate luggage compartment, video and possibly also a toilet. They have higher standards than city buses, but a limited stopping pattern.
3. Trains
Commuter rail is part of an urban area's public transport; it provides faster services to outer suburbs and neighboring towns and villages. Trains stop at all stations, that are located to serve a smaller suburban or town center. The stations often being combined with shuttle bus or park and ride systems at each station. Frequency may be up to several times per hour, and commuter rail systems may either be part of the national railway, or operated by local transit agencies.
Intercity rail is long-haul passenger services that connect multiple urban areas. They have few stops, and aim at high average speeds, typically only making one of a few stops per city. These services may also be international.
High-speed rail is passenger trains operating significantly faster than conventional rail—typically defined as at least 200 kilometres per hour (120 mph). The most predominant systems have been built in Europe and Japan, and compared with air travel, offer long-distance rail journeys as quick as air services, have lower prices to compete more effectively and uses electricity instead of combustion.
Belong to Public transportation :
1. Airline
An airline provides scheduled service with aircraft between airports. Air travel has high up to very high speeds, but incurs large waiting times prior and after travel, and is therefore often only feasible over longer distances or in areas where lack of ground infrastructure makes other modes of transport impossible. Bush airlines work more similar to bus stops; an aircraft waits for passengers and takes off when the aircraft is full.
2. Bus and coach
Bus services use buses on conventional roads to carrying numerous passengers on shorter journeys. Buses operate with low capacity (i.e. compared with trams or trains), and can operate on conventional roads, with relatively inexpensive bus stops to serve passengers. Therefore buses are commonly used in smaller cities and towns, in rural areas as well for shuttle services supplementing in large cities. Bus rapid transit is an ambiguous term used for buses operating on dedicated right-of-way, much like a light rail. Trolleybuses are electric buses that employ overhead wires to get power for traction. Online Electric Vehicles are buses that run on a conventional battery, but are recharged frequently at certain points via underground wires.
Coach services use coaches (long-distance buses) for suburb-to-CBD or longer distance transportation. The vehicle are normally equipped with more comfortable seating, a separate luggage compartment, video and possibly also a toilet. They have higher standards than city buses, but a limited stopping pattern.
3. Trains
Commuter rail is part of an urban area's public transport; it provides faster services to outer suburbs and neighboring towns and villages. Trains stop at all stations, that are located to serve a smaller suburban or town center. The stations often being combined with shuttle bus or park and ride systems at each station. Frequency may be up to several times per hour, and commuter rail systems may either be part of the national railway, or operated by local transit agencies.
Intercity rail is long-haul passenger services that connect multiple urban areas. They have few stops, and aim at high average speeds, typically only making one of a few stops per city. These services may also be international.
High-speed rail is passenger trains operating significantly faster than conventional rail—typically defined as at least 200 kilometres per hour (120 mph). The most predominant systems have been built in Europe and Japan, and compared with air travel, offer long-distance rail journeys as quick as air services, have lower prices to compete more effectively and uses electricity instead of combustion.
F A M I L Y
My family is my home. An important way to ensure family closeness is by creating special family traditions. While we all know every eats turkey on Thanksgiving, add something special to the day. Perhaps set aside this day for the entire family to play games. Try playing something as simple as Bingo, where everyone will get a prize - and here's the real treat - make the prizes "coupons". For instance, "This coupon good for one free movie with mom" or "This coupon good for one indoor picnic." Thanksgiving is traditionally a day for football, so organize a friendly family game of your own. You will be surprised how your children will come to treasure these special family times.
Many families that have grown and multiplied considerably but are scattered through the country make it a point to hold a family reunion each year. This is a great opportunity for cousins to get to meet one another, sisters to catch up on gossip and mothers to sit back and enjoy their children and grandchildren.
Another basic premise for keeping your family close is raising them in such a way that they like each other. By this I mean treat your children equally as they are growing; do not favor one over the other as this will lead to jealousy and resentment and will probably continue into adulthood. Foster closeness among your children, praising them equally for their own accomplishments without comparing them to each other.
So,, love your family..
Many families that have grown and multiplied considerably but are scattered through the country make it a point to hold a family reunion each year. This is a great opportunity for cousins to get to meet one another, sisters to catch up on gossip and mothers to sit back and enjoy their children and grandchildren.
Another basic premise for keeping your family close is raising them in such a way that they like each other. By this I mean treat your children equally as they are growing; do not favor one over the other as this will lead to jealousy and resentment and will probably continue into adulthood. Foster closeness among your children, praising them equally for their own accomplishments without comparing them to each other.
So,, love your family..
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