tag:blogger.com,1999:blog-63092744829843781762024-03-13T04:03:09.047-07:00FENOMENA ALAMvenny sagitahttp://www.blogger.com/profile/17962041266068701240noreply@blogger.comBlogger35125tag:blogger.com,1999:blog-6309274482984378176.post-91958965048242705972012-04-18T07:53:00.001-07:002012-04-18T07:53:30.576-07:00PELAPORAN KEUANGAN DAN PERUBAHAN HARGA<!--[if gte mso 9]><xml> <w:worddocument> <w:view>Normal</w:View> <w:zoom>0</w:Zoom> <w:trackmoves/> <w:trackformatting/> <w:punctuationkerning/> <w:validateagainstschemas/> <w:saveifxmlinvalid>false</w:SaveIfXMLInvalid> <w:ignoremixedcontent>false</w:IgnoreMixedContent> <w:alwaysshowplaceholdertext>false</w:AlwaysShowPlaceholderText> <w:donotpromoteqf/> <w:lidthemeother>IN</w:LidThemeOther> <w:lidthemeasian>X-NONE</w:LidThemeAsian> <w:lidthemecomplexscript>X-NONE</w:LidThemeComplexScript> <w:compatibility> <w:breakwrappedtables/> <w:snaptogridincell/> <w:wraptextwithpunct/> <w:useasianbreakrules/> <w:dontgrowautofit/> 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mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi; mso-fareast-language:EN-US;} </style> <![endif]--> <p class="MsoNormal"><span style="font-size:12.0pt;line-height:115%;font-family: "Times New Roman","serif"">Nama <span style="mso-tab-count:1"> </span>: Venny Sagita</span></p> <p class="MsoNormal"><span style="font-size:12.0pt;line-height:115%;font-family: "Times New Roman","serif"">NPM<span style="mso-tab-count:1"> </span>: 21208254</span></p> <p class="MsoNormal"><span style="font-size:12.0pt;line-height:115%;font-family: "Times New Roman","serif"">Kelas<span style="mso-tab-count:1"> </span>: 4EB01</span></p> <p class="MsoNormal"><span style="font-size:12.0pt;line-height:115%;font-family: "Times New Roman","serif"">Sumber : Choi Federick D.S dan Gary K.Meek.2005.Akuntansi internasional.edisi kelima.jakarta-salemba empat.<br /><br />BAB VII : PELAPORAN KEUANGAN DAN PERUBAHAN HARGA<br /><br />Definisi Perubahan Harga<br />Untuk memahami istilah perubahan harga, kita harus membedakan antara pergerakan harga umum dan pergerakan harga spesifik, yang keudanya termasuk dalam istilah perubahan harga itu.<span style="mso-spacerun:yes"> </span>Suatu Perubahan harga umum terjadi apabila secara rata-rata harga seluruh barang dan jasa dalam suatu perekonomian mengalami perubahan. Disebut inflasi jika terjadi kenaikan harga secara keseluruhan dan disebut deflasi jika terjadi penurunan harga. Perubahan harga spesifik mengacu pada perubahan dalam harga barang atau jasa tertentu yang disebabkan oleh perubahan dalam permintaan dan penawaran jadi laju inflasi pertahun disuatu negara berkisar antara 5%.<br /><br />Mengapa Laporan Keuangan Memiliki Potensi Untuk Menyesatkan Selama Periode Perubahan Harga?<br />Selama periode inflasi, nilai aktiva yang dicatat sebesar biaya akuisisi awalnya jarang mencerminkan nilai terkininya (yang lebih tinggi). Nilai aktiva yang lebih rendah menghasilkan beban yang dinilai lebih rendah dan laba dinilai lebih tinggi. Ketidakakuratan pengukuran ini mendistorsi (1) proyeksi keuangan yang didasarkan pada data seri waktu historis, (2) anggaran yang menjadi dasar pengukuran kinerja, dan (3) data kinerja yang tidak dapat mengisolasi pengaruh inflasi yang tidak dapat dikendalikan. Laba yang dinilai lebih pada gilirannya akan menyebabkan :<br />a.Kenaikan dalam proporsi pajak.<br />b.Permintaan deviden lebih banyak dari pemegang saham.<br />c.Permintaan gaji dan upah yang lebih tinggi dari pada pekerja.<br />d.Tindakan yang merugikan dari negara tuan rumah (pengenaan pajak lebih besar).<br /><br />mengakui pengaruh inflasi secara eksplisit berguna dilakukan karena beberapa alasan :</span></p> <p class="MsoListParagraphCxSpFirst" style="text-indent:-18.0pt;mso-list:l0 level1 lfo1"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><span style="mso-list:Ignore">1.<span style="font:7.0pt "Times New Roman""> </span></span></span><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"">Pengaruh perubahan harga sebagian bergantung pada transaksi dan keadaan yang dihadapi suatu perusahaan.</span></p> <p class="MsoListParagraphCxSpMiddle" style="text-indent:-18.0pt;mso-list:l0 level1 lfo1"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><span style="mso-list:Ignore">2.<span style="font:7.0pt "Times New Roman""> </span></span></span><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"">Mengelolah masalah yang di timbulkan oleh perubahan harga bergantung pada pemahaman yang akurat atas masalah tersebut</span></p> <p class="MsoListParagraphCxSpLast" style="text-indent:-18.0pt;mso-list:l0 level1 lfo1"><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><span style="mso-list:Ignore">3.<span style="font:7.0pt "Times New Roman""> </span></span></span><span style="font-size:12.0pt;line-height:115%;font-family:"Times New Roman","serif"">Laporan dari para manajer mengenai permasalahan yang di sebabkan oleh perubahan harga lebih mudah dipercaya apabila kalangan usaha menerbitkan informasi keuangan yang membahas masalah-masalah tersebut.</span></p> <p class="MsoNormal" style="margin-left:18.0pt"><span style="font-size:12.0pt; line-height:115%;font-family:"Times New Roman","serif""><br />Penyesuaian Tingkat Harga Umum<br />Mata uang konstan biaya historis atau equivalen daya beli umum merupakan jumlah mata uang yang disesuaikan terhadap perubahan tingkat harga umum (daya beli). Jumlah nominal merupakan jumlah mata uang yang belum disesuaikan sedemikian rupa.<br /><br />Sebagai contoh, selama periode kenaikan harga, aktiva berumur panjang yang dilaporkan didalam neraca sebesar biaya akuisisi awalnya dinyatakan dalam mata uang nominal. Apabila biaya historisnya tersebut dialokasikan terhadap laba periode kini (dalam bentuk beban depresiasi), pendapatan, yang mencerminkan daya beli kini, ditandingkan dengan biaya yang mencerminkan daya beli (yang lebih tinggi) dari periode terdahulu saat aktiva tersebut dibeli. Oleh sebab itu, jumlah nominal harus disesuaikan untuk perubahan dalam daya beli umum uang agar dapat ditandingkan secara tepat dengan transaksi kini.<br /><br />Sudut Pandang Internasional Terhadap Akuntansi Inflasi<br />Berbagai negara telah mencoba metode inflasi yang berbeda. Praktik aktual juga mencerminkan pertimbangan paragmatis seperti parahnya laju inflasi nasional dan pandangan pihak yang secara langsung dipengaruhi oleh angka akuntansi inflasi. Mengamati beberapa metode akuntansi inflasi yang berbeda sangat bermanfaat pada saat menilai kondisi paling mutakhir saat ini.<br /><br />Amerika Serikat<br />Pada tahun 1979, FSAB mengeluarkan Pernyataan Standar Akuntansi Keuangan (statement of financial accounting standards-SFAS) No. 33. Berjudul “pelaporan keuangan dan perubahan harga”, pernyataan ini mengharuskan perusahaan-perusahaan AS yang memiliki persediaan dan aktiva tetap.<br /><br />Banyak pengguna dan penyusun informasi keuangan yang telah sesuai dengan SFAS No.33 mengemukakan bahwa :<br />1.Pengungkapan ganda yang diwajibkan oleh FASB membingungkan.<br />2.Biaya untuk penyusunan pengungkapan ganda ini terlalu besar.<br />3.Pengungkapan daya beli konstan biaya historis tidak terlalu bermanfaat bila dibandingkan data biaya kini.<br /><br />Inggris<br />Komite Standar Akuntansi Inggris (Accounting Standard Commitee-ASC) menerbitkan Pernyataan Standard Praktik Akuntansi 16 (Statement Of Standard Accounting Practice-SSAP 16), “akuntansi biaya kini”.<br /><br />Perbedaan SSAP 16 dengan SFAS 33 yaitu :<br />1.Apabila standar AS mengharuskan akuntansi dolar konstan dan biaya kini, SSAP 16 mengadopsi hanya metode biaya kini untuk pelaporan eksternal.<br />2.Apabila penyesuaian inflasi AS berpusat pad laporan laba rugi, laporan biaya kini di Inggris mewajibkan baik laporan laba rugi dan neraca biaya kini, beserta pencatatan penjelasan.<br /><br />Dalam perlakuan keuntungan dan kerugian terkait dengan pos-pos moneter, FAS 33 mengharuskan pengungkapan terpisah untuk tiap-tiap angka. SSAP 16 mengharuskan dua angka, yang keduanya mencerminkan pengaruh perubahan harga spesifik, diantaranya penyesuaian modal kerja moneter dan mekanisme penyesuaian<br />Standar di Inggris memperbolehkan tiga pilihan pelaporan :<br />1.Menyajikan akun-akun biaya kini sebagai laporan keuangan dasar dengan akun-akun pelengkap biaya historis.<br />2.Menyajikan akun-akun biaya historis sebagai laporan keuangan dasar dengan akun-akun pelengkap biaya kini.<br />3.Menyediakan akun-akun biaya kini sebagai satu-satunya akun yang dilengkapi dengan informasi biaya historis yang memadai.<br /><br />Badan Standar Akuntansi Internasional<br />IASB telah menyimpulkan bahwa laporan posisi keuangan dan kinerja operasi dalam mata uang lokal menjadi tidak berarti lagi dalam suatu lingkungan yang mengalami hiperinflasi. Secara khusus laporan keuangan suatu perusahaan yang melakukan pelaporan dalam mata uang perekonomian hiperinflasi, apakah didasarkan pada kerangka penilaian biaya historis atau biaya kini, harus disajikan ulang sesuai dengan daya beli konstan pada tanggal neraca. Aturan ini juga berlaku untuk angka terkait dalam periode sebelumnya. Keuntungan atau kerugian daya beli yang terkait dengan posisi kewajiban atau aktiva moneter bersih dimasukan kedalam laba kini. Perusahaan yang melakukan pelaporan juga harus mengungkapkan :<br />a.Fakta bahwa penyajian ulang untuk perubahan dalam daya beli unit pengukuran telah dilakukan<br />b.Kerangka dasar penilaian aktiva yang digunakan dalam laporan keuangan utama yaitu penilaian biaya historis atau biaya kini<br />c.Identitas dan tingkat indeks harga pada tanggal neraca, beserta dengan perubahannya selama periode pelaporan<br />d.Keuntungan atau kerugian moneter bersih selama periode tersebut<br /><br />Isu-Isu Mengenai Inflasi<br />Terdapat 4 isu akuntansi inflasi diantaranya adalah<br />1.Apakah dolar konstan atau biaya kini yang lebih baik mengukur pengaruh inflasi.<br />2.Perlakuan akuntansi terhadap keuntungan dan kerugian inflasi.<br />3.Akuntansi inflasi luar negeri.<br />4.Menghindari fenomena kejatuhan ganda.<br /><br />Keuntungan Dan Kerugian Inflasi<br />Perlakuan keuntungan dan kerugian pos-pos moneter (yaitu kas, piutang, dan utang) tergolong kontroversial. Penelitian kami terhadap praktik di berbagai negara mengungkapkan perbedaan yang penting dalam hal ini.<br /><br />keuntungan atau kerugian pos-pos moneter Di Amerika, <span style="mso-spacerun:yes"> </span>dientukan dengan menyajikan ulang dalam dolar konstan, saldo awal dan saldo akhir. Serta transaksi dalam, seluruh aktiva dan kewajiban moneter (termasuk utang jangka panjang), angka yang dihasilkan diungkapkan sebagai saldo terpisah. Perlakuan ini memandang keuntungan dan kerugian pos-pos moneter sebagai hal yang berbeda dari jenis pendapatan yang lain.</span></p> <p class="MsoNormal" style="margin-left:18.0pt"><span style="font-size:12.0pt; line-height:115%;font-family:"Times New Roman","serif"">Diingris keuntungan dan kerugian pos-pos moneter dipisahkan menjadi modal kerja moneter dan mekanis penyesuaian, kedua angka tersebut ditentukan melalui perubahan harga khusus.<br /><br />Keuntungan Dan Kerugian Kepemilikan<br />Akuntansi untuk biaya kini membagi total laba menjadi 2 bagian :<br />1.Laba operasi (perbedaan antara pendapatan kini dan biaya kini sumber daya yang dikonsumsi).<br />2.Keuntungan yang belum direalisasi yang imbul dari kepemilikan aktiva nonmoneter dengan nilai pengganti yang meningkat bersamaan dengan inflasi.<br />Meskipun pengukuran keuntungan kepemilikan dilakukan secara langsung, namun perlakuan akuntansinya tidaklah seperti demikian. Kenaikan dalam biaya penggantian aktiva operasi yaitu proyeksi arus keluar yang lebih tinggi untuk mengganti peralatan, bukanlah suatu keuntungan baik itu direalisasikan atau tidak. Apabila laba berbasis biaya kini mengukur perkiraan kekayaan perusahaan yang dapat digunakan, maka perubahan biaya kini persediaan, aktiva tetap dan aktiva operasi lainnya merupakan revaluasi equitas pemilik yang merupakan bagian dari laba yang harus disimpan oleh perusahaan untuk mempertahankan modal fisiknya.<br /><br />Akuntansi Untuk Inflasi Diluar Negeri<br />Para investor memberi perhatian terhadap potensi perusahaan untuk menghasilkan deviden, karena nilai investasi mereka sangat tergantung pada deviden dimasa depan. Potensi suatu perusahaan untuk menghasilkan deviden berkaitan langsung dengan kapasitasnya untuk memproduksi barang dan jasa.<br /><br />Jika suatu perusahaan mempertahankan kapasitas produksinya, baru ada suatu deviden masa depan yang dapat dipertimbangkan. Menyajikan ulang akun-akun perusahan luar negeri dan domestik menjadi ekuivalen harga kini akan menghasilkan informasi yang relevan dengan keputusan. Informasi ini memberikan kesempatan kepada investor untuk memperoleh informasi sebanyak mungkin yang menyangkut deviden dimasa depan. Jauh lebih mudah untuk membandingkan dan mengevaluasi hasil konsolidasi seluruh perusahaan daripada yang dilakukan dewasa ini.<br /><br />Menghindari Kejatuhan Ganda<br />Ukuran penyesuaian yang terjadi untuk menghapuskan kejatuhan ganda tergantung pada kurs dan perbedaan inflasi dan berhubungan secara negatif. Penyesuaian inflasi terhadap harga pokok penjualan atau beban depresiasi dimaksudkan untuk mengurangi besarnya laba untuk menghindari penilaian lebih laba bersih.<br /><br />Karena pengaruh hubungan terbalik antara inflasi lokal dan nilai mata uang, perubahan kurs valuta asing diantara laporan keuangan yang berurutan yang umumnya disebabkan oleh inflasi menyebabkan timbulnya sebagian pengaruh inflasi terhadap hasil operasi perusahaan.<br /><br />Untuk menghindari proses penyesuaian terhadap pengaruh inflasi sebanyak dua kali, penyesuaian inflasi harus memperhitungkan kerugian translasi yang sudah tercemin dalam hasil dari suatu perusahaan.</span></p>venny sagitahttp://www.blogger.com/profile/17962041266068701240noreply@blogger.com0tag:blogger.com,1999:blog-6309274482984378176.post-74103791803739871722012-04-18T07:51:00.001-07:002012-04-18T07:51:36.470-07:00TRANSLASI MATA UANG ASING<!--[if gte mso 9]><xml> <w:worddocument> <w:view>Normal</w:View> <w:zoom>0</w:Zoom> <w:trackmoves/> 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<w:lsdexception locked="false" priority="33" semihidden="false" unhidewhenused="false" qformat="true" name="Book Title"> <w:lsdexception locked="false" priority="37" name="Bibliography"> <w:lsdexception locked="false" priority="39" qformat="true" name="TOC Heading"> </w:LatentStyles> </xml><![endif]--><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} </style> <![endif]--> <p class="MsoNormal"><span style="font-size:12.0pt;line-height:115%;font-family: "Times New Roman","serif"">Nama <span style="mso-tab-count:1"> </span>: Venny Sagita</span></p> <p class="MsoNormal"><span style="font-size:12.0pt;line-height:115%;font-family: "Times New Roman","serif"">NPM<span style="mso-tab-count:1"> </span>: 21208254</span></p> <p class="MsoNormal"><span style="font-size:12.0pt;line-height:115%;font-family: "Times New Roman","serif"">Kelas<span style="mso-tab-count:1"> </span>: 4EB01</span></p> <p class="MsoNormal"><span style="font-size:12.0pt;line-height:115%;font-family: "Times New Roman","serif"">Sumber : Choi Federick D.S dan Gary K.Meek.2005.Akuntansi internasional.edisi kelima.jakarta-salemba empat.<br /><br /><span style="mso-bidi-font-weight:bold">BAB VI : TRANSLASI MATA UANG ASING</span><br /><br />Alasan-Alasan Untuk Melakukan Translasi<br />Alasan untuk translasi mata uang asing adalah<br />1. untuk mencatat transaksi mata uang asing<br />2. mengukur resiko suatu perusahaan terhadap pengaruh perubahan mata uang asing<br />3. berkomunikasi dengan para pihak berkepentingan dari luar negeri<br /><br />Latar Belakang Dan Terminologi<br />Transaksi tidak sama dengan konversi yang adalah pertukaran dari satu mata uangke mata uang lain secara fisik. Translasi hanyalah perubahan satuan unit moneter seperti halnya sebuah neraca yang dinyatakan dalam pound inggris disajikan ulang kedalam nilai equivalen dolar AS.<br /><br />Permasalahan<br />Jika kurs nilai tukar relatif stabil, translasi mata uang tidak akan lebih sukar dari proses translasi satuan inci atau kaki menjadi nilai equivalennya dalam unit matrik. Namun kurs nilai tukar jarang sekali stabil. Mata uang negara industri maju menemukan nilainya secara bebas dalam pasar mata uang.<br />Pengaruh Alternatif Kurs Translasi Terhadap Laporan Keuangan<br />Penggunaan kurs nilai tukar historis melindungi laporan keuangan dari keuntungan dan kerugian translasi mata uang asing, yaitu dari kenaikan atau penurunan dalam equivalen dolar saldo mata uang asing yang timbul dari fluktuasi kurs translasi antar periode pelaporan. Penggunaan kurs ini menimbulkan terjadinya keuntungan atau kerugian translasi.<br /><br />Transaksi Mata Uang Asing<br />Ciri utama yang istimewa dari sebuah transaksi mata uang asing adalah penyelesaiannya dipengaruhi dalam suatu mata uang asing. Jadi, transaksi dalam mata uang asing terjadi pada saatsuatu perusahaan membeli atau menjual barang dengan pembayaran yang dilakukan dalam suatu mata uang asing atau ketika perusahaan meminjam atau meminjamkan dalam mata uang asing. Suatu transaksi mata uang asing dapat berdeniminasi dalam satu mata uang, tetapi diukur atau di catat dalam mata uang yang lain.<br /><br />Persepektif Transaksi Tunggal<br />Berdasarkan perspektif transaksi tunggal, penyesuaian nilai tukar diperlakukan sebagai penyesuaian terhadap akun transaksi yang awal berdasarkan premis bahwa suatu transaksi dan penyelesaiannyamerupakan satu peristiwa tunggal.<br /><br />Perspektif dua transaksi<br />Berdasarkan perspektif dua transaksi penagihan piutang dalam krona dianggap sebagai peristiwa terpisah dari penjualan yang menyebabkan timbulnya piutang tersebut.<br /><br />Pengecualian utama terhadap ketentuan ini terjadi apabila :<br />1. penyesuaian nilai tukar berkaitan dengan transaksi antar perusahaan jangka panjang tertentu<br />2. transaksi tersebut dimaksudkan dan berfungsi efektif sebagai lindung nilai atas investasi dan komitmen mata uang asing.<br /><br />Translasi Mata Uang Asing<br />Perusahaan yang beroperasi secara internasional menggunakan berbagai metode untuk menyatakan aktiva, kewajiban, pendapatan, dan beban yang dinyatakan dalam mata uang asing menjadi dalam mata uang domestik. Metode translasi ini dapat diklasifikasikan menjadi dua jenis yaitu :<br />1. metode yang menggunakan kurs translasi tunggal untuk menyajikan ulang saldo dalam mata uang asing ke dalam nilai equivalen dalam mata uang domestik<br />2. metode yang menggunakan berbagai macam kurs<br /><br /><br />Metode Kurs Tunggal<br />Metode kurs tunggal yang sudah lama populer di eropa menerapkan satu kurs nilai tukar, yaitu kurs terkini atau kurs penutupan untuk seluruh aktiva dan kewajiban lancar. Pendapatan dan beban dalam mata uang asing umumnya ditranslasikan dengan menggunakan kurs nilai tukar yang berlakupada saat pos-pos tersebut diakui.<br /><br />Metode Kurs Berganda<br />Metode kurs berganda menggabungkan kurs nilai tukar historis dan kurs nilai tukar kini dalam proses translasi.<br /><br />Metode Kini-Nonkini<br />Berdasarkan metode kini-nonkini aktiva lancar dan kewajiban lancar anak perusahaan luar negeri di translasikan ke dalam mata uang pelaporan induk perusahaannya berdasarkan kurs kini. Aktiva dan kewajiban tidak lancar di translasikan berdasarkan kurs historis.<br /><br />Metode Moneter-Nonmoneter<br />Metode moneter-nonmoneter juga menggunakan skema klasifikasi neraca untuk menentukan kurs translasi yang tepat. Aktiva dan kewajiban moneter ditranslasikan berdasarkan kurs kini. Pos-pos nonmoneter aktiva tetap investasi jangka panjang dan persediaan investor ditranslasikan dengan menggunakan kurs historis.<br /><br />Metode Temporal<br />Dengan menggunakan metode temporal translasi mata uang merupakan proses konversi pengukuran atau penyajian ulang nilai tertentu. Metode ini tidak mengubah atribut suatu pos yang diukur melainkan hanya mengubah unit pengukuran. Translasi saldo-saldo dalam mata uang asin g menyebabkan pengukuran ulang denominasi pos-pos tersebut, tetapi bukan penilaian sesungguhnya.<br /><br />Keuntungan Dan Kerugian Translasi<br />Secara internasional perlakuan akuntansi atas penyesuaian-penyesuaian tersebut juga berbeda seperti halnya prosedur translasi. Pendekatan-pendekatan atas penyesuaian translasi berkisar dari penangguhan hingga tidak ada penangguhan dengan pendekatan hibrid yang terletak di antara keduanya.<br /><br />Penangguhan<br />Kurs dapat berbalik penangguhan penyesuaian nilai tukar didasarkan pada prediksi nilai tukar, suatu pekerjaan yang sangat sulit dilakukan. Beberapa pihak berpendapat bahwa penangguhan keuntungan atau kerugian translasi menutupi perilaku perubahan kurs nilai tukar: yaitu perubahan kurs merupakan fakta historis dan para pengguna laporan keuangan terlayani dengan baik jika pengaruh fluktuasi kurs nilai tukar diperhitungkan pada periode saat terjadinya.<br /><br />Penangguhan Dan Amortisasi<br />Beberapa pihak mendukung penangguhan keuntungan atau kerugian translasi dan melakukan amortisasi penyesuaian ini selama masa manfaat pos-pos neraca terkait.<br /><br />Penangguhan Parsial<br />Melakukan penangguhan keuntungan translasi sementara mengakui kerugian translasi secara logika terlihat tidak konsisten. Pendekatan ini juga tidak memiliki kriteria eksplisit untuk menentukan kapan suatu keuntungan translasi direalisasi. Sejumlah pihak yang mendukung penangguhan keuntungan translasi juga tidak dapat menentukan berapa banyak yang harus ditangguhkan.<br /><br />Tidak Ditangguhan<br />Pilihan terakhir adalah untuk mengakui keuntungan dan kerugian translasi dalam laporan laba rugi sesegera mungkin. Pilihan ini memandang penangguhan dalam bentuk apapun bersifat palsu dan cenderung menyesatkan. Kriteria penangguhan sering dikritik sebagai sesuatu yang tidak konsisten terhadap dirinya sendiri dan tidak mungkin dapat dilakukan.<br /><br />Perkembangan Akuntansi Translasi<br />Berikut ini narasi singkat mengenai inisiatif pelaporan keuangan di Amerika Serikat yang mewakili pengalaman di negara-negara lain.<br /><br />Sebelum 1965<br />Praktik translasi kebanyakan perusahaan AS dipandu oleh Accounting Research Bulletin No.4 yang kemudian diterbitkan kembali. Pernyataan ini mendorong penggunaan metode kini-nonkini. Keuntungan atau kerugian bersih disalingapuskan selama periode berjalan.<br /><br />1965-1975<br />Memperbolehkan pengecualian tertentu atas metode kini-nonkini. Dalam keadaan tertentu persediaan dapat diteranslasikan berdasarkan kurs historis.<br /><br />1975-1981<br />Untuk mengakhiri keanekaragaman perlakuan yang diperbolehkan menurut standar translasi sebelumnya, FASB mengeluarkan FAS No.8 yang kontroversial pada tahun 1975.<br /><br />1981- hingga kini<br />Mei 1978 FASB mengundang komentar publik terhadap 12 pernyataan pertama yang dikeluarkannya. Menerbikan FAS No.52 pada tahun 1981.<br /><br />Translasi Mata Uang Asing Dan Inflasi<br />FASB menolak penyesuaian inflasi sebelum proses translasi karena yakin bahwa penyesuaian tersebut tidak konsisten dengan kerangka dasar penilaian biaya historis yang digunakan dalam laporan keuangan dasar di AS.<br /><br />Translasi Mata Uang Asing Di Negara Lain<br />Terdapat perbedaan penting antara IAS-21 dan FAS No.52. berdasarkan IAS 21 laporan keuangan anak perusahaan yang berada dalam lingkungan berinflasi tinggi harus disesuaikan untuk mencerminkan perubahan tingkat harga umum sebelum dilakukan translasi, suatu perlakuan yang mirip dengan ketentuan menurut standar Inggris.</span></p>venny sagitahttp://www.blogger.com/profile/17962041266068701240noreply@blogger.com0tag:blogger.com,1999:blog-6309274482984378176.post-22221323373399406782012-04-18T07:47:00.000-07:002012-04-18T07:50:05.071-07:00PELAPORAN DAN PENGUNGKAPAN<!--[if gte mso 9]><xml> <w:worddocument> <w:view>Normal</w:View> 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<w:lsdexception locked="false" priority="33" semihidden="false" unhidewhenused="false" qformat="true" name="Book Title"> <w:lsdexception locked="false" priority="37" name="Bibliography"> <w:lsdexception locked="false" priority="39" qformat="true" name="TOC Heading"> </w:LatentStyles> </xml><![endif]--><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} </style> <![endif]--> <p class="MsoNormal"><span style="font-size:12.0pt;line-height:115%;font-family: "Times New Roman","serif"">Nama <span style="mso-tab-count:1"> </span>: Venny Sagita</span></p> <p class="MsoNormal"><span style="font-size:12.0pt;line-height:115%;font-family: "Times New Roman","serif"">NPM<span style="mso-tab-count:1"> </span>: 21208254</span></p> <p class="MsoNormal"><span style="font-size:12.0pt;line-height:115%;font-family: "Times New Roman","serif"">Kelas<span style="mso-tab-count:1"> </span>: 4EB01</span></p> <p class="MsoNormal"><span style="font-size:12.0pt;line-height:115%;font-family: "Times New Roman","serif"">Sumber : Choi Federick D.S dan Gary K.Meek.2005.Akuntansi internasional.edisi kelima.jakarta-salemba empat.<br /><br />BAB V : PELAPORAN DAN PENGUNGKAPAN<br /><br />pembahasan yang akan dilakukan meliputi pengungkapan yang terkait dengan pelaporan keungan bagi pengguna eksternal. Meskipun praktik pengungkapan berbeda-beda dari suatu negara dengan negara lain, perlahan mulai timbul kemiripan.<br />Ratusan perusahaan telah meningkatkan pengungkapan mereka dengan :<br />1. Secara sukarela mengadopsi Standar Pelaporan Keuangan Internasional (IFRS) atau GAAP AS<br />2. Mematuhi ketentuan pasar bursa efek dan badan regulator domestik dan luar negeri<br />3. Memberikan respons terhadap berbagai permintaan informasi yang diajukan para investor dan analis.<br /><br />Perkembangan Pengungkapan<br />Perkembangan sistem pengungkapan sangat berkaitan dengan perkembangan sistem akuntansi. Standar dan praktek pengungkapan dipengaruhi oleh sumber keuangan, sistem hukum, ikatan politik dan ekonomi, tingkat pembangunan ekonomi, tingkat pendidikan, budaya dan pengaruh lainnya. Perbedaan nasional dalam pengungkapan umumnya didorong oleh perbedaan dalam tata kelola perusahaan dan keuangan.<br />Di negara-negara lain, pemegang saham tetap terkonsentrasi dan bank secara tradisional telah menjadi jumlah sumber keuangan utama perusahaan.</span></p> <p class="MsoNormal"><span style="font-size:12.0pt;line-height:115%;font-family: "Times New Roman","serif""><span style="mso-spacerun:yes"> </span><br />Pengungkapan Sukarela<br />Beberapa studi menunjukan bahwa manajer memiliki dorongan untuk mengungkapkan informasi tersebut secara sukarela. Manfaat dari pengungkapan yang lebih ditingkatkan adalah biaya transaksi yang lebih rendah dalam memperdagangkan surat berharga yang dikeluarkan perusahaan, minat para analis keuangan dan investor terhadap perusahaan yang semakin besar, liquiditas saham yang meningkat, dan biaya modal yang lebih rendah.<br /><br />Dalam sebuah penulisan klasik, dua orang penulis berpendapat bahwa komunikasi manajer dengan investor luar akan menjadi tidak sempurna jika :<br />1. Manajer memiliki keunggulan dalam informasi mengenai perusahaannya<br />2. Dorongan manajer tidak secara sempurna sejalan dengan kepentingan seluruh pemegang saham<br />3. Aturan akuntansi dan auditing tidak sempurna<br /><br />Ketentuan Pengungkapan Wajib<br />Unuk melindungi para investor kebanyakan bursa efek (bersama dengan badan profesional atau pemerintah pembuat aturan seperti Komisi Pasar Modal AS dan Kementrian Keuangan di Jepang) memberlakukan keuntungan pelaporan dan pengungkapan bagi perusahaan domestik dan asing yang mencari akses kepada pasar tersebut.<br />Bursa efek dan badan regulator pemerintah umumnya mengharuskan perusahaan asing yang mencatatkan saham untuk memberikan informasi keuangan dan nonkeuangan yang sama dengan yang diharuskan kepada perusahaan domestik. Perusahaan asing yang sahamnya tercatat pada suatu bursa efek umumnya memiliki fleksibilitas dalam prinsip akuntansi yang digunakan dan ruang lingkup pengungkapan.<br /><br />Debat Pelaporan Keuangan SEC AS<br />SEC mengharuskan perusahaan pendaftar dari luar negeri untuk memberikan informasi keuangan yang pada dasarnya sama dengan yang diharuskan terhadap perusahaan domestik. Namun laporan keuangan perusahaan pendaftar asing tidak harus disusun sesuai dengan GAAP AS.<br />Beberapa komentator berpendapat bahwa ketentuan pelaporan keuangan SEC terhadap perusahaan asing dapat menghambat perusahaan tersebut dari upaya menghadirkan surat berharga yang diterbitkan di Amerika Serikat.<br /><br />Praktik Pelaporan Dan Pengungkapan<br />Praktik pengungkapan dalam laporan tahunan mencerminkan respons manajer terhadap ketentuan pengungkapan yang dikeluarkan oleh badan regulator dan insentif yang mereka dapatkan jika menyediakan informasi kepada pengguna laporan keuangan secara sukarela. Dikebanyakan bagian di dunia aturan pengungkapan tidak terlalu berarti dan itu berarti tidak ada pengawasan dan penegakan aturan.<br /><br />Kita memusatkan perhatian pada :<br />1. Pengungkapan informasi yang melihat masa depan<br />2. Pengungkapan segmen<br />3. Laporan arus kas dan dana<br />4. Pengungkapan tanggung jawab sosial<br />5. Pengungkapan khusus bagi para pengguna nondomestik laporan keuangan<br />6. Pengungkapan mengenai tata kelola perusahaan<br />7. Pelaporan dan pengungkapan bisnis melalui internet<br /><br />Pengungkapan Informasi Yang Melihat Masa Depan<br />istilah “informasi yang melihat masa depan” yang mencakup :<br />1. Ramalan pendapatan, laba/rugi, laba/rugi persaham (EPS) pengeluaran modal dan pos keuangan lainnya<br />2. Informasi prospektif mengenai kinerja atau posisi ekonomi masa depan yang tidak terlalu pasti bila dibandingkan dengan proyeksi pos, periode fiskal, dan proyeksi jumlah<br />3. Laporan rencana manajemen dan tujuan operasi di masa depan<br /><br />Pengungkapan Segmen<br />Standar pelaporan keuangan internasional (IFRS) juga membahas pelaporan segmen yang sangat detail, sebagaimanajuga standar akuntansi dibanyak negara yang lain. Pengungkapan segmen membantu para pengguna laporan keuangan untuk memahami secara lebih baik bagaimana bagian dalam suatu perusahaan berpengaruh terhadap keseluruhan perusahaan. Sebenarnya risiko pengembalian dan kesempatanyang dihadapi oleh lini produk dan area di dunia sangat berbeda-beda. Pelaporan tanggung jawab sosisal mengacu pada pengukuran dan komunikasi informasi mengenai pengaruh suatu perusahaan terhadap kesejahteraan karyawannya, masyarakat setempat dan lingkungan.<br /><br />Pengungkapan Khusus Bagi Para Pengguna Laporan Keuangan Nondomestik Dan Atas Prinsip Akuntansi Yang Digunakan<br />Pengungkapan yang dimaksud seperti :<br />1. “Penyajian ulang untuk kenyamanan” informasi keuangan ke dalam mata uang nondomestik<br />2. Penyajian ulang hasil dan posisi keuangan secara terbatas menurut kelompok kedua standar akuntansi<br />3. Satu set lengkap laporan keuangan yang disusun sesuai dengan kelompok kedua prinsip akuntansi dan pembahasan mengenai perbedaan antara prinsip akuntansi yang digunakan dalam laporan keuangan laporan keuangan utama dan beberapa set prinsip akintansi yang lain.<br /><br />Pengungkapan Tata Kelola Perusahaan<br />Tata kelola perusahaan berhubungan dengan alat-alat internal yang digunakan untuk menjalankan dan mengendalikan sebuah perusahaan. Masalah-masalah tata kelola perusahaan antara lain meliputi hak dan perlakuan kepada pemegang saham, tanggung jawab dewan, pengungkapan dan transparasi dan peranan pihak-pihak yang berkepentingan. Praktik tata kelola perusahaan semakin mendapat perhatian dari para regulator, investor dan analis. Amerika, Inggris, Australia merupakan contoh dari sejumlah negara yang mengharuskan perusahaan yang tercatat sahamnya untuk membuat pengungkapan tata kelola perusahaan secara khusus dalam laporan tahunannya.<br /><br />Pengungkapan Dan Pelaporan Bisnis Melalui Internet<br />Perdagangan surat berharga dengan menggunakan internet telah meningkatkan permintaan terhadap pelaporan usaha dan keuangan berbasis web. Investor perorangan semakin menggunakan WEB untuk melakukan transaksi perdagangan dan membuat keputusan investasi, dan menggunakan WEB sebagai sumber informasi yang penting.<br />Suatu perkembangan penting yang akan memfasilitasi peraturan usaha berbasis WEB adalah Bahasa Pelaporan Usaha Extensible. XBRL merupakan tahap awal revolusi pelaporan keuangan. Bahasa komputer ini dibangun kedalam hampir seluruh software untuk pelaporan akuntansi dan keuangan yang akan dikeluarkan di masa depan, dan kebanyakan pengguna tidak perlu lagi mempelajari bagaimana mengolahnya sehingga secara langsung dapat menikmati manfaatnya.<br /><br />Pengungkapan Laporan Tahunan Di Negara-Negara Pasar Berkembang<br />Pengungkapan laporan tahunan perusahaan di negara-negara pasar berkembang secara umum kurang ekstensif dan kurang kredibel dibandingkan dengan pelaporan perusahaan di negara-negara maju. Namun permintaan investor atas informasi mengenai perusahaan yang tepat waktu dan kredibel di negara-negara pasar berkembang semakin banyak dan pihak regulator memberikan respons terhadap permintaan ini dengan membuat ketentuan pengungkapan yang lebih ketat dan meningkatkan upaya-upaya pengawasan dan penegakan aturan.<br /><br /> <br /> </span></p>venny sagitahttp://www.blogger.com/profile/17962041266068701240noreply@blogger.com0tag:blogger.com,1999:blog-6309274482984378176.post-5776256262374339362012-04-04T02:07:00.000-07:002012-04-04T02:08:39.560-07:00AKUNTANSI KOMPARATIF AMERIKA DAN ASIA<!--[if gte mso 9]><xml> <w:worddocument> <w:view>Normal</w:View> <w:zoom>0</w:Zoom> <w:trackmoves/> <w:trackformatting/> <w:punctuationkerning/> <w:validateagainstschemas/> <w:saveifxmlinvalid>false</w:SaveIfXMLInvalid> <w:ignoremixedcontent>false</w:IgnoreMixedContent> <w:alwaysshowplaceholdertext>false</w:AlwaysShowPlaceholderText> <w:donotpromoteqf/> <w:lidthemeother>IN</w:LidThemeOther> 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</w:LatentStyles> </xml><![endif]--><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Calibri","sans-serif"; mso-bidi-font-family:Arial;} </style> <![endif]--> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US"><br />Kelompok: (4Eb01)</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Arif Siswanto<span style=""> </span>(20208180)</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Gesit Bhakti P<span style=""> </span>(21208446)</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Hesti Yustina<span style=""> </span>(20208596)</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Lulu Ikmah M<span style=""> </span>(20208753)</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Venny Sagita<span style=""> </span>(21208254)</span></p> <p class="MsoNormal" style="text-align: center;" align="center"><b><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif"; color: rgb(51, 51, 51); background: none repeat scroll 0% 0% white;" lang="EN-US">AKUNTANSI KOMPARATIF AMERIKA DAN ASIA</span></b><b><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif"; color: rgb(51, 51, 51); background: none repeat scroll 0% 0% white;"></span></b></p> <p class="MsoNormal" style="text-align: center;" align="center"><b><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif"; color: rgb(51, 51, 51); background: none repeat scroll 0% 0% white;" lang="EN-US">BAB IV</span></b><b><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";"></span></b></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">A. Akuntansi Komparatif Amerika</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">1. Amerika Serikat</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Akuntansi di Amerika Serikat diatur oleh Badan Sektor Swasta (Badan Standar Akuntansi Keuangan, atau Financial Accounting Standards Board– FSAB).</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">lembaga pemerintah (Komisi Pengawas Pasar Modal atau Securities Exchange Commission–SEC) juga memiliki kekuasaan untuk menerapkan standarnya sendiri.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">AICPA (American Institute of Certified Public Accountants) yaitu Institut sertifikasi akuntan publik Amerika sebagai badan khusus lain yang mengaudit standarisasi mereka.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Regulasi dan Pelaksanaan Akuntansi</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">SEC memiliki kekuasaan atas perusahaan-perusahaan yang mencatatkan sahamnya pada bursa-bursa efek AS dan perusahaan yang sahamnya diperdagangkan over the counter. Perusahaan yang memiliki keuangan terbatas tidak memiliki ketentuan wajib untuk pelaporan keuangan, sehingga membuat Amerika Serikat terlihat tidak normal menurut Standar Internasional.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Laporan Keuangan</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Laporan Manajemen</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Laporan auditor Independen</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Laporan keuangan utama ( laporan laba rugi, laporan arus kas, laporan laba komprehensif, dan laporan ekuitas pemegang saham)</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Diskusi manajemen dan analisis atau hasil operasi dan kondisi keuangan</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Pengungkapan atas kebijakan akuntansi dengan pengaruh paling penting terhadap laporan keuangan.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Catatan atas laporan Keuangan</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Perbandingan data keuangan tertentu selama lima atau sepuluh tahun</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Data kuartal terpilih</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">2.Meksiko</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Perjanjian yang paling penting untuk Meksiko adalah Perjanjian Perdagangan Bebas Amerika Utara ( North American Free Trade Agreement – NAFTA ) yang ditandatangani dengan Kanada dan Amerika Serikat tahun 1994.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Regulasi dan Pelaksanaan Akuntansi</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Institut Akuntan Publik Meksiko menerbitkan standar akuntansi dan auditing di Meksiko. Standar akuntansi dikembangkan oleh Komisi Prinsip Akuntansi yang berada dibawah institut tersebut, sedangkan standar auditing merupakan tanggung jawab Komisi Prosedur dan Standar Auditing. Profesi akuntansi di Meksiko cukup dewasa, terorganisasi dengan baik, dan sangat dihargai oleh masyarakat bisnis.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Laporan Keuangan</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Tahun fiskal perusahaan di Meksiko harus bersamaan dengan kalender tahunan. Perbandingan laporan keuangan gabungan yang harus disiapkan antara lain:</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">1. Neraca</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">2. Laporan laba rugi</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">3. Laporan perubahan ekuitas pemegang saham</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">4. Laporan perubahan posisi keuangan</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">5. Catatan</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Catatan merupakan bagian integral laporan keuangan (yang dibahas oleh laporan auditor) dan mencakup berikut ini :</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">1. Kebijakan akuntansi perusahaan.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">2. Ketersediaan material.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">3. Komitmen pembelian aktiva dalam jumlah besar atau berdasarkan kontrak sewa guna usaha.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">4. Detail utang jangka panjang dan kewajiban dalam mata uang asing.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">5. Pembatasan terhadap deviden.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">6. Jaminan.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">7. Program pensiun karyawan.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">8. Transaksi dengan pihak berhubungan istimewa.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">9. Pajak Penghasilan.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Pengukuran Akuntansi</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Ada beberapa metode yang digunakan dalam pengukuran akuntansi antara lain:</span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US"><span style="">-<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Metode ekuitas digunakan untuk apabila terdapat pengaruh, tetapi bukan kendali yang umumnya berarti besarnya kepemilikan berkisar antara 10 hingga 50 %.</span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US"><span style="">-<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Usaha patungan dapat dikonsolidasikan secara proporsional atau dicatat dengan menggunakan metode ekuitas.</span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US"><span style="">-<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US"><span style=""> </span>Meksiko telah mengadopsi Standar Akuntansi Internasional no.2 mengenai transaksi mata uang asing.</span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US"><span style="">-<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Metode akuntansi pembelian dan penyatuan kepemilikan untuk penggabungan usaha dapat digunakan, tergantung pada keadaannya. Jika mayoritas pemegang saham perusahaan yang diakuisisi tidak terus mempertahankan kepemilikan dalam usaha tersebut maka metode pembelian yang digunakan, jika ya, metode penyatuan kepemilikan yang digunakan.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US"><br /><br />B. Akuntansi Komparatif Asia</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">1. Jepang</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Pada tahun 2001 perubahan besar terjadi dengan pembentukan organisasi sektor swasta sebagai pembuat standar akuntansi.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Regulasi dan Penegakan Aturan Akuntansi</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">a) Hukum Komersial.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Diatur oleh kementerian Kehakiman (MOJ). Hukum tersebut merupakan inti dari regulasi akuntansi di Jepang dan yang paling memiliki pengaruh besar. Dikembangkan dari hukum komersial Jerman, hukum yang awal di berlakukan pada tahun 1980, tetapi baru dilaksanakan tahun 1899.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">b) Undang-undang Pasar Modal (SEL).</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Diatur oleh Kementerian Keuangan. Undang-Undang Pasar Modal dibuat berdasarkan Undang-undang Pasar Modal AS dan diberlakukan terhadap Jepang oleh AS selama masa pendudukan setelah perang dunia II.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">c) Undang-undang Pajak Penghasilan Perusahaan.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Dewan Pertimbangan Akuntansi Usaha (BADC) merupakan lembaga penasehat khusus bagi kementerian keuangan yang bertanggung jawab untuk mengembangkan standar akuntansi sesuai dengan SEL. BADC dapat dikatakan merupakan sumber utama PABU di Negara Jepang sekarang ini. Tetapi BADC tidak dapat mengeluarkan standar yang berbeda dengan hukum komersial.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Laporan Keuangan</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Perusahaan yang didirikan menurut hukum komersial diwajibkan untuk menyusun laporan wajib yang harus mendapat persetujuan dalam rapat tahunan pemegang saham yang berisi :</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Neraca</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Lapioran laba rugi</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Laporan usaha</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Proposal atas penentuan penggunaan (apropriasi) laba di tahan</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Skedul pendukung</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">2. China</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Perekonomian Cina saat ini paling tepat disebut sebagai perekonomian campuran, di mana negara mengendalikan komoditas dan industri yang strategis, sementara industry lain serta sector komersial dan swasta, diatur oleh sistem yang berorientasi kepada pasar.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Regulasi dan Penegakan Aturan Akuntansi</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Hukum akuntansi, yang diamandemen pada tahun 2000, mencakup seluruh perusahaan dan organisasi , termasuk yang tidak dimiliki dan tidak dikendalikan oleh negara. Dewan Negara telah mengeluarkan Aturan Pelaporan dan Akuntansi Keuangan bagi Perusahaan (Financial Accounting and Reporting Rules for Enterprises-FARR)</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Pada tahun 1992, kementrian Keuangan mengeluarkan Standar Akuntansi untuk Perusahaan Bisnis dan mendirikan Komite Standar Akuntansi Cina (China Accounting Standards Committee-CASC) pada tahun 1998.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Laporan Keuangan</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Periode akuntansi diwajibkan untuk sama dengan tahun kalender. Laporan keuangan terdiri dari :</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">1. Neraca</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">2. Laporan laba rugi</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">3. Laporan arus kas</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">4. Catatan atas laporan keuangan</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">5. Penjelasan kondisi keuangan</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Pengukuran Akuntansi</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Metode penilaian wajib digunakan untuk mencatat penggabungan usaha dan goodwiil harus dihapusbukukan selama tidak lebih dari 10 tahun. Metode ekuitas digunakan jika kepemilikan terhadap perusahaan lain lebih 20%. Biaya historis merupakan dasar untuk menilai aktiva berwujud, FIFO, rata-rata, dan LIFO merupakan metode penentuan biaya (persediaan) yang diperbolehkan. Aktiva tidak berwujud dicataberdasarkan harga perilehannya dan diamortisasi selama tidak lebih dari 10 tahun. Biaya penelitian dan pengembangan dibebankan langsung.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">3.India</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">India berada di belahan benua Asia Selatan, dengan Pakistan di sebelah barat, Cina, Nepal dan Bhutan di sebelah utara, dan Bangladesh sebelah timur. Dari tahun 1947 sampai akhir 1970-an, ekonomi India digolongkan dengan bergaya program sosial pemerintah terpusat dan industry pengganti barang impor. Produksi ekonomi telah berubah dari pertanian, kehutanan, perikanan, dan manufaktur tekstil dengan beragam industry berat dan transportasi.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Regulasi dan Pelaksanaan Akuntansi</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Ada 22 saham di India, yang paling tua adalah Mumbai (Bombay) bursa saham, didirikan pada tahun 1875 dan sekarang terdaftar lebih dari 6000 saham. Ketentuan agen yang mengawasi fungsi pasar pasar modal adalah Securities and Exchange Board of India (SEBI), agen departemen keuangan yang dibentuk tahun 1988 dan diberi kewenangan secara hukum tahun 1992. Pada garis besarnya, pembukuan dan pengungkapan kebutuhan bari perusahaan terdaftar sama dengan mereka yang ada di AS.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Pelaporan Keuangan</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Laporan keuangan terdiri atas neraca dua tahun, laporan laba-rugi, laporan arus kas, dan kebijakan akuntansi dan catatan. Perusahaan yang tidak terdaftar hanya perlu menyiapkan laporan intinya saja, akan tetapi bagi perusahaan yang terdaftar harus menyiapkan laporan gabungan dan laporan inti.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Pengukuran Akuntansi</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Anak perusahaan digabungkan ketika induk perusahaan memiliki saham lebih dari setengah kemampuan voting atau mengontrol pengaturan komposisi dewan direktur.</span></p> <p class="MsoNormal" style="text-align: justify;"><i><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Sumber :Choi, Frederick D.S., dan Gary K. Meek. 2010 International Accounting: Akuntansi Internasional Buku 1 Edisi 6. Jakarta: Salemba Empat.</span></i></p> <p class="MsoNormal" style="text-align: justify;"><i><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US"> </span></i></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US"> </span></p>venny sagitahttp://www.blogger.com/profile/17962041266068701240noreply@blogger.com0tag:blogger.com,1999:blog-6309274482984378176.post-27117787594309816882012-04-04T02:05:00.000-07:002012-04-04T02:06:57.066-07:00Akuntansi Komparatif Eropa<!--[if gte mso 9]><xml> <w:worddocument> <w:view>Normal</w:View> <w:zoom>0</w:Zoom> <w:trackmoves/> <w:trackformatting/> <w:punctuationkerning/> <w:validateagainstschemas/> <w:saveifxmlinvalid>false</w:SaveIfXMLInvalid> 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unhidewhenused="false" qformat="true" name="Book Title"> <w:lsdexception locked="false" priority="37" name="Bibliography"> <w:lsdexception locked="false" priority="39" qformat="true" name="TOC Heading"> </w:LatentStyles> </xml><![endif]--><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Calibri","sans-serif"; mso-bidi-font-family:Arial;} </style> <![endif]--> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Kelompok: (4Eb01)</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Arif Siswanto<span style=""> </span>(20208180)</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Gesit Bhakti P<span style=""> </span>(21208446)</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Hesti Yustina<span style=""> </span>(20208596)</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Lulu Ikmah M<span style=""> </span>(20208753)</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Venny Sagita<span style=""> </span>(21208254)</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align: center;" align="center"><b><span style="font-size: 14pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Akuntansi Komparatif Eropa</span></b><b><span style="font-size: 14pt; line-height: 115%; font-family: "Georgia","serif";"></span></b></p> <p class="MsoNormal" style="text-align: center;" align="center"><b><span style="font-size: 14pt; line-height: 115%; font-family: "Georgia","serif";">BAB III</span></b></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Bab Ini menjelaskan akuntansi Lima anggota uni eropa (UE) yaitu Repubik Ceko, Prancis, Jerman, Belanda dan Inggris. Pengetahuan khusus mengenai akuntansi di Negara-negara tersebut sangat diperlukan untuk menganalisis laporan keuangan dari masing-masing<span style=""> </span>Negara.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Standar akuntansi merupakan regulasi atau peraturan (sering kali termasuk hukum dan anggaran dasar) yang mengatur pengolahan laporan keuangan . Susunan standar merupakan proses perumusan standar akuntansi. Namun Pada praktiknya sering terjadi bayak penyimpangan yang disebabkan karena d i banyak negara hukuman untuk kegagalan dengan pernyataan akuntansi resmi dianggap lemah atau tidak efektif,Perusahaan bisa dengan sukarela melaporkan lebih banyak informasi daripada yang diharuskan selain itu beberapa negara mengizinkan perusahaan untuk keluar jalur standar akuntansi jika hal tersebut bisa menggambarkan hasil operasi dan posisi keuangan perusahaan dengan lebih baik.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Susunan standar akuntansi menggabungkan dua kombinasi, yaitu :</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Sektor swasta: profesi akuntansi dan kelompok lain (pengguna dan penyusun laporan keuangan)</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Sektor umum: perwakilan seperti petugas pajak, perwakilan pemerintah yang bertanggungjawab atas hukum komersial dan komisi keamanan.</span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: 13.6pt; background: none repeat scroll 0% 0% white;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">IFRS dalam Uni Eropa.</span></b><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-indent: 36pt; line-height: 13.6pt; background: none repeat scroll 0% 0% white;"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">Persyaratan IFRS</span><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> <table class="MsoNormalTable" style="background: none repeat scroll 0% 0% white; border-collapse: collapse;" border="0" cellpadding="0" cellspacing="0"> <tbody><tr style=""> <td style="width: 109.1pt; border: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="145"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center; line-height: normal;" align="center"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">Faktor Pembeda</span></b><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 68.85pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: windowtext windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="92"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center; line-height: normal;" align="center"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">Republik Ceko</span></b><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 68.85pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: windowtext windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="92"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center; line-height: normal;" align="center"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">Prancis</span></b><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 77.5pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: windowtext windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="103"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center; line-height: normal;" align="center"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">Jerman</span></b><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 68.9pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: windowtext windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="92"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center; line-height: normal;" align="center"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">Belanda</span></b><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 68.9pt; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: windowtext windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="92"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center; line-height: normal;" align="center"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">Inggris</span></b><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> </tr> <tr style=""> <td style="width: 109.1pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; padding: 0cm 5.4pt;" valign="top" width="145"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">Perusahaan terdaftar – laporan keuangan gabungan</span><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 68.85pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="92"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">diharuskan</span><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 68.85pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="92"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">diharuskan</span><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 77.5pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="103"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">diharuskan</span><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 68.9pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="92"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">diharuskan</span><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 68.9pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="92"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">Diharuskan</span><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> </tr> <tr style=""> <td style="width: 109.1pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; padding: 0cm 5.4pt;" valign="top" width="145"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">Perusahaan terdaftar – laporan keuangan perusahaan pribadi</span><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 68.85pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="92"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">diharuskan</span><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 68.85pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="92"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">dilarang</span><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 77.5pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="103"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">Dibolehkan, tapi hanya untuk tujuan informasional</span><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 68.9pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="92"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">dibolehkan</span><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 68.9pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="92"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">Dibolehkan</span><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> </tr> <tr style=""> <td style="width: 109.1pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; padding: 0cm 5.4pt;" valign="top" width="145"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center; line-height: normal;" align="center"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">Faktor Pembeda</span></b><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 68.85pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="92"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center; line-height: normal;" align="center"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">Republik Ceko</span></b><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 68.85pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="92"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center; line-height: normal;" align="center"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">Prancis</span></b><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 77.5pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="103"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center; line-height: normal;" align="center"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">Jerman</span></b><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 68.9pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="92"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center; line-height: normal;" align="center"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">Belanda</span></b><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 68.9pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="92"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center; line-height: normal;" align="center"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">Inggris</span></b><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> </tr> <tr style=""> <td style="width: 109.1pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; padding: 0cm 5.4pt;" valign="top" width="145"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">Perusahaan tidak terdaftar – laporan keuangan gabungan</span><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 68.85pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="92"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">dibolehkan</span><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 68.85pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="92"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">dibolehkan</span><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 77.5pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="103"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">dibolehkan</span><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 68.9pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="92"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">dibolehkan</span><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 68.9pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="92"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">Dibolehkan</span><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> </tr> <tr style=""> <td style="width: 109.1pt; border-width: medium 1pt 1pt; border-style: none solid solid; border-color: -moz-use-text-color windowtext windowtext; padding: 0cm 5.4pt;" valign="top" width="145"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">Perusahaan tidak terdaftar – laporan keuangan perusahaan pribadi</span><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 68.85pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="92"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">dilarang</span><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 68.85pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="92"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">dilarang</span><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 77.5pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="103"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">Dibolehkan, tapi hanya untuk tujuan informasional</span><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 68.9pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="92"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">dibolehkan</span><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> <td style="width: 68.9pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; padding: 0cm 5.4pt;" valign="top" width="92"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;" lang="EN-US">Dibolehkan</span><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"></span></p> </td> </tr> </tbody></table> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal; background: none repeat scroll 0% 0% white;"><span style="font-size: 10pt; font-family: "Arial","sans-serif"; color: black;" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align: justify; line-height: 14.25pt; background: none repeat scroll 0% 0% white;"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(51, 51, 51);" lang="EN-US">LAPORAN KEUANGAN</span><span style="font-size: 9pt; font-family: "Century Gothic","sans-serif"; color: rgb(51, 51, 51);" lang="EN-US"></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 14.25pt; background: none repeat scroll 0% 0% white;"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(51, 51, 51);" lang="EN-US">Laporan keuangan IFRS terdiri atas neraca gabungan, laporan laba rugi, laporan kas, laporan perubahan ekuitas (atau laporan laba rugi dan pengeluaran yang diakui), dan catatan penjelasan. Ungkapan catatan harus mencakup</span><span style="font-size: 9pt; font-family: "Century Gothic","sans-serif"; color: rgb(51, 51, 51);" lang="EN-US"> </span><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(51, 51, 51);" lang="EN-US">Kebijakan akuntansi yang diikuti</span><span style="font-size: 9pt; font-family: "Century Gothic","sans-serif"; color: rgb(51, 51, 51);" lang="EN-US">, </span><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(51, 51, 51);" lang="EN-US">penilaian yang dibuat oleh manajemen dalam menerapkan kebijakan akuntansi yang penting</span><span style="font-size: 9pt; font-family: "Century Gothic","sans-serif"; color: rgb(51, 51, 51);" lang="EN-US">,</span><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(51, 51, 51);" lang="EN-US">Asumsi utama mengenai masa depan dan sumber-sumber penting tentang ketidakpastian estimasi</span><span style="font-size: 9pt; font-family: "Century Gothic","sans-serif"; color: rgb(51, 51, 51);" lang="EN-US"></span></p> <p class="MsoNormal" style="text-align: justify; line-height: 14.25pt; background: none repeat scroll 0% 0% white;"><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(51, 51, 51);" lang="EN-US">PATOKAN AKUNTANSI</span><span style="font-size: 9pt; font-family: "Century Gothic","sans-serif"; color: rgb(51, 51, 51);" lang="EN-US"></span></p> <p class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: -18pt; line-height: 14.25pt; background: none repeat scroll 0% 0% white;"><span style="font-size: 9pt; font-family: Symbol; color: rgb(51, 51, 51);" lang="EN-US"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(51, 51, 51);" lang="EN-US">Dalam IFRS, semua kombinasi bisnis dianggap sebagai pembelanjaan. </span><span style="font-size: 9pt; font-family: "Century Gothic","sans-serif"; color: rgb(51, 51, 51);" lang="EN-US"></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt; line-height: 14.25pt; background: none repeat scroll 0% 0% white;"><span style="font-size: 9pt; font-family: Symbol; color: rgb(51, 51, 51);" lang="EN-US"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(51, 51, 51);" lang="EN-US">Goodwill merupakan perbedaan antara harga pasar dari pertimbangan yang ada dan harga pasar dari aset cabang, kewajiban, dan kewajiban bersyarat. </span><span style="font-size: 9pt; font-family: "Century Gothic","sans-serif"; color: rgb(51, 51, 51);" lang="EN-US"></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt; line-height: 14.25pt; background: none repeat scroll 0% 0% white;"><span style="font-size: 9pt; font-family: Symbol; color: rgb(51, 51, 51);" lang="EN-US"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(51, 51, 51);" lang="EN-US">Goodwill diuji setiap tahun untuk memeriksa penurunan nilainya. <span style=""> </span>Goodwill yang negatif harus segera diakui dalam pendapatan. </span><span style="font-size: 9pt; font-family: "Century Gothic","sans-serif"; color: rgb(51, 51, 51);" lang="EN-US"></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt; line-height: 14.25pt; background: none repeat scroll 0% 0% white;"><span style="font-size: 9pt; font-family: Symbol; color: rgb(51, 51, 51);" lang="EN-US"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(51, 51, 51);" lang="EN-US">Translasi laporan keuangan dari operasi asing didasarkan pada konsep mata uang fungsional.<span style=""> </span>penyesuaian translasi dimasukkan dalam pendapatan periode yang sedang berjalan. </span><span style="font-size: 9pt; font-family: "Century Gothic","sans-serif"; color: rgb(51, 51, 51);" lang="EN-US"></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt; line-height: 14.25pt; background: none repeat scroll 0% 0% white;"><span style="font-size: 9pt; font-family: Symbol; color: rgb(51, 51, 51);" lang="EN-US"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(51, 51, 51);" lang="EN-US">Aset dinilai berdasarkan harga perolehan atau harga pasarFIFO dan beban rata-rata merupakan dasar biaya yang sesuai menurut IFRS</span><span style="font-size: 9pt; font-family: "Century Gothic","sans-serif"; color: rgb(51, 51, 51);" lang="EN-US"></span></p> <p class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: -18pt; line-height: 14.25pt; background: none repeat scroll 0% 0% white;"><span style="font-size: 9pt; font-family: Symbol; color: rgb(51, 51, 51);" lang="EN-US"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(51, 51, 51);" lang="EN-US">Pinjaman keuangan dikapitalisasi dan diamortisasi, sementara pinjaman operasional dibebankan pada dasar yang sistematis, biasanya membayar utang pinjaman pada dasar garis lurus.</span><span style="font-size: 9pt; font-family: "Century Gothic","sans-serif"; color: rgb(51, 51, 51);" lang="EN-US"></span></p> <p class="MsoNormal" style="text-align: justify;"><b><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">SISTEM AKUNTANSI KEUANGAN LIMA NEGARA</span></b></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">1. Perancis</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Akuntansi nasional Perancis diatur dalam Plan Comptable General, berisi Tujuan dan prinsip laporan dan akuntansi keuangan, Definisi asset, utang, ekuitas pemegang saham, pendapatan, dan pengeluaran, Aturan-aturan valuasi dan pengakuan, Daftar akun, persyaratan penggunaannya, dan persyaratan tata buku lainnya yang telah distandarisasi, Contoh laporan keuangan dan aturan presentasinya.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Regulasi dan Pelaksanaan Akuntansi</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">CNC terdiri atas 58 anggota yang mewakili profesi akuntansi, pegawai sipil, dan atasan, persatuan dagang, dan kelompok-kelompok sektor swasta lainnya. Sebagian besar pekerjaan tekhnis CNC dilakukan okeh komite dan staf anggota CNC. Sebuah Urgent Issues Committee tergabung CNC untuk menyelesaikan masalah-masalah akuntansi yang memerlukan resolusi yang cepat. Penunjukan dalam CNC sangat bergengsi, dan rekomendasinya sangat berbobot.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Di Prancis profesi akuntansi dan audit telah telah lama terpisah. Akuntan dan auditor Prancis diwakili oleh dua badan, OEC dan CNCC, walaupun adanya kesamaan dalam keanggotaannya. Sebaliknya, CNCC berada di bawah yurisdiksi Menteri Kehakiman.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Layaknya CNCC, lembaga tersebut berada di bawah Menteri kehakiman. Undang-undang tahun 2003 juga mewajibkan penyertaan lapoeran auditor pada kendali internal.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Laporan Keuangan</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Perusahaan Perancis harus melaporkan hal-hal berikut:</span></p> <p class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; font-family: Symbol;" lang="EN-US"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Neraca</span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; font-family: Symbol;" lang="EN-US"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Laporan Laba Rugi</span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; font-family: Symbol;" lang="EN-US"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Catatan atas laporan keuangan</span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; font-family: Symbol;" lang="EN-US"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Laporan Direktur</span></p> <p class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; font-family: Symbol;" lang="EN-US"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Laporan Auditor</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Patokan Akuntansi</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Aset-aset berwujud biasanya dihitung berdasarkan nilai perolehan, Depresiasi dilakukan menurut ketentuan pajak, biasanya dengan metode garis garis lurus atau saldo menurun, Persediaan dinilai berdasarkan nilai terendah (FIFO) atau rata-rata tertimbang, Biaya riset dan pengembangan dibebankan pada saat terjadinya (akrual basis), Aset-aset yang dipinjamkan tidak dikapitalisasi, dan biaya sewa dibebankan, Utang untuk kepentingan pasca-pekerjaan tidak harus diakui dan pinjaman keuangan tidak perlu dikapitalisasi, Pajak-pajak yang ditangguhkan dihitung menggunakan metode kewajiban, dan dipotong ketika pembalikan perbedaan waktu bisa diperkirakan.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">2. Jerman</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Akuntansi nasional Jerman diatur dalam German Commercial Code (HGB), yang berisi:</span></p> <p class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; font-family: Symbol;" lang="EN-US"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">memungkinkan perusahaan yang mengeluarkan ekuitas atau utang pada pasar modal resmi untuk menggunakan prinsip akuntansi internasional dalam laporan keuangan gabungan mereka.</span></p> <p class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; font-family: Symbol;" lang="EN-US"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">memungkinkan adanya penetapan perusahaan sector swasta untuk menyusun standar akuntansi bagi laporan keuangan gabungan.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Regulasi dan Pelaksanaan Akuntansi</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Sebelum tahun 1998, Jerman tidak memiliki fungsi penyusunan standar akuntansi keuangan, karena hanya dipahami oleh negara-negara yang bebbahasa Inggris, German Institute memberikan konsultasi tentang beragam proses pembuatan undang-undang yang memengaruhi akuntansi dan laporan keuangan, tapi persyaratan hukum merupakan kekuasaan tertinggi.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Sistem penyusunan standar akuntansi Jerman secara umum sama dengan sistem yang digunakan di Inggris dan Amerika Serikat dan sama dengan IASB. Akuntan publik resmi di Jerman disebut dengan Wirtschaftprufer atau pemeriksa perusahaan. laporan audit Jerman menekankan kepatuhan persyaratan daripada “tinjauan yang baik dan benar”.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Ada lima lemabaga yang terlibat dalam penyusunan standar di Jerman:</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">German Accounting Standards Committee atau GASC, Financial Accounting Control Act (Badan pengontrol kepatuhan),FREP (Dewan sector swasta),Federal Financial Supervisory Authority (Dewan sector public),WPs (Badan pemeriksa perusahaan).</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Laporan Keuangan</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Perusahaan Jerman harus melaporkan hal-hal berikut:</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Neraca,Laporan Laba Rugi,Catatan,Laporan Manajemen,Laporan Auditor</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Pengukuran Akuntansi</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Metode pembelian (akuisisi) menggunakan metode penggabungan usaha,Aset dan utang dari badan usaha yang diakuisisi dinaikkan pada nilai yang ada,Aset berwujud dinilai berdasarkan harga perolehan,Persediaan dicatat pada biaya atau pasar yang lebih rendah,Depresiasi dinilai sesuai dengan penurunan tingkat pajak,Menggunakan pendekatan mata uang fungsional terhadap translasi mata uang asing,Goodwill diuji setiap tahun untuk mengetahui adanya penurunan,Pajak-pajak yang ditangguhkan biasanya tidak muncul dalam akun perusahaan pribadi, namun pajak tersebut bisa muncul dalam laporan gabungan.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Republik Ceko</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Akuntansi di Republik Ceko telah berganti arah beberapa kali, seiiring dengan sejarah politik negaranya. Praktik dan prinsip akuntansinya digambarkan oleh negara-negara berbahasa Jerman di Eropa hingga akhir perang Dunia II. setelah tahun 1989, ceko bergerak cepat menuju ekonomi beririentasi pasat. Pemerintah mengubah susunan hukum dan administratifnya untuk merangsang ekonomi dan menarik investasi asing.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Undang-undang dan praktik akuntansi Republik Ceko lebih menyesuaikan dengan standar Barat yang menggambarkan prinsip-prinsip yang ditanamkan dalamEuropean Union Directives.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Regulasi dan Pelaksanaan Akuntansi</span></p> <p class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; font-family: Symbol;" lang="EN-US"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Accountancy Act: menentukan persyaratan untuk akuntansi.</span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; font-family: Symbol;" lang="EN-US"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Fourth and Sevent Directives dari Uni Eropa: menetapkan penggunaan daftar perkiraan untuk pembukuan catatn dan penyusunan laporan keuangan.</span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; font-family: Symbol;" lang="EN-US"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Czech Securities Commission: bertanggung jawab mengawasi dan memantau pasar modal.</span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; font-family: Symbol;" lang="EN-US"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Act on Auditors: Mengatur proses audit.</span></p> <p class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; font-family: Symbol;" lang="EN-US"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Chamber of Auditors: mengawasi pendaftaran, pendidikan, pengujian dan menertibkan auditor, penyusunan standar audit dan regulasi praktik audit seperti format laporan audit.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Laporan Keuangan</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Laporan keuangan harus bersifat komparatif, terdiri atas : Neraca, Akun keuntungan dan kerugian (Laporan Laba Rugi), Catatan.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Pengukuran Akuntansi</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Metode Akuisisi (pembelian),Goodwill dikapitalisasi atau diamortisasi, Aset berwujud dan tidak berwujud dinilai berdasarkan biaya, Persediaan dinilai pada biaya rendah (FIFO) atau metode rata-rata, Biaya riset dan pengembangan dikapitalisasi, Pajak penghasilan yang ditangguhkan diberikan sepenuhnya untuk semua selisih sementara.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US"> Belanda</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Belanda cukup memiliki undang-undang akuntansi dan persyaratan laporan keuangan yang cukup bebas tapi standar praktik profesional yang sangat tinggi. Akuntansi di Belanda dianggap sebagai sebuah cabang ekonomi bisnis. Akuntan belanda juga mau menerima pemikiran asing. Merupakan penyokong awal dari standar internasional untuk akuntansi dan laporan keuangan, dan laporan IASB menerima perhatian besar dalam menentukan praktik yang bisa diterima.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Regulasi dan Pelaksanaan Akuntansi</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Regulasi akuntansi di Belanda tetap bersifat liberal hingga munculnya Act on Annual Financial Statements pada tahun 1970 yang berisi:</span></p> <p class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; font-family: Symbol;" lang="EN-US"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Laporan keuangan tahunan harus menunjukkan gambaran yang jelas dari posisi keuangan dan hasil tahun tersebut, dan semua artikelnya harus dikelompokkan dan dijelaskan dengan tepat.</span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; font-family: Symbol;" lang="EN-US"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Laporan keuangan harus disusun berdasarkan praktik bisnis yang aman.</span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; font-family: Symbol;" lang="EN-US"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Dasar-dasar untuk penulisan asset dan utang serta untuk menentukan hasil operasi harus diungkapkan.</span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; font-family: Symbol;" lang="EN-US"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Laporan keuangan harus disusun pada dasar yang konsisten, dan pengaruh material dari perubahan dalam prinsip-prinsip akuntansi harus diungkapkan dengan tepat.</span></p> <p class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: -18pt;"><span style="font-size: 12pt; line-height: 115%; font-family: Symbol;" lang="EN-US"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Informasi keuangan yang komparatif untuk periode terdahulu harus diungkapkan dalam laporan keuangan dan catatan kaki yang menyertainya.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US"> Laporan Keuangan</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Laporan keuangan harus meliputi hal-hal:</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Kualitas laporan keuangan Belanda sangat tinggi. laporan keuangan yang menurut undang-undang harus disimpan di Belanda, tetapi di Inggris, Prancis, dan Jerman juga bisa memakainya. Laporan keuangan harus meliputi hal-hal berikut: Neraca, laporan Laba rugi, Catatan, Laporan direktur, dan Informasi lain yang sudah ditentukan.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Inggris</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">secara pragmatis merespons terhadap kebutuhan dan praktik bisnis. warisan akuntansi Inggris pada dunia sangatlah mendasar. Inggris merupakan negara pertama di dunia yang mengembangkan sebuah profesi akuntansi seperti yang kita kenal. Sejak tahun 1970-an, sumber paling penting untuk pengembangan dalam undang-undang perusahaan adalah EU Directives, terutama Fourth and Seventh Directive.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Regulasi dan Pelaksanaan Akuntansi</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Undang-undang tahun 1981 memuat 5 prinsip akuntansi dasar, yaitu: Pendapatan dan beban disesuaikan dengan dasar akrual, Aset dan kewajiban individu dalam setiap golongan asset dan kewajiban dihitung secara terpisah, Prinsip konservatisme (kehati-hatian) diterapkan, Penerapan kebijakan akuntansi yang konsisten diharuskan dari tahun ketahun, Prinsip perusahaan yang terus berjalan bisa diterapkan untuk entitas yang sedang dihitung.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Laporan Keuangan</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Laporan keuangan Inggris mencakup hal-hal: Laporan direktur, Akun Laba dan Rugi serta neraca, Laporan arus kas, Laporan keseluruhan laba dan rugi, Laporan kebijakan akuntansi, Catatan yang direferensikan dalam laporan keuangan dan Laporan auditor.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Penghitungan akuntansi</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Goodwill dikapitalisasi dan diamortisasi selama kurang dari 20 tahun, Aset-aset dihitung pada harga perolehan, biaya sekarang atau gabungan keduanya, Depresiasi dan amortisasi harus berhubungan dengan dasar perhitungan yang digunakan untuk asset-aset yang mendasarinya, Persediaan dihitung berdasarkan FIFO atau rata-rata, Pajak yang ditangguhkan dihitung menggunakan metode hutang dengan dasar provisi penuh untuk perbedaan berdasarkan waktu. </span><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";">Semua perusahaan Inggris diizinkan untuk menggunakan IFRS alih-alih GAAP</span><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US"></span></p> <p class="MsoNormal" style="text-align: justify;"><i><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Sumber : Choi, Frederick D. S. dan Gary K. Meek. International Accounting. Buku 1 Edisi 6. 2010: Salemba Empat.</span></i></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US"> </span></p>venny sagitahttp://www.blogger.com/profile/17962041266068701240noreply@blogger.com0tag:blogger.com,1999:blog-6309274482984378176.post-35865685735625444262012-04-04T02:01:00.000-07:002012-04-04T02:04:25.398-07:00PERKEMBANGAN DAN KLASIFIKASI<!--[if gte mso 9]><xml> <w:worddocument> <w:view>Normal</w:View> <w:zoom>0</w:Zoom> <w:trackmoves/> <w:trackformatting/> <w:punctuationkerning/> <w:validateagainstschemas/> <w:saveifxmlinvalid>false</w:SaveIfXMLInvalid> 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style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Kelompok: (4Eb01)</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Arif Siswanto<span style=""> </span>(20208180)</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Gesit Bhakti P<span style=""> </span>(21208446)</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Hesti Yustina<span style=""> </span>(20208596)</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Lulu Ikmah M<span style=""> </span>(20208753)</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Venny Sagita<span style=""> </span>(21208254)</span></p> <p class="MsoNormal" style="text-align: center;" align="center"><b><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US"> </span></b></p> <p class="MsoNormal" style="text-align: center;" align="center"><b><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">PERKEMBANGAN DAN KLASIFIKASI</span></b><b><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";"></span></b></p> <p class="MsoNormal" style="text-align: center;" align="center"><b><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">BAB II</span></b><b><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";"></span></b></p> <p class="MsoNormal" style="text-align: center;" align="center"><b><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US"> </span></b></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">A. Perkembangan</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Setiap Negara memiliki standard dan praktek akuntansi yang berbeda-beda yang merupakan hasil dari dari interaksi yang kompleks diantara faktor ekonomi, sejarah,kelembagaan, danbudaya. Ada delapan faktor berikut ini yang memiliki pengaruh yang signifikan dalam perkembangan akuntansi. Tujuh faktor pertama berupa ekonomi, sejarah sosial, dan atau kelembagaan dan merupakan faktor yang sering disebutkan oleh para penulis akuntansi. Akhir-akhir ini, hubungan antara budaya ( faktor kedelapan berikut ini ) dan perkembangan akuntansi mulai digali lebih lanjut.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">1. Sumber Pendanaan</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Di negara-negara dengan pasar ekuitas yang kuat seperti Amerika</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Serikat dan Inggris, akuntansi memiliki fokus atas seberapa baik manajemen menjalankan perusahaan (profitabilitas) dan dirancang untuk membantu investor menganalisis arus kas masa depan dan resiko terkait. Pengungkapan dilakukan sangat lengkap untuk memenuhi ketentuan kepemilikan publik yang luas. Sebaliknya, dalam sistem berbasis kredit dimana bank merupakan sumber utama pendanaan, akuntansi memiliki fokus pada perlindungan kreditor melalui pengukuran akuntansi yang konservatif dalam meminimumkan pembayaran dividen dan menjaga pendanaan yang mencukupi dalam rangka perlindunganbagi para peminjam.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">2. Sistem Hukum</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Sistem hukum menentukan bagaimana individu dan lembaga berinteraksi. Dunia barat memiliki dua orientasi dasar kodifikasi hukum (sipil) dan hukum umum (kasus). Kodifikasi hukum utamanya diambil dari hukum Romawi dan Kode Napoleon. Dalam negara-negara yang menganut sistem kodifikasi hukum Latin-Romawi, hukum merupakan satu kelompok lengkap yang mencakup ketentuan dan prosedur. Kodifikasi standar dan prosedur akuntansi merupakan hal yang wajar dan sesuai disana. Sebaliknya, hukum umum berkembang atas dasar kasus per kasus tanpa adanya usaha untuk mencakup seluruh kasus dalam kode lengkap. Hukum umum diambil dari kasus hukum Inggris. Pada kebanyakan negara hukum umum, aturan akuntansi ditetapkan oleh organisasi profesional sektor swasta. Hal ini memungkinkan aturan akuntansi menjadi lebih adaptif dan inovatif. Kecuali untuk ketentuan dasar yang luas, kebanyakan aturan akuntansi tidak digabungkan secara langsung ke dalam hukum dasar. Kodifikasi hukum (kode hukum) akuntansi cenderung terpaku pada bentuk (formal) legalnya saja, sementara hukum akuntansi yang lebih umum cenderung terpaku pada muatan (isi) ekonominya.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">3. Perpajakan</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Di kebanyakan negara, peraturan pajak secara efektif menentukan standar akuntansi karena perusahaan harus mencatat pendapatan dan beban dalam akun mereka untuk mengklaimnya dalam keperluan pajak. Dengan kata lain, pajak keuangan dan pajak akuntansi adalah sama. Dalam kasus ini, sebagai contoh adalah kasus yang terjadi di Jerman dan Swedia.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">4. Ikatan Politik dan Ekonomi</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Ide dan teknologi akuntansi dialihkan melalui penaklukan, perdagangan, dan kekuatan sejenis. Sistem pencatatan berpasangan yang berawal di Italia pada tahun 1400-an secara perlahan-lahan menyebar luas di Eropa bersamaan dengan gagasan-gagasan pembaruan lainnya. Kolonialisme Inggris mengekspor akuntan dan konsep akuntansi di seluruh wilayah kekuasaan Inggris. Pendudukan Jerman selam Perang Dunia II menyebabkan Perancis menerapkanPlan Comptable. Amerika Serikat memaksa rezim pengatur akuntansi bergaya AS di Jepang setalah berkhirnya Perang Dunia II.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">5. Inflasi</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Inflasi mengaburkan biaya historis akuntansi melalui penurunan berlebihan terhadap nilai-nilai aset dan beban-beban terkait, sementara di sisi lain melakukan peningkatan berlebihan terhadap pendapatan. Negara-negara dengan inflasi tinggi seringkali menuntut perusahaan-perusahaan melakukan berbagai perubahan harga ke dalam penghitungan keuangan mereka. Meksiko dan beberapa negara Amerika Selatan menggunakan akuntansi tingkat umum karena pengalaman mereke dengan hiperinflasi. Pada akhir tahun 1970-an, sehubungan dengan tingkat inflasi yangtidak biasanya tinggi, AS dan Inggris melakukan eksperimen dengan pelaporan pengaruh perubahan harga.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">6. Tingkat Perkembangan Ekonomi</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Faktor ini memengaruhi jenis transaksi usaha yang dilaksanakan dalam suatu perekonomian dan menentukan manakah yang paling utama. Pada gilirannya, jenis transaksi menentukan masalah akuntansi yang dihadapi.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">7. Tingkat Pendidikan</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Standar dan Praktik akuntansi yang sangat rumit(sophisticated) akan menjadi tidak berguna jika disalahartikan dan disalahgunakan.Pengungkapan mengenai resiko efek derivatif tidak akan informatif kecuali jika dibaca oleh pihak yang berkompeten. Pendidikan akuntansi yang profesional sulit dicapai jika taraf pendidikan di suatu negara secara umum juga rendah.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">8. Budaya</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Di sini budaya berarti nilai-nilai dan perilaku yang dibagi oleh suatu masyarakat. Variabel budaya mendasari pengaturan kelembagaan di suatu negara (seperti sistem hukum). Hofstede mendasari empat dimensi budaya nasional (nilai sosial) :</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">1. Individualisme.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">2. Jarak kekuasaan. .</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">3. Penghindaran ketidakpastian.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">4. Maskulinitas.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Berdasarkan hasil analisis Hofstede, Gray mengusulkan suatu kerangka kerja yang menghubungkan budaya dan akuntansi, Ia mengusulkan empat dimensi nilai akuntansiyang mempengaruhi praktik pelaporan keuangan suatu negara, yaitu:</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">1. Profesionalisme versus ketetapan wajib pengendalian: preferensi terhadap pertimbangan profesional individu dan regulasi sendiri kalangan profesional dibandingkan terhadap kepatuhan dengan ketentuan hukum yang telah ditentukan.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">2. Keseragaman versus fleksibilitas: preferensi terhadap keseragaman dan konsistensi dibandingkan fleksibilitas dalam bereaksi terhadap suatu keadaan tertentu.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">3. Konservatisme versus optimisme: suatu preferensi dalam memilih pendekatan yang lebih bijak untuk mengukur dan mengatasi segala ketidakpastian di masa depan, daripada memilih pendekatan yang sekadar optimis namun beresiko.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">4. Kerahasiaan versus transparansi: preferensi atas kerahasiaan dan pembatasan informasi usaha menurut dasar kebutuhan untuk tahu dibandingkan dengan kesediaan untuk mengungkapkan informasi kepada publik.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">B. KLASIFIKASI</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Klasifikasi akuntansi internasional dapat dilakukan dalam dua kategori, yaitu:</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">1. Pertimbangan: bergantung pada pengetahuan, intuisis dan pengalaman</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">2. Secara Empiris: menggunakan metode statistic untuk mengumpulkan basis data prinsip dan praktik akuntansi.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Empat Pendekatan terhadap Perkembangan Akuntansi</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">1. Berdasarkan pendekatan makroekonomi</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Tujuan perusahaan umumnya mengikuti dan bukan memimpin kebijakan nasional, karena perusahaan bisnis mengkoordinasikan kegiatan mereka dengan kebijakan nasional.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">2. Berdasarkan pendekatan mikroekonomi</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Fokusnya terletak pada perusahaan secara individu yang memiliki tujuan untuk bertahan hidup. Untuk mencapai tujuan ini, perusahaan harus mempertahankan modal fisik yang dimiliki</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">3. Berdasarkan pendekatan disiplin independen</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Akuntansi berasal dari praktik bisnis dan berkembang secara ad hoc, dengan dasar perlahan-lahan dari pertimbangan, coba-coba dan kesalahan.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">4. Berdasarkan pendekatan yang seragam</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Akuntansi distandarisasi dan digunakan sebagai alat untuk kendali administratif oleh pemerintah pusat. Keseragaman dalam pengukuran, pengungkapan dan penyajian akan memudahkan informasi akuntansi dalam mengendalikan seluruh jenis bisnis.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Sistem Hukum : Akuntansi Hukum Umum versus Kodifikasi Hukum</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Akuntansi dalam negara-negara hukum umum memiliki karakter berorientasi terhadap “penyajian wajar”, transparansi dan pengungkapan penuh dan pemisahan antara akuntansi keuangan dan pajak.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Akuntansi dalam negara-negara yang menganut kodifikasi hukum memiliki karakteristik berorientasi legalistic, tidak membiarkan pengungkapan dalam jumlah kurang, dan kesesuaian antara akuntansi keuangan dan pajak.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Sistem Praktik : Akuntansi Penyajian Wajar versus Kepatuhan Hukum</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Banyak perbedaan akuntansi pada tingkat nasional menjadi semakin menghilang. Terdapat beberapa alasan untuk hal ini, yaitu:</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">1. Pentingnya pasar saham sebagai sumber keuangan terasa semakin berkembang di dunia.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">2. Pelaporan keuangan ganda kini menjadi hal yang umum.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">3. Beberapa negara yang menganut kodifikasi hukum, secara khusus Jerman dan Jepang, mengalihkan tanggung jawab pembentukan standar akuntansi dari pemetintah kepada kelompok sector swasta yang professional dan independen.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Pembedaan antara penyajian wajar dan kesesuaian hukum menimbulkan pengaruh yang besar terhadap banyak permasalahan akuntansi, seperti:</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">1. Depresiasi, dimana beban ditentukan berdasarkan penurunan kegunaan suatu asset selama masa manfaat ekonomi (penyajian wajar) / jumlah yang ditentukan untuk tujuan pajak (kepatuhan hukum)</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">2. Sewa guna usaha, yang memiliki substansi pembelian asset tetap (property) diperlakukan seperti sewa operasi yang biasa (kepatuhan hukum)</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">3. Pensiun, dengan biaya yang diakui pada saat dihasilkan oleh karyawan (penyajian wajar) atau dibebankan menurut dasar dibayar pada saat anda berhenti bekerja (kepatuhan hukum)</span></p> <p class="MsoNormal" style="text-align: justify;"><i><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Sumber : Choi, Frederick D. S. dan Gary K. Meek. International Accounting. Buku 1 Edisi 6. 2010: Salemba Empat.</span></i></p> <p class="MsoNormal" style="text-align: justify;"><i><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US"> </span></i></p>venny sagitahttp://www.blogger.com/profile/17962041266068701240noreply@blogger.com0tag:blogger.com,1999:blog-6309274482984378176.post-27506624564346853592012-04-04T01:54:00.000-07:002012-04-04T01:57:18.681-07:00Pendahuluan Akuntansi Internasional (Resume)<!--[if !mso]> <style> v\:* {behavior:url(#default#VML);} o\:* {behavior:url(#default#VML);} w\:* {behavior:url(#default#VML);} .shape {behavior:url(#default#VML);} </style> <![endif]--><!--[if gte mso 9]><xml> <w:worddocument> <w:view>Normal</w:View> <w:zoom>0</w:Zoom> <w:trackmoves/> <w:trackformatting/> <w:punctuationkerning/> <w:validateagainstschemas/> <w:saveifxmlinvalid>false</w:SaveIfXMLInvalid> <w:ignoremixedcontent>false</w:IgnoreMixedContent> <w:alwaysshowplaceholdertext>false</w:AlwaysShowPlaceholderText> 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name="Bibliography"> <w:lsdexception locked="false" priority="39" qformat="true" name="TOC Heading"> </w:LatentStyles> </xml><![endif]--><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} </style> <![endif]--> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Kelompok: (4Eb01)</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Arif Siswanto<span style=""> </span>(20208180)</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Gesit Bhakti P<span style=""> </span>(21208446)</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Hesti Yustina<span style=""> </span>(20208596)</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Lulu Ikmah M<span style=""> </span>(20208753)</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Venny Sagita<span style=""> </span>(21208254)</span></p> <p class="MsoNormal" style="text-align: center;" align="center"><b><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif"; color: rgb(51, 51, 51); background: none repeat scroll 0% 0% white;" lang="EN-US">Pendahuluan Akuntansi Internasional (Resume)</span></b><b><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif"; color: rgb(51, 51, 51); background: none repeat scroll 0% 0% white;"></span></b></p> <p class="MsoNormal" style="text-align: center;" align="center"><b><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif"; color: rgb(51, 51, 51); background: none repeat scroll 0% 0% white;">BAB I</span></b><b><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";"></span></b></p> <p class="MsoNormal" style="text-align: justify;"><b><span lang="EN-US"><a href="http://2.bp.blogspot.com/-BlU4qZRzSlk/T27pwcJWw-I/AAAAAAAAAUQ/yAXDrJPwoKY/s1600/AK.jpg"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif"; color: windowtext; text-decoration: none;"><img src="file:///C:/Users/Venny/AppData/Local/Temp/msohtmlclip1/01/clip_image001.jpg" alt="http://2.bp.blogspot.com/-BlU4qZRzSlk/T27pwcJWw-I/AAAAAAAAAUQ/yAXDrJPwoKY/s1600/AK.jpg" width="180" border="0" height="179" /></span></a></span></b><b><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US"></span></b></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">A. Sudut Pandang Sejarah</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Kronologi berikut ini menunjukkan bahwa akuntansi telah meraih keberhasilan besar dalam kemampuannya untuk diterapkan dari suatu kondisi nasional ke kondisi lainnya, sementara di pihak lain memungkinkan timbulnya pengembangan terus-menerus dalam bidang teori dan praktik di seluruh dunia.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Sebagai permulaan, sistem pembukuan berpasangan ( double entry bookkeeping ), yang umumnya dianggap sebagai awal penciptaan akuntansi seperti yang Kita ketahui hari ini, berawal dari negara-negara kota di Italia pada abad ke-14 dan 15. Perkembangannya didorong oleh pertumbuhan perdagangan internasional di Italia Utara selama masa akhir abad pertengahan dan keinginan pemerintah untuk menemukan cara dalam mengenakan pajak terhadap transaksi komersial.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">“Pembukuan ala Italia” kemudian beralih ke Jerman untuk membantu para pedagang pada zaman Fugger dan kelompok Hanseatik. Pada waktu yang hampir bersamaan, para filsuf bisnis di Belanda mempertajam cara menghitung pendapatan periodik dan aparat pemerintah di Perancis menemukan keuntungan menerapkan keseluruhan sistem dalam perencanaan dan akuntabilitas pemerintah.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">B. Sudut Pandang Kotemporer</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Faktor dalam mempelajari akuntansi internasional ini tumbuh dari perdagangan dan pengendalian modal secara nasional yang terjadi bersamaan dengan kemajuan dalam teknologi informasi.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Pengendalian nasional terhadap arus modal, valuta asing, investasi asing langsung, dan transaksi terkait telah diliberalisasikan secara dramatis dalam beberapa tahun terakhir, sehingga mengurangi hambatan-hambatan terhadap bisnis internasional.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Kemajuan dalam teknologi informasi juga menyebabkan perubahan radikal dalam ekonomi produksi dan distribusi. Produksi yang terintegrasi secara vertikal tidak lagi menjadi bukti model operasi yang efisien. Hubungan informasi, secara global dan seketika memberi makna bahwa produksi, termasuk jasa akuntansi, makin dialihkontrakkan (outsourced) kepada siapa saja dengan ukuran apa pun, di mana saja di dunia yang memiliki kemampuan terbaik dalam melakukan suatu pekerjaan atau suatu bagian dari pekerjaan tersebut. Hubungan wajar timbal-balik yang menjadi karakter hubungan perusahaan dengan pemasok, perantara, dan pelanggan mereka digantikan dengan hubungan kerja sama global dengan pemasok, pemasok dan pemasok, perantara, pelanggan dan pelanggan dari pelanggan.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">C. Pertumbuhan dan Penyebaran Operasi Multinasional</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Bisnis internasional secara tradisional terkait dengan perdagangan luar negeri. Kegiatan yang berakar dari masa lampau ini akan terus berlanjut tanpa terputus. Ketika di masa lalu perdagangan jasa biasanya kalah penting jika dibandingkan dengan perdagangan barang. Saat ini perdagangan jasa mendapatkan keuntungan yang lebih signifikan dan berkembang dengan tingkat yang lebih cepat daripada perdagangan barang.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Topik akuntansi yang utama berhubungan dengan kegiatan ekspor dan impor adalah akuntansi untuk transaksi dalam mata uang asing. Sebagai contoh, misalkan Heineken melakukan ekspor sjumlah bir kepada sebuah importir Brasil dan mengirimkan tagihan dalam mata uang real Brasil. Seandainya nilai real mengalami penurunan relatif terhadap euro sebelum dilakukannya pembayaran, Heineken akan mengalami kerugian dalam mata uang asing karena real akan menghasilkan euro yang lebih kecil pada saat konversi setelah devaluasi dibandingkan sebelum devaluasi.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">D. Inovasi Keuangan</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Dengan deregulasi pasar keuangan dan pengendalian modal yang terus dilakukan, kerentanan dalam harga komoditas, valuta asing, kredit, dan ekuitas menjadi hal yang biasa dewasa ini. Perputaran naik turunnya harga ini tidak serta-merta langsung berdampak pada proses pelaporan internal, tetapi juga menghadapkan perusahaan pada resiko menderita kerugian ekonomis. Hal ini memacu tujuan aktivitas perusahaan dalam mengidentifikasikan resiko yang mereka hadapi berasal dari kerentanan tersebut, memutuskan resiko mana yang perlu dilindungi dan mengevaluasi hasil strategi manajemen resiko yang dijalankan.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">E. Kompetisi Global</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Faktor lain yang turut menyumbangkan makin pentingnya akuntansi internasional adalah fenomena kompetisi global. Penentuan acuan (benchmarking), suatu tindakan untuk membandingkan kinerja satu pihak dengan suatu standar yang memadai, bukanlah hal yang baru. Hal yang baru adalah standar perbandingan yang kini melampaui batas-batas nasional.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Dalam penentuan acuan terhadap pesaing internasional, seseorang harus berhati-hati untuk memastikan bahwa perbandingan yang dilakukan memang benar-benar dapat dibandingkan. Sebagai contoh, alat ukur kinerja yang sering digunakan adalah pengembalian atas ekuitas (Return on Equity).</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">F. . Merger dan Akuisisi Lintas Batas Negara</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Seiring dengan berlanjutnya trend global atas konsolidasi industri, berita mengenai merger dan akuisisi internasional praktis merupakan kenyataan sehari-hari. Apabila merger umumnya diringkas dengan istilah sinergi operasi atau skala ekonomi, akuntansi memainkan peranan yang penting dalam mega konsolidasi ini karena angka-angka yang dihasilkan akuntansi bersifat mendasar dalam proses penilaian perusahaan. Perbedaan aturan pengukuran nasional dapat memperumit proses penilaian perusahaan.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">. Sumber:</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US">Choi, Frederick D. S. dan Gary K. Meek. International Accounting. Buku 1 Edisi 6. 2010: Salemba Empat.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Georgia","serif";" lang="EN-US"> </span></p>venny sagitahttp://www.blogger.com/profile/17962041266068701240noreply@blogger.com0tag:blogger.com,1999:blog-6309274482984378176.post-50074179377399529892012-03-25T07:54:00.001-07:002012-03-31T07:59:19.728-07:00sejarah akuntansi (translate arab)<!--[if gte mso 9]><xml> <w:worddocument> <w:view>Normal</w:View> <w:zoom>0</w:Zoom> <w:trackmoves/> <w:trackformatting/> <w:punctuationkerning/> <w:validateagainstschemas/> <w:saveifxmlinvalid>false</w:SaveIfXMLInvalid> <w:ignoremixedcontent>false</w:IgnoreMixedContent> <w:alwaysshowplaceholdertext>false</w:AlwaysShowPlaceholderText> <w:donotpromoteqf/> <w:lidthemeother>IN</w:LidThemeOther> <w:lidthemeasian>X-NONE</w:LidThemeAsian> <w:lidthemecomplexscript>X-NONE</w:LidThemeComplexScript> <w:compatibility> <w:breakwrappedtables/> 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mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} </style> <![endif]--> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: 14.4pt;mso-outline-level:1;background:white"><span lang="EN-US"><a href="http://wartawarga.gunadarma.ac.id/2011/05/akuntansi-di-amerika-serikat/" title="Permanent Link to AKUNTANSI DI AMERIKA SERIKAT"><b><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman";color:#003366;letter-spacing:-.95pt;mso-font-kerning:18.0pt; text-decoration:none;text-underline:none">AKUNTANSI </span></b><b><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman";color:#003366;letter-spacing:-.95pt;mso-font-kerning:18.0pt; mso-ansi-language:IN;text-decoration:none;text-underline:none"><span style="mso-spacerun:yes"> </span></span></b><b><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman"; color:#003366;letter-spacing:-.95pt;mso-font-kerning:18.0pt;text-decoration: none;text-underline:none">DI AMERIKA</span></b><b><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman"; color:#003366;letter-spacing:-.95pt;mso-font-kerning:18.0pt;mso-ansi-language: IN;text-decoration:none;text-underline:none"> </span></b><b><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman";color:#003366;letter-spacing:-.95pt;mso-font-kerning:18.0pt; text-decoration:none;text-underline:none"><span style="mso-spacerun:yes"> </span>SERIKAT</span></b></a></span><b><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman";color:black;letter-spacing:-.95pt; mso-font-kerning:18.0pt" lang="EN-US"></span></b></p> <p style="margin-top:0cm;margin-right:0cm;margin-bottom:14.05pt;margin-left: 0cm;text-indent:1.0cm;line-height:16.85pt;background:white"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black" lang="EN-US"> </span></p> <p style="margin:0cm;margin-bottom:.0001pt;text-align:justify;line-height:150%; background:white"><b style="mso-bidi-font-weight:normal"><span style="color:black" lang="EN-US">Perkembangan Akuntansi di Amerika Serikat</span></b></p> <p style="margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;background:white"><span style="color:black" lang="EN-US">Akuntansi di Amerika Serikat diatur oleh Badan Sektor Swasta (Badan Standar Akuntansi Keuangan, atau Financial Accounting Standards Boardi – FSAB), namun sebuah lembaga pemerintah (Komisi Pengawas Pasar Modal atau Securities Exchange Commission – SEC) juga memiliki kekuasaan untuk menerapakan standarnya sendiri.</span></p> <p style="margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;background:white"><span style="color:black" lang="EN-US">Hingga tahun 2002 Institut Amerika untuk Akuntan Publik bersertifikat, badan sektor swasta lainnya, menetapkan Standar Auditing. Pada tahun itu Badan Pengawas Akuntansi Perusahaan Publik didirikan dengan kekuasaan yang luas untuk mengatur audit dan auditor perusahaan publik. Perusahaan di AS dibentuk berdasarkan hukum negara bagian, bukan hukum federal. Setiap negara bagian memiliki hukum perusahaannya sendiri. Secara umum, hukum berisi ketentuan minimal atas pencatatan akuntansi dan penerbitan laporan keuangan secara periodik. Banyak hukum perusahaan ini yang tidak ditegakkan secara ketat, dan laporan yang diserahkan kepada badan-badan lokal sering kali tidak tersedia untuk publik. Karenanya, ketentuan pelaporan keuangan dan audit tahunan secara realitas hanya tedapat pada tingkat federal, seperti yang ditentukan oleh SEC. SEC memiliki kekuasaan atas perusahaan-perusahaan yang mencatatkan sahamnya pada bursa-bursa efek AS dan perusahaan yang sahamnya diperdagangkan over the counter. Perusahaan dengan kewajiban terbatas lainnya tidak menghadapi ketentuan wajib untuk pelaporan keuangan, sehingga menbuat Amerika Serikat terlihat tidak normal menurut Standar Internasional.</span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left:0cm; margin-bottom:.0001pt;text-align:justify;line-height:150%;background:white"><b style="mso-bidi-font-weight:normal"><span style="color:black" lang="EN-US">Standar Akuntasi Keuangan (SAK) Di Amerika</span></b></p> <p style="margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;background:white"><span style="color:black" lang="EN-US">Dalam akuntansi terapan di Indonesia kita mengenal yang namanya SAK (Standar Akuntansi Keuangan), di Amerika lebih dikenal dengan nama GAAP (General Accepted Accounting Principal). GAAP adalah aturan akuntansi yang digunakan untuk menyiapkan, menyajikan, dan melaporkan laporan keuangan untuk berbagai entitas, termasuk publik yang diperdagangkan dan swasta yang diselenggarakan perusahaan, non- organisasi nirlaba , dan pemerintah. Standar inilah yang menjadi tolak ukur atau panduan proses pencatatan akuntansi di sebuah perusahaan.</span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left:0cm; margin-bottom:.0001pt;text-align:justify;line-height:150%;background:white"><i style="mso-bidi-font-style:normal"><span style="color:black" lang="EN-US">1. Perkembangan GAAP (General Accepted Accounting Principal)</span></i></p> <p style="margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;background:white"><span style="color:black" lang="EN-US">Standar Akuntansi secara historis telah ditetapkan oleh American Institute of Certified Akuntan Publik (AICPA) tunduk pada Securities and Exchange Commission peraturan. The AICPA pertama kali membuat Komite Prosedur Akuntansi pada tahun 1939, dan diganti bahwa dengan Prinsip Akuntansi Dewan pada tahun 1951 . Pada tahun 1973, Dewan Prinsip Akuntansi digantikan oleh Dewan Standar Akuntansi Keuangan (FASB) di bawah pengawasan Yayasan Akuntansi Keuangan dengan Standar Akuntansi Keuangan Dewan Pertimbangan melayani untuk menasihati dan memberikan masukan pada standar akuntansi. Organisasi-organisasi lain yang terlibat dalam menentukan standar akuntansi Amerika Serikat meliputi Dewan Standar Akuntansi Pemerintahan (GaSb), terbentuk pada tahun 1984, dan Perusahaan Publik Akuntansi Dewan Pengawas (PCAOB). Sebagai internasional dan US GAAP standar telah berkumpul, maka Dewan Standar Akuntansi Internasional yang memproduksi Standar Pelaporan Keuangan Internasional (IFRS) telah menjadi penting</span></p> <p style="margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;background:white"><span style="color:black" lang="EN-US">Sekitar tahun 2008, FASB mengeluarkan Standar Akuntansi FASB Kodifikasi, yang menata ulang ribuan GAAP pernyataan AS ke sekitar 90 topik akuntansi.<br />Pada tahun 2008, Komisi Sekuritas dan Bursa mengeluarkan “peta jalan” awal yang dapat memimpin AS untuk meninggalkan prinsip akuntansi yang berlaku umum di masa depan (akan ditentukan pada tahun 2011), dan untuk bergabung lebih dari 100 negara di seluruh dunia bukan dalam menggunakan yang berbasis di London Standar Pelaporan Keuangan Internasional. Pada 2010, proyek konvergensi sedang berlangsung dengan pertemuan rutin FASB dengan IASB.</span></p> <p style="margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;background:white"><span style="color:black" lang="EN-US">Serupa dengan banyak negara lain berlatih di bawah common law sistem, pemerintah Amerika Serikat tidak secara langsung menetapkan standar akuntansi, dengan keyakinan bahwa sektor swasta memiliki pengetahuan yang lebih baik dan sumber daya. US GAAP tidak tertulis dalam undang-undang , meskipun US Securities and Exchange Commission (SEC) mensyaratkan bahwa hal itu harus diikuti dalam pelaporan keuangan yang diperdagangkan oleh perusahaan publik. Saat ini, Dewan Standar Akuntansi Keuangan (FASB) adalah otoritas tertinggi dalam membangun prinsip akuntansi yang berlaku umum untuk perusahaan publik dan swasta, serta badan non-profit. Untuk dan negara pemerintah daerah, GAAP ditentukan oleh Dewan Standar Akuntansi Pemerintahan (GaSb), yang beroperasi di bawah seperangkat asumsi, prinsip, dan kendala, berbeda dengan PSAK sektor swasta standar. Ketentuan GAAP AS agak berbeda dari Standar Pelaporan Keuangan Internasional (IFRS), meskipun mantan Ketua SEC Chris Cox menetapkan jadwal bagi semua perusahaan AS untuk menjatuhkan GAAP pada tahun 2016, dengan perusahaan terbesar beralih ke IFRS pada awal 2009.</span><span style="color:black; mso-ansi-language:IN"></span></p> <p style="margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;background:white"><span style="color:black;mso-ansi-language: IN"> </span></p> <p style="margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;background:white"><span style="color:black;mso-ansi-language: IN"> </span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;margin-left:0cm; margin-bottom:.0001pt;text-align:justify;line-height:150%;background:white"><i style="mso-bidi-font-style:normal"><span style="color:black" lang="EN-US">2. Organisasi-organisasi ini mempengaruhi perkembangan GAAP di Amerika Serikat.</span></i></p> <p style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:14.2pt; margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt;line-height:150%; background:white"><span style="color:black" lang="EN-US">a. United States Securities and Exchange Commission ( SEC )/Amerika Serikat Komisi Sekuritas dan Bursa.</span></p> <p style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:14.2pt; margin-bottom:.0001pt;text-align:justify;text-indent:21.25pt;line-height:150%; background:white"><span style="color:black" lang="EN-US">SEC diciptakan sebagai akibat dari Depresi Besar .. Pada waktu itu tidak ada struktur menetapkan standar akuntansi. SEC mendorong pembentukan badan standar pengaturan swasta melalui AICPA dan kemudian FASB , percaya bahwa sektor swasta memiliki pengetahuan yang tepat, sumber daya, dan bakat. SEC bekerja sama dengan berbagai organisasi swasta pengaturan GAAP,tetapi tidak menetapkan GAAP sendiri.</span></p> <p style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:14.2pt; margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt;line-height:150%; background:white"><span style="color:black" lang="EN-US">b. American Institute of Certified Public Accountants (AICPA)/ Ikatan Akuntan Publik Amerika Bersertifikat (AICPA)</span></p> <p style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:14.2pt; margin-bottom:.0001pt;text-align:justify;text-indent:21.25pt;line-height:150%; background:white"><span style="color:black" lang="EN-US">Pada tahun 1939, mendesak oleh SEC, AICPA menunjuk Komite Akuntansi Prosedur (CAP). During the years 1939 to 1959 CAP issued 51 Accounting Research Bulletins that dealt with a variety of timely accounting problems. Selama tahun 1939-1959 CAP diterbitkan 51 Akuntansi Buletin Penelitian yang berurusan dengan berbagai masalah akuntansi yang tepat waktu. Namun, masalah ini-dengan pendekatan-masalah gagal mengembangkan terstruktur yang sangat dibutuhkan tubuh prinsip akuntansi. Dengan demikian, pada tahun 1959, AICPA menciptakan Prinsip Akuntansi Board (APB), yang misi itu adalah untuk mengembangkan suatu kerangka kerja konseptual secara keseluruhan. Ini diterbitkan 31 pendapat dan dibubarkan pada tahun 1973 karena kurangnya produktivitas dan kegagalan untuk bertindak segera. Setelah penciptaan FASB , AICPA membentuk Komite Eksekutif Standar Akuntansi (AcSEC). It publishes: Hal ini menerbitkan:</span></p> <p style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:42.55pt; margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt;line-height:150%; tab-stops:42.55pt;background:white"><span style="color:black" lang="EN-US">1. </span><span style="color:black;mso-ansi-language:IN"><span style="mso-tab-count:1"> </span></span><span style="color:black" lang="EN-US">Audit dan Pedoman Akuntansi, yang merangkum praktik akuntansi industri spesifik (kasino misalnya, perguruan tinggi, maskapai penerbangan, dll) dan memberikan petunjuk khusus mengenai hal-hal tidak ditangani oleh FASB atau GaSb.</span><span style="color:black;mso-ansi-language: IN"></span></p> <p style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:42.55pt; margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt;line-height:150%; tab-stops:42.55pt;background:white"><span style="color:black" lang="EN-US">2. Laporan Posisi, yang memberikan petunjuk pada topik pelaporan keuangan sampai FASB atau GaSb menetapkan standar dalam masalah ini.</span><span style="color:black;mso-ansi-language:IN"></span></p> <p style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:42.55pt; margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt;line-height:150%; tab-stops:42.55pt;background:white"><span style="color:black" lang="EN-US">3. Praktek Buletin, yang mengindikasikan AcSEC’s pandangan pada masalah pelaporan keuangan yang sempit tidak dianggap oleh FASB atau GaSb.</span></p> <p style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:14.2pt; margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt;line-height:150%; background:white"><span style="color:black" lang="EN-US">c. Financial Accounting Standards Board (FASB)/ Dewan Standar Akuntansi Keuangan (FASB)</span></p> <p style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:14.2pt; margin-bottom:.0001pt;text-align:justify;text-indent:21.25pt;line-height:150%; background:white"><span style="color:black" lang="EN-US">Menyadari kebutuhan untuk reformasi APB, pemimpin dalam profesi akuntansi menunjuk Kelompok Studi Pembentukan Prinsip Akuntansi (umumnya dikenal sebagai Komite Gandum untuk perusahaan kursi Francis Gandum). Kelompok ini menentukan bahwa APB harus dibubarkan dan struktur standar pengaturan baru diciptakan. Struktur ini terdiri dari tiga organisasi: Akuntansi Keuangan Foundation (FAF, akan memilih anggota FASB, dana dan mengawasi kegiatan mereka), Standar Akuntansi Keuangan Advisory Council (FASAC), dan organisasi usaha besar dalam struktur ini Akuntansi Keuangan Dewan Standar (FASB). FASB memiliki 4 jenis utama publikasi:</span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;line-height:150%; tab-stops:1.0cm"><span style="font-size:12.0pt;line-height:150%; font-family:"Times New Roman","serif";color:black" lang="EN-US">1.</span><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; color:black;mso-ansi-language:IN"><span style="mso-tab-count:1"> </span></span><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; color:black" lang="EN-US">Lebih dari 150 telah diterbitkan sampai saat ini.</span><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; color:black;mso-ansi-language:IN"></span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-14.15pt; line-height:150%;tab-stops:1.0cm"><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif";color:black" lang="EN-US">2.</span><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; color:black;mso-ansi-language:IN"><span style="mso-tab-count:1"> </span></span><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; color:black" lang="EN-US">Akuntansi Keuangan Konsep – pertama diterbitkan pada tahun 1978. Mereka adalah bagian dari proyek kerangka konseptual FASB dan tujuan dasar yang ditetapkan dan konsep bahwa penggunaan FASB dalam mengembangkan standar masa depan. Namun, mereka bukan bagian dari GAAP.</span><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif";color:black;mso-ansi-language: IN"></span></p> <p style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:28.4pt; margin-bottom:.0001pt;text-indent:-14.2pt;line-height:150%;tab-stops:1.0cm; background:white"><span style="color:black" lang="EN-US">3. </span><span style="color:black;mso-ansi-language:IN"><span style="mso-tab-count:1"> </span></span><span style="color:black" lang="EN-US">Interpretasi – memodifikasi atau memperluas standar yang ada . Ada sekitar 50 interpretasi untuk tanggal diterbitkan .</span><span style="color:black;mso-ansi-language:IN"></span></p> <p style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:28.4pt; margin-bottom:.0001pt;text-indent:-14.2pt;line-height:150%;tab-stops:1.0cm; background:white"><span style="color:black" lang="EN-US">4. </span><span style="color:black;mso-ansi-language:IN"><span style="mso-tab-count:1"> </span></span><span style="color:black" lang="EN-US">pedoman standar penerapan, interpretasi, dan pendapat. Biasanya memecahkan beberapa isu akuntansi yang sangat spesifik yang tidak akan memiliki efek, signifikan abadi.</span><span style="color:black; mso-ansi-language:IN"></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:1.0cm;line-height:150%"><span style="font-size:12.0pt;line-height: 150%;font-family:"Times New Roman","serif";color:black;mso-ansi-language:IN"> </span><br /><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif";mso-ansi-language:IN"> </span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:1.0cm;line-height:150%"><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif";mso-ansi-language:IN"> </span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:1.0cm;line-height:150%"><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif";mso-ansi-language:IN"><br /></span></p><p class="MsoNormal" dir="RTL" style="margin-top:5.0pt;margin-right: 0cm;margin-bottom:5.0pt;margin-left:0cm;text-align:center;line-height:normal; direction:rtl;unicode-bidi:embed" align="center"><span style="font-size:18.0pt; font-family:"Arial","sans-serif";mso-ascii-font-family:"Times New Roman"; mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"; mso-fareast-language:IN" lang="AR-SA">تاريخ المحاسبة</span><span dir="LTR" style="font-size:18.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman";mso-bidi-font-family:Arial;mso-fareast-language:IN" lang="EN-US"></span></p> <p class="MsoNormal" dir="RTL" style="margin-top:5.0pt;margin-right:0cm;margin-bottom: 5.0pt;margin-left:0cm;text-align:right;line-height:normal;direction:rtl; unicode-bidi:embed"><span dir="RTL"></span><span style="font-size: 12.0pt;font-family:"Arial","sans-serif";mso-ascii-font-family:"Times New Roman"; mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"; mso-fareast-language:IN" lang="AR-SA"><span dir="RTL"></span> </span></p> <p class="MsoNormal" dir="RTL" style="margin-top:5.0pt;margin-right:0cm;margin-bottom: 5.0pt;margin-left:0cm;text-align:right;line-height:normal;direction:rtl; unicode-bidi:embed"><span style="font-size:12.0pt;font-family:"Arial","sans-serif"; mso-ascii-font-family:"Times New Roman";mso-fareast-font-family:"Times New Roman"; mso-hansi-font-family:"Times New Roman";mso-fareast-language:IN" lang="AR-SA">ومن المعروف الآن المحاسبة كفن على أساس المنطق الرياضي بأنها "دخول مزدوجة" <i>(القيد المزدوج مسك الدفاتر)</i> - ولدت في </span><span lang="EN-US"><a href="http://translate.google.com/translate?hl=id&prev=_t&sl=id&tl=ar&u=http://id.wikipedia.org/wiki/Italia"><span style="font-size:12.0pt;font-family:"Arial","sans-serif";mso-ascii-font-family: "Times New Roman";mso-fareast-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";color:blue;mso-fareast-language:IN" lang="AR-SA">ايطاليا</span></a></span><span style="font-size:12.0pt;font-family:"Arial","sans-serif";mso-ascii-font-family: "Times New Roman";mso-fareast-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";mso-fareast-language:IN" lang="AR-SA"> منذ عام 1495 عندما </span><span lang="EN-US"><a href="http://translate.google.com/translate?hl=id&prev=_t&sl=id&tl=ar&u=http://id.wikipedia.org/wiki/Luca_Pacioli"><span style="font-size:12.0pt;font-family:"Arial","sans-serif";mso-ascii-font-family: "Times New Roman";mso-fareast-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";color:blue;mso-fareast-language:IN" lang="AR-SA">لوكا Pacioli</span></a></span><span style="font-size:12.0pt;font-family:"Arial","sans-serif";mso-ascii-font-family: "Times New Roman";mso-fareast-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";mso-fareast-language:IN" lang="AR-SA"> (1445-1517)، المعروف أيضا باسم الراهب (رومو) لوكا دال نشرت بورجو، في كتابه "كتب" في </span><span lang="EN-US"><a href="http://translate.google.com/translate?hl=id&prev=_t&sl=id&tl=ar&u=http://id.wikipedia.org/wiki/Venice"><span style="font-size:12.0pt;font-family:"Arial","sans-serif";mso-ascii-font-family: "Times New Roman";mso-fareast-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";color:blue;mso-fareast-language:IN" lang="AR-SA">البندقية</span></a></span><span style="font-size:12.0pt;font-family:"Arial","sans-serif";mso-ascii-font-family: "Times New Roman";mso-fareast-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";mso-fareast-language:IN" lang="AR-SA"> . أول المعروفة باللغة الإنجليزية كتاب صدر في لندن بواسطة جون الحفارة أو غوف في 1543. </span></p> <p class="MsoNormal" dir="RTL" style="margin-top:5.0pt;margin-right:0cm;margin-bottom: 5.0pt;margin-left:0cm;text-align:right;line-height:normal;direction:rtl; unicode-bidi:embed"><span style="font-size:12.0pt;font-family:"Arial","sans-serif"; mso-ascii-font-family:"Times New Roman";mso-fareast-font-family:"Times New Roman"; mso-hansi-font-family:"Times New Roman";mso-fareast-language:IN" lang="AR-SA">كما تم نشر كتاب قصير من التعليمات في </span><span lang="EN-US"><a href="http://translate.google.com/translate?hl=id&prev=_t&sl=id&tl=ar&u=http://id.wikipedia.org/wiki/1588"><span style="font-size:12.0pt;font-family:"Arial","sans-serif";mso-ascii-font-family: "Times New Roman";mso-fareast-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";color:blue;mso-fareast-language:IN" lang="AR-SA">1588</span></a></span><span style="font-size:12.0pt;font-family:"Arial","sans-serif";mso-ascii-font-family: "Times New Roman";mso-fareast-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";mso-fareast-language:IN" lang="AR-SA"> من قبل </span><span lang="EN-US"><a href="http://translate.google.com/translate?hl=id&prev=_t&sl=id&tl=ar&u=http://id.wikipedia.org/w/index.php%3Ftitle%3DJohn_Mellis%26action%3Dedit%26redlink%3D1"><span style="font-size:12.0pt;font-family:"Arial","sans-serif";mso-ascii-font-family: "Times New Roman";mso-fareast-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";color:blue;mso-fareast-language:IN" lang="AR-SA">جون ميليس</span></a></span><span style="font-size:12.0pt;font-family:"Arial","sans-serif";mso-ascii-font-family: "Times New Roman";mso-fareast-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";mso-fareast-language:IN" lang="AR-SA"> من </span><span lang="EN-US"><a href="http://translate.google.com/translate?hl=id&prev=_t&sl=id&tl=ar&u=http://id.wikipedia.org/w/index.php%3Ftitle%3DSouthwark%26action%3Dedit%26redlink%3D1"><span style="font-size:12.0pt;font-family:"Arial","sans-serif";mso-ascii-font-family: "Times New Roman";mso-fareast-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";color:blue;mso-fareast-language:IN" lang="AR-SA">ساوثوارك</span></a></span><span style="font-size:12.0pt;font-family:"Arial","sans-serif";mso-ascii-font-family: "Times New Roman";mso-fareast-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";mso-fareast-language:IN" lang="AR-SA"> ، الذي تضمن كما يقول، "أنا ولكن renuer ومحيي copie قديمة قديمة مطبوعة هنا في لندن في 14 أغسطس 1543: تم جمعها، ونشرت، المقدمة، والتي وضعتها Oldcastle هيو واحد، Scholemaster، الذي، كما قد ظهر من قبل أطروحته، ثم يدرس علم الحساب، وهذا Booke في سانت Ollaves الرعية في الصف ماركو ". جون ميليس يشير إلى حقيقة أن مبدأ حسابات يشرح (الذي هو نظام بسيط من المدخلات المزدوجة / القيد المزدوج) هو "بعد forme البندقية". </span></p> <p class="MsoNormal" dir="RTL" style="margin-top:5.0pt;margin-right:0cm;margin-bottom: 5.0pt;margin-left:0cm;text-align:right;line-height:normal;direction:rtl; unicode-bidi:embed"><span style="font-size:12.0pt;font-family:"Arial","sans-serif"; mso-ascii-font-family:"Times New Roman";mso-fareast-font-family:"Times New Roman"; mso-hansi-font-family:"Times New Roman";mso-fareast-language:IN" lang="AR-SA">في القرن ال 18 في وقت مبكر، والخدمات، والمحاسبين، ومقرها في </span><span lang="EN-US"><a href="http://translate.google.com/translate?hl=id&prev=_t&sl=id&tl=ar&u=http://id.wikipedia.org/wiki/London"><span style="font-size:12.0pt;font-family:"Arial","sans-serif";mso-ascii-font-family: "Times New Roman";mso-fareast-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";color:blue;mso-fareast-language:IN" lang="AR-SA">لندن</span></a></span><span style="font-size:12.0pt;font-family:"Arial","sans-serif";mso-ascii-font-family: "Times New Roman";mso-fareast-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";mso-fareast-language:IN" lang="AR-SA"> وقد استخدم لإجراء تحقيق في مديرا ل </span><span lang="EN-US"><a href="http://translate.google.com/translate?hl=id&prev=_t&sl=id&tl=ar&u=http://id.wikipedia.org/w/index.php%3Ftitle%3DSouth_Sea_Bubble%26action%3Dedit%26redlink%3D1"><span style="font-size:12.0pt;font-family:"Arial","sans-serif";mso-ascii-font-family: "Times New Roman";mso-fareast-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";color:blue;mso-fareast-language:IN" lang="AR-SA">شركة بحر الجنوب</span></a></span><span style="font-size:12.0pt;font-family:"Arial","sans-serif";mso-ascii-font-family: "Times New Roman";mso-fareast-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";mso-fareast-language:IN" lang="AR-SA"> ، الذي كان تداول شركة مساهمة. خلال هذا التحقيق، وهو محاسب تدرس الشركة ما لا يقل عن اثنين من الكتب. وصف التقرير في Sawbridge والشركة، من قبل سنيل تشارلز وكتابة رسائل الماجستير ومحاسب في فوستر لين، لندن. </span><span lang="EN-US"><a href="http://translate.google.com/translate?hl=id&prev=_t&sl=id&tl=ar&u=http://id.wikipedia.org/wiki/Amerika_Serikat"><span style="font-size:12.0pt;font-family:"Arial","sans-serif";mso-ascii-font-family: "Times New Roman";mso-fareast-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";color:blue;mso-fareast-language:IN" lang="AR-SA">الولايات المتحدة</span></a></span><span style="font-size:12.0pt;font-family:"Arial","sans-serif";mso-ascii-font-family: "Times New Roman";mso-fareast-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";mso-fareast-language:IN" lang="AR-SA"> تدين مفهوم محاسب مسجل لدى </span><span lang="EN-US"><a href="http://translate.google.com/translate?hl=id&prev=_t&sl=id&tl=ar&u=http://id.wikipedia.org/wiki/Inggris"><span style="font-size:12.0pt;font-family:"Arial","sans-serif";mso-ascii-font-family: "Times New Roman";mso-fareast-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";color:blue;mso-fareast-language:IN" lang="AR-SA">المملكة المتحدة</span></a></span><span style="font-size:12.0pt;font-family:"Arial","sans-serif";mso-ascii-font-family: "Times New Roman";mso-fareast-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";mso-fareast-language:IN" lang="AR-SA"> المحاسب القانوني الذي كان قد صاغ في القرن 19. </span></p> <p class="MsoNormal" dir="RTL" style="text-align:right;direction:rtl;unicode-bidi: embed"><span style="font-size:12.0pt;line-height:115%;mso-fareast-font-family: "Times New Roman";mso-bidi-font-family:Calibri;mso-fareast-language:IN" lang="AR-SA"> </span></p> <p class="MsoNormal" style="text-align:justify"><span lang="EN-US">Wamin al ma’ruf al-an muhasabah kafan ala assasihi almuntaqo riyadihi baynahu “dukhul mazdujjah” (Al- Qoyd majdujjah maki dakotur). Wala datfi ikaliya munzaam andamaluka (Faciolli 1445- 1571) Al- ma’ruf aydon biasam rohib (kahiya) lawukadalan nasyarot buroju fi kutubihi (kutub) fi bunduqoyyah. Awal al-ma’ruf bil lugho al-injiliyah kutub shodar fii landan biwastota juuna illahafaroh au gu faafa fii 1543.</span></p> <p class="MsoNormal" style="text-align:justify"><span lang="EN-US">Kaman taman nasyar kutub qoshiir minnal ta’limat 1588 min kibla<u> juun miliyyis </u>min <u>sau tsii ra ka</u>, alladzi tadhmun kama yakuulu, “ana walakin renuer wa muhaliyyi copie qodimah qodimah mathbu’ah hadza fii landan fii 14 aghustus 1543 : tam jam’aha, wannashorot,al-muqoddimah, wallatii waddu’ataha oldcastle hayyu wahad, schoolmaster, alladzi,kamaa qod dzahur man qobla ithuru hatihi, tsumma yadrosu ‘alamal hasab,wahadza Booke fii saanta Ollaves arro’iyah fii shofa marku”. Jun miliyyis Mansur illa haqoqat an ma ba’da hasabat yashroh (alladzi hua nidzam bashit man al-mudkholat al-muzdawujah/al-qoyyid al-muadawaj) huwa “ba’da forme albundaqoyya”.</span></p> <p class="MsoNormal" style="text-align:justify"><span lang="EN-US">filquran al 18 fii waktu mubakir,wal khudamat,walmuhasibiina,wamaqoro haa fii <u>landan </u>waqod istakhdama li ajroa tahqiq fii madroila syarkata bahar al janub, alladzi kana tadawwul syarikat musaa himah.<span style="mso-spacerun:yes"> </span>Hilal hadza tahqiq, wahua muhaasab tadrosu assarikat malla yaqillu ‘anisnaina minal kutub wasshof attaqrir fii Sawbridge wasyarrikah, man qobla saniil tashruludzu a kitabah rosuuil almujsatir wamuhasib fii fausatir layyin, landzun. alwilayyat almutahidah taddin mafhum muhasab masajil lad almamlakah almuddahadah almuhassib alqnun alladzi kana qodshigo fil qurun 19</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;text-indent:1.0cm;line-height:150%" align="center"><span style="font-size: 12.0pt;line-height:150%;font-family:"Times New Roman","serif";mso-ansi-language: IN"> </span></p><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: 150%"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-ansi-language:IN"> </span></p> Sumber<span style="font-size: 12.0pt;line-height:150%;font-family:"Times New Roman","serif";mso-ansi-language: IN">: </span> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal;mso-layout-grid-align:none;text-autospace:none"><span style="font-size: 12.0pt;font-family:"Times New Roman","serif";mso-ansi-language:IN">Choi, Frederick D.S., and Gerhard D. Mueller, 2005., Akuntansi Internasional – Buku 1, Edisi 5., Salemba Empat, Jakarta. </span></p>venny sagitahttp://www.blogger.com/profile/17962041266068701240noreply@blogger.com0tag:blogger.com,1999:blog-6309274482984378176.post-39725080710642833232012-03-25T07:05:00.000-07:002012-03-25T07:16:51.768-07:00AKUNTANSI INTERNASIONAL : HARMONISASI VERSUS STANDARDISASI<!--[if !mso]> <style> v\:* {behavior:url(#default#VML);} o\:* {behavior:url(#default#VML);} w\:* {behavior:url(#default#VML);} .shape {behavior:url(#default#VML);} </style> <![endif]--><!--[if gte mso 9]><xml> <w:worddocument> <w:view>Print</w:View> <w:zoom>0</w:Zoom> <w:trackmoves/> <w:trackformatting/> <w:punctuationkerning/> <w:validateagainstschemas/> <w:saveifxmlinvalid>false</w:SaveIfXMLInvalid> <w:ignoremixedcontent>false</w:IgnoreMixedContent> <w:alwaysshowplaceholdertext>false</w:AlwaysShowPlaceholderText> <w:donotpromoteqf/> <w:lidthemeother>IN</w:LidThemeOther> <w:lidthemeasian>X-NONE</w:LidThemeAsian> 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<![endif]--><!--[if gte mso 9]><xml> <o:shapedefaults ext="edit" spidmax="1027"> </xml><![endif]--><!--[if gte mso 9]><xml> <o:shapelayout ext="edit"> <o:idmap ext="edit" data="1"> </o:shapelayout></xml><![endif]--> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%" align="center"><span style="mso-ignore:vglayout;position:relative;z-index:251658752"><span style="left:0px;position:absolute;left:-5px;top:-126px;width:538px;height:98px"> </span></span></p><table cellpadding="0" cellspacing="0"> <tbody><tr> <td style="vertical-align:top" width="538" height="98"><span style="position:absolute;mso-ignore:vglayout;left:0pt;z-index:251658752"> <table width="100%" cellpadding="0" cellspacing="0"> <tbody><tr> <td> <div style="padding:3.6pt 7.2pt 3.6pt 7.2pt" class="shape"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom: .0001pt;text-align:center;line-height:normal;mso-layout-grid-align:none; text-autospace:none" align="center"><b><span style="font-size:14.5pt;font-family:"Times New Roman","serif"; mso-fareast-language:IN">AKUNTANSI INTERNASIONAL : HARMONISASI</span></b></p> <p class="MsoNormal" style="text-align:center" align="center"><b><span style="font-size:14.5pt;line-height:115%;font-family:"Times New Roman","serif"; mso-fareast-language:IN">VERSUS STANDARDISASI</span></b></p> </div> </td> </tr> </tbody></table> </span> </td> </tr> </tbody></table> <b style="mso-bidi-font-weight:normal"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">BAB I</span></b><p></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%" align="center"><b style="mso-bidi-font-weight:normal"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">PENDAHULUAN</span></b></p> <p class="MsoListParagraph" style="margin-bottom:0cm;margin-bottom:.0001pt; text-indent:-18.0pt;line-height:150%;mso-list:l2 level1 lfo2"><b style="mso-bidi-font-weight:normal"><span style="font-size:12.0pt;line-height: 150%;font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><span style="mso-list:Ignore">1.<span style="font:7.0pt "Times New Roman""> </span></span></span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Latar Belakang</span></b></p> <p class="MsoListParagraph" style="margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify;text-indent:20.7pt;line-height:150%;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%; font-family:"Times New Roman","serif"">Sebuah <i>survey </i>yang dilakukan oleh Deloitte Touche Tohmatsu International pada tahun 1992 terhadap 400 perusahaan skala menengah di dua puluh negara maju menunjukkan, bahwa alasan mereka untuk melakukan bisnis di pasar internasional adalah karena adanya kesempatan bertumbuh (84%), untuk mengurangi ketergantungan pada perekonomian domestik (39%), memenuhi permintaan pasar (34%) dan biaya operasi yang lebih murah (24%) (Iqbal, Melcher, Elmallah, 1997 : 5). <i>Survey </i>tersebut menunjukkan salah satu kenyataan bahwa ada kecenderungan banyak perusahaan untuk menjalankan bisnis secara global dan tidak hanya terpaku pada bisnis di negara asal. Menjual di pasar dalam negeri dianggap tidak lagi memberikan keuntungan yang diharapkan, sementara pasar luar negeri begitu terbuka untuk ekspansi.</span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:36.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:20.7pt; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Kecenderungan meningkatnya globalisasi di bidang ekonomi semakin tampak dengan adanya kesepakatan-kesepakatan antar negara dalam satu <i>region </i>tertentu, seperti <i>European Union </i>(EU), <i>North American Free Trade Agreement </i>(NAFTA), <i>Asia-Pacific Economic Cooperation </i>(APEC). Indonesia sendiri merupakan salah satu dari delapan belas negara anggota APEC. </span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:36.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:20.7pt; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Globalisasi bidang ekonomi juga tampak dengan munculnya fenomena krisis nilai tukar di sebagian negara Asia, termasuk Indonesia yang dimulai pada tahun 1997. Industri yang bergantung kuat pada bahan baku impor sangat terpengaruh dengan kondisi ini. Nilai impor bahan baku dalam mata uang domestik -- dalam hal ini rupiah -- meningkat tajam. Industri yang bergantung kuat pada bahan baku dan sumber daya domestik mengalami hal yang sebaliknya. Penjualan barang ke luarnegeri menjadi sangat menguntungkan jika dinilai dalam mata uang domestik. Penetapan harga jual baru di pasar domestik dan luar negeri menjadi tidak sesederhana sebelum terjadi krisis. </span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:36.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:20.7pt; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Perkembangan selanjutnya di Indonesia juga menunjukkan fenomena yang menarik. Menguatnya rupiah terhadap mata uang asing, meskipun tidak kembali pada kurs nilai tukar sebelum krisis terjadi, membuat para eksportir mulai mengeluh karena pendapatannya turun jika dinilai dalam mata uang domestik. Sebaliknya terjadi bagi para importir. Menguatnya mata uang domestik -- katakanlah rupiah -- dan melemahnya mata uang asing -- katakanlah dollar Amerika Serikat -- membuat kewajiban para importir membayar dalam mata uang asing kepada produsen di negara asing menjadi lebih murah dinilai dari mata uang domestik. </span></p> <p class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 36pt; text-align: justify; text-indent: 20.7pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Akuntansi sebagai penyedia informasi bagi pengambilan keputusan yang bersifat ekonomi juga dipengaruhi oleh lingkungan bisnis yang terus menerus berubah karena adanya globalisasi, baik lingkungan bisnis yang bertumbuh bagus, dalam keadaan stagnasi maupun depresi. Adanya transaksi antar negara dan prinsip-prinsip akuntansi yang berbeda antar negara mengakibatkan munculnya kebutuhan akan harmonisasi standar akuntansi di seluruh dunia</span></p><p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:36.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:20.7pt; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif""><br /></span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:36.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:20.7pt; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif""> </span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:36.0pt;margin-bottom:.0001pt;text-align:center; text-indent:20.7pt;line-height:150%;mso-layout-grid-align:none;text-autospace: none" align="center"><b style="mso-bidi-font-weight:normal"><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif"">BAB II </span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:36.0pt;margin-bottom:.0001pt;text-align:center; text-indent:20.7pt;line-height:150%;mso-layout-grid-align:none;text-autospace: none" align="center"><b style="mso-bidi-font-weight:normal"><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif"">PEMBAHASAN</span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:36.0pt;margin-bottom:.0001pt;text-align:center; text-indent:20.7pt;line-height:150%;mso-layout-grid-align:none;text-autospace: none" align="center"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif""> </span></p> <p class="MsoListParagraph" style="margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:21.3pt;margin-bottom:.0001pt;text-indent:-18.0pt;line-height: 150%;mso-list:l0 level1 lfo4;mso-layout-grid-align:none;text-autospace:none"><b style="mso-bidi-font-weight:normal"><span style="font-size:12.0pt;line-height: 150%;font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><span style="mso-list:Ignore">1.<span style="font:7.0pt "Times New Roman""> </span></span></span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Pengertian Akuntansi Internasional</span></b></p> <p class="MsoListParagraph" style="margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:21.25pt;margin-bottom:.0001pt;text-align:justify;text-indent: 28.4pt;line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Iqbal, Melcher dan Elmallah (1997:18) mendefinisikan akuntansi internasional sebagai akuntansi untuk transaksi antar negara, pembandingan prinsip-prinsip akuntansi di negara-negara yang berlainan dan harmonisasi standar akuntansi di seluruh dunia. </span></p> <p class="MsoListParagraph" style="margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:21.25pt;margin-bottom:.0001pt;text-align:justify;text-indent: 28.4pt;line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Suatu perusahaan mulai terlibat dengan akuntansi internasionaladalah pada saat mendapatkan kesempatan melakukan transaksi ekspor atau impor. Ekspor diartikan sebagai penjualan ke luar negeri dan dimulai saat perusahaan penjual domestik mendapatkan order pembelian dari perusahaan pembeli asing. Kesulitankesulitan mulai timbul pada saat perusahaan domestik ingin melakukan investigasi terhadap kelayakan perusahaan pembeli asing. Jika pembeli diminta untuk kemungkinan bahwa informasi finansial tersebut tidak mudah diinterpretasikan, mengingat adanya asumsi-asumsi akuntansi dan prosedur akuntansi yang tidak lazim di perusahaan penjual. Sebagian besar perusahaan yang baru terjun di bisnis internasional bisa meminta bantuan kepada bank atau kantor akuntan dengan keahlian internasional untuk menganalisis dan mengintepretasikan informasi finansial tersebut. </span></p> <p class="MsoListParagraph" style="margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:21.25pt;margin-bottom:.0001pt;text-align:justify;text-indent: 28.4pt;line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Hal lain yang harus diantisipasi adalah jika pembeli membayar dalam mata uang asing. Misalnya, sebuah perusahaan di Indonesia melakukan ekspor hasil produksinya kepada perusahaan di Amerika Serikat, dan pembeli membayar dalam dollar Amerika Serikat. Perusahaan domestik harus mengantisipasi adanya rugi atau untung potensial yang mungkin timbul karena perubahan nilai tukar antara saat order pembelian dicatat dengan saat pembayaran diterima. </span></p> <p class="MsoListParagraph" style="margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:21.25pt;margin-bottom:.0001pt;text-align:justify;text-indent: 28.4pt;line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Pelaksanaan ekspor melibatkan banyak pihak seperti perusahaan pengiriman, asuransi, bea cukai serta dokumen-dokumen penunjang lainnya yang disyaratkan luas di seluruh dunia. Dalam hal ini tentunya juga perlu adanya antisipasi atas segala biaya yang pada umumnya melibatkan pemakaian mata uang yang berbeda.</span></p> <p class="MsoListParagraph" style="margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:21.25pt;margin-bottom:.0001pt;text-align:justify;text-indent: 28.4pt;line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Untuk impor, kondisi-kondisi di atas sebaliknya akan ditemui oleh perusahaan penjual asing. Kondisi yang harus dipertimbangkan oleh perusahaan pembeli domestik adalah nilai tukar mata uang domestik terhadap mata uang asing yang disepakati sebagai denominasi pembayaran. Termasuk di dalamnya adalah pembayaran kepada <i>forwarder </i>dan perusahaan pengiriman jika impor dilakukan dengan syarat <i>free on board</i>. </span></p> <p class="MsoListParagraph" style="margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:21.25pt;margin-bottom:.0001pt;text-align:justify;text-indent: 28.4pt;line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Keterlibatan perusahaan dalam akuntansi internasional juga tidak dapat dihindarkan saat perusahaan membuka operasi di luar negeri, baik yang hanya berupa pemberian lisensi produksi terhadap perusahaan milik pihak lain di luar negeri maupun pendirian anak perusahaan di luar negeri. Dalam hal pemberian lisensi, perusahaan perlu mengembangkan sistem akuntansi yang memungkinkan pemberi lisensi untuk melakukan pengawasan atas pelaksanaan perjanjian kerja, pembayaran <i>royalty </i>dan bimbingan teknis serta pencatatan pendapatan dari luar negeri dalam kaitannya dengan pajak yang harus dibayar perusahaan. </span></p> <p class="MsoListParagraph" style="margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:21.25pt;margin-bottom:.0001pt;text-align:justify;text-indent: 28.4pt;line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Akuntansi untuk operasi anak perusahaan di luar negeri harus sesuai dengan aturan-aturan yang ditetapkan oleh pemerintah dan institusi yang berwenang di negara yang bersangkutan, yang berbeda dengan aturan-aturan di negara induk perusahaan. Selain itu harus dibuat juga sistem informasi manajemen untuk memonitor, mengawasi dan mengevaluasi operasi anak perusahaan serta membuat sistem untuk melakukan konsolidasi hasil operasi perusahaan induk dan anak. </span></p> <p class="MsoListParagraph" style="margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:21.25pt;margin-bottom:.0001pt;text-align:justify;text-indent: 28.4pt;line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Akuntansi internasional menjadi semakin penting dengan banyaknya perusahaan multinasional (<i>multinational corporation</i>) atau <i>MNC </i>yang beroperasi diberbagai negara di bidang produksi, pengembangan produk, pemasaran dan distribusi. Di samping itu pasar modal juga tumbuh pesat yang ditunjang dengan kemajuan teknologi komunikasi dan informasi sehingga memungkinkan transaksi di pasar modal internasional berlangsung secara <i>real time basis</i>.</span></p> <p class="MsoListParagraph" style="margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:21.25pt;margin-bottom:.0001pt;text-align:justify;text-indent: 28.4pt;line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; color:black"> </span></p> <p class="MsoListParagraph" style="margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent: -1.0cm;line-height:150%;mso-list:l0 level1 lfo4;mso-layout-grid-align:none; text-autospace:none"><b style="mso-bidi-font-weight:normal"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman";color:black"><span style="mso-list: Ignore">2.<span style="font:7.0pt "Times New Roman""> </span></span></span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; color:black">Faktor-faktor yang mempengaruhi Sistem Akuntansi</span></b></p> <p class="MsoListParagraph" style="margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent: 1.0cm;line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Seperti halnya dunia bisnis pada umumnya, praktik-praktik akuntansi beserta pengungkapan informasi finansial di perusahaan di berbagai negara dipengaruhi empat belas faktor yang mempengaruhi sistem akuntansi perusahaan. Faktor-faktor tersebut adalah sifat kepemilikan perusahaan, aktivitas usaha, sumber pendanaan dan pasar modal, sistem perpajakan, eksistensi dan pentingnya profesi akuntan, pendidikan dan riset akuntansi, sistem politik, iklim sosial, tingkat pertumbuhan ekonomi dan pembangunan, tingkat inflasi, sistem perundang-undangan, dan aturan-aturan akuntansi. Lebih rinci, Radebaugh dan Gray menjelaskan hubungan antara faktor-faktor tersebut di atas dengan sistem akuntansi perusahaan sebagai berikut.<b style="mso-bidi-font-weight:normal"><span style="color:black"></span></b></span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">a. Sifat kepemilikan perusahaan</span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:35.45pt; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Kebutuhan akan pengungkapan informasi dan pertanggungjawaban kepada publik lebih besar ditemui pada perusahaan-perusahaan yang dimiliki publik dibandingkan dengan pada perusahaan keluarga.</span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif""> </span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">b. Aktivitas usaha</span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Sistem akuntansi dipengaruhi oleh jenis aktivitas usaha, misalnya agribisnis yang berbeda dengan manufaktur, atau perusahaan kecil yang berbeda dengan perusahaan multinasional.</span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif""> </span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">c. Sumber pendanaan</span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Kebutuhan akan pengungkapan informasi dan pertanggungjawaban kepada publik lebih besar ditemui pada perusahaan-perusahaan yang mendapatkan sumber pendanaan dari para pemegang saham eksternal dibandingkan dengan pada perusahaan dengan sumber pendanaan dari perbankan atau dari dana keluarga.</span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif""> </span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif""> </span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">d. Sistem perpajakan</span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Negara-negara seperti Perancis dan Jerman menggunakan laporan keuangan perusahaan sebagai dasar penentuan utang pajak penghasilan, sedangkan negara-negara seperti Amerika Serikat dan Inggris menggunakan laporan keuangan yang telah disesuaikan dengan aturan perpajakan sebagai dasar penentuan utang pajak dan disampaikan terpisah dengan laporan keuangan untuk pemegang saham.</span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif""> </span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">e. Eksistensi dan pentingnya profesi akuntan</span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Profesi akuntan yang lebih maju di negara-negara maju juga membuat sistem akuntansi yang dipakai lebih maju dibandingkan dengan di negara-negara yang masih menerapkan sistem akuntansi yang sentralistik dan seragam.</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif""> </span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">f. Pendidikan dan riset akuntansi</span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Pendidikan dan riset akuntansi yang baik kurang dijalankan di negara-negara yang sedang berkembang. Pengembangan profesi juga dipengaruhi oleh pendidikan dan riset akuntansi yang bermutu.</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif""> </span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">g. Sistem politik</span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Sistem politik yang dijalankan oleh suatu negara sangat berpengaruh pada sistem akuntansi yang dibuat untuk menggambarkan filosofi dan tujuan politik di negara tersebut, seperti halnya pilihan atas perencanaan terpusat (<i>central</i> <i>planning</i>) atau swastanisasi (<i>private enterprises</i>). <b>Iklim sosial</b> Iklim sosial diartikan sebagai sikap atas penghargaan terhadap hak-hak pekerja dan kepedulian terhadap lingkungan hidup. Informasi yang berkaitan dengan hal-hal tersebut pada umumnya dipengaruhi atas sistem sosial tersebut.</span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif""> </span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif""> </span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif""> </span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">i. Tingkat pertumbuhan ekonomi dan pembangunan</span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:35.45pt; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Perubahan struktur perekonomian dari agraris ke manufaktur akan menampilkan sisi lain dari sistem akuntansi, antara lain dengan mulai diperhitungkannya depresiasi mesin. Industri jasa juga memunculkan pertimbangan atas pencatatan aktiva tak berwujud seperti merek, <i>goodwill </i>dan sumber daya manusia.</span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif""> </span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">j. Tingkat inflasi</span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Timbulnya <i>hyperinflation </i>di beberapa negara di kawasan Amerika Selatan membuat adanya pemikiran untuk menggunakan pendekatan lain sebagai alternatif dari pendekatan <i>historical cost</i>.</span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif""> </span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">k. Sistem perundang-undangan</span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Di negara-negara seperti Perancis dan Jerman yang menggunakan <i>civil codes</i>, aturan-aturan akuntansi yang dipakai cenderung rinci dan komprehensif, berbeda dengan Amerika Serikat dan Inggris yang menggunakan <i>common law</i>.</span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif""> </span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">l. Aturan-aturan akuntansi</span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Standar dan aturan akuntansi yang ditetapkan di negara tertentu tentunya tidak sepenuhnya sama dengan negara lain. Peran profesi akuntan dalam menentukan standar dan aturan akuntansi lebih banyak ditemukan di negara-negara yang telah memasukkan aturan-aturan profesional dalam aturan-aturan perusahaan, seperti di Inggris dan Amerika Serikat. Sementara itu Christopher Nobes dan Robert Parker (1995:11)menjelaskan adanya tujuh faktor yang menyebabkan perbedaan penting yang berskala internasional dalam perkembangan sistem dan praktik akuntansi. Faktor-faktor tersebut antara lain adalah (1) sistem hukum, (2) pemilik dana, (3) pengaruh sistem perpajakan, dan (4) kemantapan profesi akuntan. (5) inflasi, (6) teori akuntansi dan (7) <i>accidents of history </i>.</span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif""> </span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">a. Sistem hukum</span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Peraturan perusahaan, termasuk dalam hal ini adalah sistem dan prosedur akuntansi, banyak dipengaruhi oleh sistem hukum yang berlaku di suatu negara. Beberapa negara seperti Perancis, Italia, Jerman, Spanyol, Belanda menganut sistem hukum yang digolongkan dalam <i>codified Roman law</i>. Dalam <i>codified law</i>, aturan-aturan dikaitkan dengan ide dasar moral dan keadilan, yang cenderung menjadi suatu doktrin. Sementara itu negara-negara seperti Inggris, Amerika Serikat,dan negara-negara persemakmuran Inggris menganut sistem <i>common</i> <i>law</i>. Dalam <i>common law</i>, dicoba adanya suatu jawaban untuk kasus-kasus yang spesifik dan tidak membuat suatu formulasi umum.</span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif""> </span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">b. Sumber pendanaan</span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Berdasarkan sumber pendanaan, perusahaan dapat dikelompokkan menjadi dua. Kelompok yang pertama adalah perusahaan yang mendapatkan sebagian besar dananya dari para pemegang saham di pasar modal (<i>shareholder</i>). Kelompok kedua adalah perusahaan yang mendapatkan sebagian besar dananya dari bank, negara atau dana keluarga. Umumnya di negara-negara dengan sebagian besar perusahaan yang dimiliki oleh <i>shareholders </i>namun para <i>shareholders </i>ini tidak mempunyai akses atas informasi internal, lebih banyak tuntutan atas adanya pengungkapan (<i>disclosure</i>), pemeriksaan (<i>audit</i>) dan informasi yang tidak bias (<i>fair information</i>).</span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif""> </span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">c. Sistem perpajakan</span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Sejauh mana sistem perpajakan dapat mempengaruhi sistem akuntansi adalah dengan melihat sejauh mana peraturan perpajakan menentukan pengukuran akuntansi (<i>accounting measurement</i>). Di Jerman, pembukuan menurut pajak harus sama dengan pembukuan komersial. Sedangkan di banyak negara lain seperti Inggris, Amerika Serikat dan juga termasuk Indonesia, terdapat aturanaturan yang berbeda antara perpajakan dan komersial perusahaan. Contoh yang paling jelas mengenai hal ini adalah depresiasi.</span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif""> </span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">d. Profesi akuntan</span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Badan-badan yang dibentuk sebagai wadah profesi ternyata berbeda-beda di setiap negara, dan hasil yang berupa aturan-aturan atau standar dipengaruhi oleh bentuk, wewenang dan anggota dari badan-badan tersebut. Di beberapa negara ditemui adanya pemisahan profesi akuntan, sebagai ahli perpajakan atau hanya sebagai akuntan perusahaan. Anggota suatu badan yang mengatur standar akuntansi bisa terdiri hanya dari kalangan akuntan publik atau mengikutsertakan pihak-pihak dari kalangan dunia usaha, industri, pemerintah dan kalangan pendidik. Tingkat pendidikan dan pengalaman dalam dunia praktis sebagai syarat seseorang untuk bisa menjadi anggota badan tersebut juga akan menentukan kualitas standar dan aturan akuntansi sebagai keluaran yang dihasilkan.</span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif""> </span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">e. Inflasi</span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Di negara-negara dengan tingkat inlasi mencapai ratusan persen setiap tahun, seperti di Amerika Selatan, penggunaan metode <i>general price level adjustment</i> menjadi relevan mengingat adanya kebutuhan untuk menganalisis laporan keuangan secara lebih tepat dibandingkan tetap menggunakan <i>historical cost</i>.</span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif""> </span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">f. Teori Akuntansi</span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Teori akuntansi sangat mempengaruhi pelaksanaan praktik-praktik akuntansi seperti halnya yang terjadi di Belanda. Di negara ini para ahli teori akuntansi mengatakan bahwa pengguna laporan keuangan akan mendapatkan penilaian atas kinerja yang wajar dari sebuah perusahaan jika akuntan diperbolehkan untuk menggunakan <i>judgment </i>untuk memilih dan menampilkan angka-angka tertentu. Dalam hal ini disarankan penggunaan <i>replacement cost information</i>. Salah satu contoh pengaruh teori akuntansi terhadap praktik akuntansi adalah dengan disusunnya <i>conceptual framework</i>.</span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif""> </span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">g. <i>Accidents of History</i></span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Sistem dan praktik akuntansi tidak bisa lepas dari kondisi politik dan ekonomi di negara yang bersangkutan. Kejadian-kejadian tertentu biasanya memberikan pengaruh yang langsung terasa dalam penerapan metode tertentu. Krisis ekonomi di Amerika Serikat di akhir tahun 1920-an memunculkan standar akuntansi yang mengharuskan adanya pengungkapan (<i>disclosure</i>) data keuangan. Untuk Indonesia, krisis nilai tukar di pertengahan tahun 1997 menyebabkan munculnya pernyataan atau interpretasi yang berkaitan dengan penggunaan mata uang asing dalam pelaporan keuangan serta perlakuan atas selisih kurs. Kolonialisasi juga menyebabkan negara yang diduduki dengan sendirinya mengikuti sistem dan praktik akuntansi negara yang mendudukinya.</span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif""> </span></p> <p class="MsoListParagraph" style="margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent: -1.0cm;line-height:150%;mso-list:l0 level1 lfo4;tab-stops:1.0cm;mso-layout-grid-align: none;text-autospace:none"><b style="mso-bidi-font-weight: normal"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman";color:black"><span style="mso-list: Ignore">3.<span style="font:7.0pt "Times New Roman""> </span></span></span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; color:black">Contoh Perbandingan Akuntansi Di Indonesia dan Amerika Serikat</span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:1.0cm;line-height:150%;mso-layout-grid-align:none; text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif"">Uraian di atas menunjukkan bahwa penyusunan standar akuntansi termasukpraktik-praktik akuntansi di suatu negara berbeda dengan praktik dinegara lain.Untuk memberikan gambaran adanya standar akuntansi yang berbeda antarnegara, berikut adalah daftar standar akuntansi yang sudah diterbitkan diIndonesia dan di Amerika Serikat (Tabel 1 dan Tabel 2) . Pembandingan ini hanyaberupa daftar sesuai dengan nomor standar yang diterbitkan di masing masing negara dan tidak membahas atau memberikan komentar atas isi masing _ masing standar.</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:normal;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:10.0pt;font-family:"Times New Roman","serif""> </span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:144.0pt;margin-bottom:.0001pt;text-indent:36.0pt;line-height:normal; mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt; font-family:"Times New Roman","serif"">Tabel 1.</span></b></p> <p class="MsoListParagraph" style="margin:0cm;margin-bottom:.0001pt; mso-add-space:auto;text-align:center;line-height:150%;mso-layout-grid-align: none;text-autospace:none" align="center"><b><span style="font-size:12.0pt;line-height:150%; font-family:"Times New Roman","serif"">Daftar Standar Akuntansi di Indonesia (SAK)</span></b></p> <p class="MsoNormal" style="margin-top:.2pt;margin-right:0cm;margin-bottom:0cm; margin-left:0cm;margin-bottom:.0001pt;line-height:4.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size: 4.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IN"> </span></p> <table class="MsoNormalTable" style="margin-left:5.45pt;border-collapse:collapse;mso-table-layout-alt:fixed; mso-padding-alt:0cm 0cm 0cm 0cm" width="529" border="0" cellpadding="0" cellspacing="0"> <tbody><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes;height:12.75pt;mso-height-rule: exactly"> <td style="width:28.5pt;border:solid black 1.0pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:6.7pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><b><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.1pt;mso-font-width:121%;mso-fareast-language:IN">No</span></b><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border:solid black 1.0pt; border-left:none;mso-border-left-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:118.45pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><b><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.1pt;mso-font-width:124%;mso-fareast-language:IN">Judu</span></b><b><span style="font-size:9.5pt;font-family:"Times New Roman","serif";mso-font-width: 124%;mso-fareast-language:IN">l<span style="letter-spacing:.8pt"> </span><span style="letter-spacing:.1pt">Standa</span>r<span style="letter-spacing:.05pt"> </span><span style="letter-spacing:.1pt">Akuntansi</span></span></b><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:1;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.5pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;mso-font-width:102%;mso-fareast-language:IN">1</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:.1pt;mso-fareast-language:IN">Penyajia</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">n<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.1pt">Lapora</span>n<span style="letter-spacing:1.2pt"> </span><span style="letter-spacing:.1pt;mso-font-width:102%">Keuangan</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:2;height:12.0pt;mso-height-rule:exactly"> <td style="width:28.5pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.0pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;mso-font-width:102%; mso-fareast-language:IN">2</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:.05pt; mso-fareast-language:IN">Lapora</span><span style="font-size:9.5pt; font-family:"Century","serif";mso-bidi-font-family:Century;position:relative; top:.5pt;mso-text-raise:-.5pt;mso-fareast-language:IN">n<span style="letter-spacing:1.15pt"> </span><span style="letter-spacing:.05pt">Aru</span>s<span style="letter-spacing:.8pt"> </span><span style="letter-spacing:.05pt; mso-font-width:102%">Kas</span></span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:3;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.5pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;mso-font-width:102%;mso-fareast-language:IN">3</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:.05pt;mso-fareast-language:IN">Lapora</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">n<span style="letter-spacing:1.2pt"> </span><span style="letter-spacing:.05pt">Keuanga</span>n<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.05pt;mso-font-width:102%">Interim</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:4;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.5pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;mso-font-width:102%;mso-fareast-language:IN">4</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:.1pt;mso-fareast-language:IN">Lapora</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">n<span style="letter-spacing:1.2pt"> </span><span style="letter-spacing:.1pt">Keuanga</span>n<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.1pt;mso-font-width:102%">Konsolidasi</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:5;height:12.0pt;mso-height-rule:exactly"> <td style="width:28.5pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.0pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;mso-font-width:102%; mso-fareast-language:IN">5</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:.05pt; mso-fareast-language:IN">Pelapora</span><span style="font-size:9.5pt; font-family:"Century","serif";mso-bidi-font-family:Century;position:relative; top:.5pt;mso-text-raise:-.5pt;mso-fareast-language:IN">n<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.05pt">Informas</span>i<span style="letter-spacing:1.3pt"> </span><span style="letter-spacing:.05pt">Keuanga</span>n<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.05pt">Menuru</span>t<span style="letter-spacing:1.25pt"> </span><span style="letter-spacing:.05pt; mso-font-width:102%">Segmen</span></span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:6;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.5pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;mso-font-width:102%;mso-fareast-language:IN">6</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:.1pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">i<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.1pt">da</span>n<span style="letter-spacing:.8pt"> </span><span style="letter-spacing:.1pt">Pelapora</span>n<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.1pt">bag</span>i<span style="letter-spacing: .8pt"> </span><span style="letter-spacing:.1pt">Perusahaa</span>n<span style="letter-spacing:1.5pt"> </span><span style="letter-spacing:.1pt">dala</span>m<span style="letter-spacing:1.0pt"> </span><span style="letter-spacing:.1pt">Taha</span>p<span style="letter-spacing:1.0pt"> </span><span style="letter-spacing:.1pt; mso-font-width:102%">Pengembangan</span></span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:7;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.5pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;mso-font-width:102%;mso-fareast-language:IN">7</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:.15pt;mso-fareast-language:IN">Pengungkapa</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">n<span style="letter-spacing:1.8pt"> </span><span style="letter-spacing:.15pt">Pihak-piha</span>k<span style="letter-spacing: 1.6pt"> </span><span style="letter-spacing:.15pt">yan</span>g<span style="letter-spacing:.95pt"> </span><span style="letter-spacing:.15pt">Mempunya</span>i<span style="letter-spacing:1.55pt"> </span><span style="letter-spacing:.15pt">Hubunga</span>n<span style="letter-spacing:1.45pt"> </span><span style="letter-spacing:.15pt; mso-font-width:102%">Istimewa</span></span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:8;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.5pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;mso-font-width:102%;mso-fareast-language:IN">8</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:.1pt;mso-fareast-language:IN">Kontinjens</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">i<span style="letter-spacing:1.45pt"> </span><span style="letter-spacing:.1pt">da</span>n<span style="letter-spacing:.8pt"> </span><span style="letter-spacing:.1pt">Peristiw</span>a<span style="letter-spacing:1.3pt"> </span><span style="letter-spacing:.1pt">Setela</span>h<span style="letter-spacing:1.1pt"> </span><span style="letter-spacing:.1pt">Tangga</span>l<span style="letter-spacing:1.15pt"> </span><span style="letter-spacing:.1pt; mso-font-width:102%">Neraca</span></span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:9;height:24.0pt;mso-height-rule:exactly"> <td style="width:28.5pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;mso-font-width:102%;mso-fareast-language:IN">9</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:.1pt;mso-fareast-language:IN">Penyajia</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">n <span style="letter-spacing:1.3pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Aktiv</span>a <span style="letter-spacing:1.0pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Lanca</span>r <span style="letter-spacing:1.0pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">da</span>n <span style="letter-spacing:.75pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Kewajiba</span>n <span style="letter-spacing: 1.35pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing: .1pt">Jangk</span>a <span style="letter-spacing:1.05pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Pende</span>k <span style="letter-spacing:1.05pt"><span style="mso-spacerun:yes"> </span></span>– <span style="letter-spacing:.5pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Tela</span>h <span style="letter-spacing:.9pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt; mso-font-width:102%">diganti</span></span></p> <p class="MsoNormal" style="margin-top:.55pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:.15pt; mso-fareast-language:IN">PSA</span><span style="font-size:9.5pt;font-family: "Century","serif";mso-bidi-font-family:Century;position:relative;top:.5pt; mso-text-raise:-.5pt;mso-fareast-language:IN">K<span style="letter-spacing: 1.05pt"> </span><span style="letter-spacing:.15pt;mso-font-width:102%">No.1</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:10;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.5pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:-.15pt;mso-font-width:102%; mso-fareast-language:IN">10</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;mso-fareast-language:IN">Transaksi<span style="letter-spacing:1.65pt"> </span>dalam<span style="letter-spacing:1.3pt"> </span>Mata<span style="letter-spacing:1.2pt"> </span>Uang<span style="letter-spacing:1.25pt"> </span><span style="mso-font-width:102%">Asing</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:11;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.5pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:-.15pt;mso-font-width:102%; mso-fareast-language:IN">11</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:.05pt;mso-fareast-language:IN">Penjabara</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">n<span style="letter-spacing:1.65pt"> </span><span style="letter-spacing:.05pt">Lapora</span>n<span style="letter-spacing:1.4pt"> </span><span style="letter-spacing:.05pt">Keuanga</span>n<span style="letter-spacing:1.55pt"> </span><span style="letter-spacing:.05pt">dala</span>m<span style="letter-spacing:1.2pt"> </span><span style="letter-spacing:.05pt">Mat</span>a<span style="letter-spacing:1.1pt"> </span><span style="letter-spacing:.05pt">Uan</span>g<span style="letter-spacing:1.15pt"> </span><span style="letter-spacing:.05pt; mso-font-width:102%">Asing</span></span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:12;height:24.0pt;mso-height-rule:exactly"> <td style="width:28.5pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:-.15pt;mso-font-width:102%; mso-fareast-language:IN">12</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:.1pt;mso-fareast-language:IN">Pelapora</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">n<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.35pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Keuanga</span>n<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.35pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Mengena</span>i<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.3pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Bagia</span>n<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.1pt"><span style="mso-spacerun:yes"> </span>Partisipas</span>i<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.4pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">dala</span>m <span style="letter-spacing:2.65pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt;mso-font-width:102%">Pengendalian</span></span></p> <p class="MsoNormal" style="margin-top:.55pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:.05pt; mso-fareast-language:IN">Bersam</span><span style="font-size:9.5pt; font-family:"Century","serif";mso-bidi-font-family:Century;position:relative; top:.5pt;mso-text-raise:-.5pt;mso-fareast-language:IN">a<span style="letter-spacing:1.7pt"> </span><span style="letter-spacing:.05pt">Operas</span>i<span style="letter-spacing:1.6pt"> </span><span style="letter-spacing:.05pt">da</span>n<span style="letter-spacing:1.25pt"> </span><span style="letter-spacing:.05pt; mso-font-width:102%">Aset</span></span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:13;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.5pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:-.15pt;mso-font-width:102%; mso-fareast-language:IN">13</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:.15pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">i<span style="letter-spacing:1.4pt"> </span><span style="letter-spacing:.15pt">untu</span>k<span style="letter-spacing:1.05pt"> </span><span style="letter-spacing:.15pt;mso-font-width:102%">Investasi</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:14;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.5pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:-.15pt;mso-font-width:102%; mso-fareast-language:IN">14</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:.05pt;mso-font-width:102%; mso-fareast-language:IN">Persediaan</span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:15;height:12.0pt;mso-height-rule:exactly"> <td style="width:28.5pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.0pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt; mso-font-width:102%;mso-fareast-language:IN">15</span><span style="font-size: 12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:.1pt; mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt; font-family:"Century","serif";mso-bidi-font-family:Century;position:relative; top:.5pt;mso-text-raise:-.5pt;mso-fareast-language:IN">i<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.1pt">untu</span>k<span style="letter-spacing:1.0pt"> </span><span style="letter-spacing:.1pt">Investas</span>i<span style="letter-spacing:1.25pt"> </span><span style="letter-spacing:.1pt">dala</span>m<span style="letter-spacing:1.0pt"> </span><span style="letter-spacing:.1pt">Perusahaa</span>n<span style="letter-spacing:1.5pt"> </span><span style="letter-spacing:.1pt; mso-font-width:102%">Asosiasi</span></span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:16;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.5pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:-.15pt;mso-font-width:102%; mso-fareast-language:IN">16</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:.1pt;mso-fareast-language:IN">Aktiv</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">a<span style="letter-spacing:1.05pt"> </span><span style="letter-spacing:.1pt">Teta</span>p<span style="letter-spacing:.95pt"> </span><span style="letter-spacing:.1pt">da</span>n<span style="letter-spacing:.8pt"> </span><span style="letter-spacing:.1pt">Aktiv</span>a<span style="letter-spacing:1.05pt"> </span><span style="letter-spacing:.1pt;mso-font-width:102%">Lain-lain</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:17;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.5pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:-.15pt;mso-font-width:102%; mso-fareast-language:IN">17</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:.1pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">i<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.1pt;mso-font-width:102%">Penyusutan</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:18;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.5pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:-.15pt;mso-font-width:102%; mso-fareast-language:IN">18</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:.1pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">i<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.1pt">Dan</span>a<span style="letter-spacing:.9pt"> </span><span style="letter-spacing:.1pt;mso-font-width:102%">Pensiun</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:19;height:12.0pt;mso-height-rule:exactly"> <td style="width:28.5pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.0pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt; mso-font-width:102%;mso-fareast-language:IN">19</span><span style="font-size: 12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:.2pt; mso-fareast-language:IN">Aktiv</span><span style="font-size:9.5pt;font-family: "Century","serif";mso-bidi-font-family:Century;position:relative;top:.5pt; mso-text-raise:-.5pt;mso-fareast-language:IN">a<span style="letter-spacing: 1.15pt"> </span><span style="letter-spacing:.2pt">Ta</span>k<span style="letter-spacing:.9pt"> </span><span style="letter-spacing:.2pt; mso-font-width:102%">Berwujud</span></span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:20;mso-yfti-lastrow:yes;height:12.0pt;mso-height-rule: exactly"> <td style="width:28.5pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.0pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt; mso-font-width:102%;mso-fareast-language:IN">20</span><span style="font-size: 12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:.05pt; mso-fareast-language:IN">Biay</span><span style="font-size:9.5pt;font-family: "Century","serif";mso-bidi-font-family:Century;position:relative;top:.5pt; mso-text-raise:-.5pt;mso-fareast-language:IN">a<span style="letter-spacing: 1.15pt"> </span><span style="letter-spacing:.05pt">Rise</span>t<span style="letter-spacing:1.1pt"> </span><span style="letter-spacing:.05pt">da</span>n<span style="letter-spacing:1.0pt"> </span><span style="letter-spacing:.05pt; mso-font-width:102%">Pengembangan</span></span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> </tr> </tbody></table> <table class="MsoNormalTable" style="border-collapse:collapse;mso-table-layout-alt:fixed; mso-table-lspace:9.0pt;margin-left:6.75pt;mso-table-rspace:9.0pt;margin-right: 6.75pt;mso-table-anchor-vertical:paragraph;mso-table-anchor-horizontal:margin; mso-table-left:5.95pt;mso-table-top:.05pt;mso-padding-alt:0cm 0cm 0cm 0cm" width="529" align="left" border="0" cellpadding="0" cellspacing="0"> <tbody><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes;height:12.75pt;mso-height-rule: exactly"> <td style="width:28.4pt;border:solid black 1.0pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:-.15pt;mso-font-width:102%;mso-fareast-language:IN">21</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border:solid black 1.0pt; border-left:none;mso-border-left-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:.05pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">i<span style="letter-spacing:1.3pt"> </span><span style="letter-spacing:.05pt;mso-font-width:102%">Ekuitas</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:1;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:-.15pt;mso-font-width:102%;mso-fareast-language:IN">22</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:.1pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">i<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.1pt">Penggabunga</span>n<span style="letter-spacing: 1.75pt"> </span><span style="letter-spacing:.1pt;mso-font-width:102%">Usaha</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:2;height:12.0pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.0pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none;mso-element:frame; mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical: paragraph;mso-element-anchor-horizontal:margin;mso-element-left:6.0pt; mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt; font-family:"Century","serif";mso-bidi-font-family:Century;position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt;mso-font-width:102%; mso-fareast-language:IN">23</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none;mso-element:frame; mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical: paragraph;mso-element-anchor-horizontal:margin;mso-element-left:6.0pt; mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt; font-family:"Century","serif";mso-bidi-font-family:Century;position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.15pt;mso-font-width:102%; mso-fareast-language:IN">Pendapatan</span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:3;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:1.05pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none;mso-element:frame; mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical: paragraph;mso-element-anchor-horizontal:margin;mso-element-left:6.0pt; mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt; font-family:"Century","serif";mso-bidi-font-family:Century;position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt;mso-font-width:102%; mso-fareast-language:IN">24</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:1.05pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none;mso-element:frame; mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical: paragraph;mso-element-anchor-horizontal:margin;mso-element-left:6.0pt; mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt; font-family:"Century","serif";mso-bidi-font-family:Century;position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.1pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;mso-fareast-language: IN">i<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing: .1pt">Biay</span>a<span style="letter-spacing:.95pt"> </span><span style="letter-spacing:.1pt">Manfaa</span>t<span style="letter-spacing:1.2pt"> </span><span style="letter-spacing:.1pt;mso-font-width:102%">Pensiun</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:4;height:24.75pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:-.15pt;mso-font-width:102%;mso-fareast-language:IN">25</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:.05pt;mso-fareast-language:IN">Lab</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">a <span style="letter-spacing:.3pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">ata</span>u <span style="letter-spacing:.25pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">Rug</span>i <span style="letter-spacing:.25pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">Bersi</span>h <span style="letter-spacing:.45pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">untu</span>k <span style="letter-spacing:.4pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">Period</span>e <span style="letter-spacing:.5pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">Berjalan</span>, <span style="letter-spacing: .65pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing: .05pt">Kesalaha</span>n <span style="letter-spacing:.8pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">Mendasa</span>r <span style="letter-spacing:.75pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt;mso-font-width:102%">dan</span></span></p> <p class="MsoNormal" style="margin-top:.55pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:.05pt;mso-fareast-language:IN">Perubaha</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">n<span style="letter-spacing:1.75pt"> </span><span style="letter-spacing:.05pt">Kebijaka</span>n<span style="letter-spacing: 1.7pt"> </span><span style="letter-spacing:.05pt;mso-font-width:102%">Akuntansi</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:5;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:-.15pt;mso-font-width:102%;mso-fareast-language:IN">26</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:.15pt;mso-fareast-language:IN">Biay</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">a<span style="letter-spacing:1.0pt"> </span><span style="letter-spacing:.15pt;mso-font-width:102%">Pinjaman</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:6;height:12.0pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.0pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none;mso-element:frame; mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical: paragraph;mso-element-anchor-horizontal:margin;mso-element-left:6.0pt; mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt; font-family:"Century","serif";mso-bidi-font-family:Century;position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt;mso-font-width:102%; mso-fareast-language:IN">27</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none;mso-element:frame; mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical: paragraph;mso-element-anchor-horizontal:margin;mso-element-left:6.0pt; mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt; font-family:"Century","serif";mso-bidi-font-family:Century;position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.1pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;mso-fareast-language: IN">i<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing: .1pt;mso-font-width:102%">Perkoperasian</span></span><span style="font-size: 12.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:7;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:-.15pt;mso-font-width:102%;mso-fareast-language:IN">28</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:.1pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">i<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.1pt">Asurans</span>i<span style="letter-spacing:1.25pt"> </span><span style="letter-spacing:.1pt;mso-font-width:102%">Kerugian</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:8;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:-.15pt;mso-font-width:102%;mso-fareast-language:IN">29</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:.1pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">i<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.1pt">Minya</span>k<span style="letter-spacing:1.1pt"> </span><span style="letter-spacing:.1pt">da</span>n<span style="letter-spacing:.8pt"> </span><span style="letter-spacing:.1pt">Ga</span>s<span style="letter-spacing:.8pt"> </span><span style="letter-spacing:.1pt;mso-font-width:102%">Bumi</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:9;height:12.0pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.0pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none;mso-element:frame; mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical: paragraph;mso-element-anchor-horizontal:margin;mso-element-left:6.0pt; mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt; font-family:"Century","serif";mso-bidi-font-family:Century;position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt;mso-font-width:102%; mso-fareast-language:IN">30</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none;mso-element:frame; mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical: paragraph;mso-element-anchor-horizontal:margin;mso-element-left:6.0pt; mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt; font-family:"Century","serif";mso-bidi-font-family:Century;position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.1pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;mso-fareast-language: IN">i<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing: .1pt">Sew</span>a<span style="letter-spacing:.9pt"> </span><span style="letter-spacing:.1pt">Gun</span>a<span style="letter-spacing:.95pt"> </span><span style="letter-spacing:.1pt;mso-font-width:102%">Usaha</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:10;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:-.15pt;mso-font-width:102%;mso-fareast-language:IN">31</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:.15pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">i<span style="letter-spacing:1.4pt"> </span><span style="letter-spacing:.15pt;mso-font-width:102%">Perbankan</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:11;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:-.15pt;mso-font-width:102%;mso-fareast-language:IN">32</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:.05pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">i<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.05pt;mso-font-width:102%">Kehutanan</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:12;height:12.0pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.0pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none;mso-element:frame; mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical: paragraph;mso-element-anchor-horizontal:margin;mso-element-left:6.0pt; mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt; font-family:"Century","serif";mso-bidi-font-family:Century;position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt;mso-font-width:102%; mso-fareast-language:IN">33</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none;mso-element:frame; mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical: paragraph;mso-element-anchor-horizontal:margin;mso-element-left:6.0pt; mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt; font-family:"Century","serif";mso-bidi-font-family:Century;position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.1pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;mso-fareast-language: IN">i<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing: .1pt">Pertambanga</span>n<span style="letter-spacing:1.75pt"> </span><span style="letter-spacing:.1pt;mso-font-width:102%">Umum</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:13;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:-.15pt;mso-font-width:102%;mso-fareast-language:IN">34</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:.1pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">i<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.1pt">Kontra</span>k<span style="letter-spacing:1.2pt"> </span><span style="letter-spacing:.1pt;mso-font-width:102%">Konstruksi</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:14;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:-.15pt;mso-font-width:102%;mso-fareast-language:IN">35</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:.05pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">i<span style="letter-spacing:1.6pt"> </span><span style="letter-spacing:.05pt">Pendapata</span>n<span style="letter-spacing: 1.75pt"> </span><span style="letter-spacing:.05pt">Jas</span>a<span style="letter-spacing:1.1pt"> </span><span style="letter-spacing:.05pt; mso-font-width:102%">Komunikasi</span></span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:15;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:-.15pt;mso-font-width:102%;mso-fareast-language:IN">36</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:.15pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">i<span style="letter-spacing:1.4pt"> </span><span style="letter-spacing:.15pt">Asurans</span>i<span style="letter-spacing:1.3pt"> </span><span style="letter-spacing:.15pt;mso-font-width:102%">Jiwa</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:16;height:12.0pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.0pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none;mso-element:frame; mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical: paragraph;mso-element-anchor-horizontal:margin;mso-element-left:6.0pt; mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt; font-family:"Century","serif";mso-bidi-font-family:Century;position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt;mso-font-width:102%; mso-fareast-language:IN">37</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none;mso-element:frame; mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical: paragraph;mso-element-anchor-horizontal:margin;mso-element-left:6.0pt; mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt; font-family:"Century","serif";mso-bidi-font-family:Century;position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.1pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;mso-fareast-language: IN">i<span style="letter-spacing:1.4pt"> </span><span style="letter-spacing: .1pt">Penyelenggaraa</span>n<span style="letter-spacing:2.05pt"> </span><span style="letter-spacing:.1pt">Jala</span>n<span style="letter-spacing:1.0pt"> </span><span style="letter-spacing:.1pt;mso-font-width:102%">Tol</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:17;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:-.15pt;mso-font-width:102%;mso-fareast-language:IN">38</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:.1pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">i<span style="letter-spacing:1.6pt"> </span><span style="letter-spacing:.1pt">Restrukturisas</span>i<span style="letter-spacing: 2.1pt"> </span><span style="letter-spacing:.1pt">Entita</span>s<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.1pt; mso-font-width:102%">Sepengendali</span></span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:18;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:-.15pt;mso-font-width:102%;mso-fareast-language:IN">39</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:.1pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">i<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.1pt">Kerjasam</span>a<span style="letter-spacing:1.4pt"> </span><span style="letter-spacing:.1pt;mso-font-width:102%">Operasi</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:19;height:12.0pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.0pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none;mso-element:frame; mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical: paragraph;mso-element-anchor-horizontal:margin;mso-element-left:6.0pt; mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt; font-family:"Century","serif";mso-bidi-font-family:Century;position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt;mso-font-width:102%; mso-fareast-language:IN">40</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none;mso-element:frame; mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical: paragraph;mso-element-anchor-horizontal:margin;mso-element-left:6.0pt; mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt; font-family:"Century","serif";mso-bidi-font-family:Century;position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.1pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;mso-fareast-language: IN">i<span style="letter-spacing:1.45pt"> </span><span style="letter-spacing: .1pt">Perubaha</span>n<span style="letter-spacing:1.5pt"> </span><span style="letter-spacing:.1pt">Ekuita</span>s<span style="letter-spacing:1.25pt"> </span><span style="letter-spacing:.1pt">Ana</span>k<span style="letter-spacing: 1.0pt"> </span><span style="letter-spacing:.1pt">Perusahaa</span>n<span style="letter-spacing:1.6pt"> </span>/<span style="letter-spacing:.6pt"> </span><span style="letter-spacing:.1pt">Perusahaa</span>n<span style="letter-spacing: 1.6pt"> </span><span style="letter-spacing:.1pt;mso-font-width:102%">Asosiasi</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:20;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:-.15pt;mso-font-width:102%;mso-fareast-language:IN">41</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:.1pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">i<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.1pt;mso-font-width:102%">Waran</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:21;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:-.15pt;mso-font-width:102%;mso-fareast-language:IN">42</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:.05pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">i<span style="letter-spacing:1.3pt"> </span><span style="letter-spacing:.05pt">Perusahaa</span>n<span style="letter-spacing: 1.45pt"> </span><span style="letter-spacing:.05pt;mso-font-width:102%">Efek</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:22;height:12.0pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.0pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none;mso-element:frame; mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical: paragraph;mso-element-anchor-horizontal:margin;mso-element-left:6.0pt; mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt; font-family:"Century","serif";mso-bidi-font-family:Century;position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt;mso-font-width:102%; mso-fareast-language:IN">43</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none;mso-element:frame; mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical: paragraph;mso-element-anchor-horizontal:margin;mso-element-left:6.0pt; mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt; font-family:"Century","serif";mso-bidi-font-family:Century;position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.15pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;mso-fareast-language: IN">i<span style="letter-spacing:1.4pt"> </span><span style="letter-spacing: .15pt">Anja</span>k<span style="letter-spacing:1.05pt"> </span><span style="letter-spacing:.15pt;mso-font-width:102%">Piutang</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:23;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:-.15pt;mso-font-width:102%;mso-fareast-language:IN">44</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:.1pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">i<span style="letter-spacing:1.55pt"> </span><span style="letter-spacing:.1pt">Aktivita</span>s<span style="letter-spacing:1.45pt"> </span><span style="letter-spacing:.1pt">Pengembanga</span>n<span style="letter-spacing:2.0pt"> </span><span style="letter-spacing:.1pt">Rea</span>l<span style="letter-spacing:1.05pt"> </span><span style="letter-spacing:.1pt; mso-font-width:102%">Estat</span></span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:24;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:-.15pt;mso-font-width:102%;mso-fareast-language:IN">45</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:.1pt;mso-fareast-language:IN">Pelapora</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">n<span style="letter-spacing:1.4pt"> </span><span style="letter-spacing:.1pt">Keuanga</span>n<span style="letter-spacing:1.4pt"> </span><span style="letter-spacing:.1pt">Organisas</span>i<span style="letter-spacing:1.45pt"> </span><span style="letter-spacing:.1pt">Ni</span>r<span style="letter-spacing:.8pt"> </span><span style="letter-spacing:.1pt; mso-font-width:102%">Laba</span></span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:25;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:-.15pt;mso-font-width:102%;mso-fareast-language:IN">46</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:.15pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">i<span style="letter-spacing:1.4pt"> </span><span style="letter-spacing:.15pt">Paja</span>k<span style="letter-spacing:1.0pt"> </span><span style="letter-spacing:.15pt;mso-font-width:102%">Penghasilan</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:26;height:12.0pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.0pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none;mso-element:frame; mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical: paragraph;mso-element-anchor-horizontal:margin;mso-element-left:6.0pt; mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt; font-family:"Century","serif";mso-bidi-font-family:Century;position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt;mso-font-width:102%; mso-fareast-language:IN">47</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none;mso-element:frame; mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical: paragraph;mso-element-anchor-horizontal:margin;mso-element-left:6.0pt; mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt; font-family:"Century","serif";mso-bidi-font-family:Century;position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.1pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;mso-fareast-language: IN">i<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing: .1pt;mso-font-width:102%">Tanah</span></span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:27;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:-.15pt;mso-font-width:102%;mso-fareast-language:IN">48</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">Penurunan<span style="letter-spacing:1.75pt"> </span>Nilai<span style="letter-spacing:1.2pt"> </span><span style="mso-font-width:102%">Aktiva</span></span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:28;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:-.15pt;mso-font-width:102%;mso-fareast-language:IN">49</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:.1pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">i<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.1pt;mso-font-width:102%">Reksadana</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:29;height:12.0pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.0pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none;mso-element:frame; mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical: paragraph;mso-element-anchor-horizontal:margin;mso-element-left:6.0pt; mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt; font-family:"Century","serif";mso-bidi-font-family:Century;position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt;mso-font-width:102%; mso-fareast-language:IN">50</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none;mso-element:frame; mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical: paragraph;mso-element-anchor-horizontal:margin;mso-element-left:6.0pt; mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt; font-family:"Century","serif";mso-bidi-font-family:Century;position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.05pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;mso-fareast-language: IN">i<span style="letter-spacing:1.55pt"> </span><span style="letter-spacing: .05pt">Investas</span>i<span style="letter-spacing:1.45pt"> </span><span style="letter-spacing:.05pt">Efe</span>k<span style="letter-spacing:1.05pt"> </span><span style="letter-spacing:.05pt;mso-font-width:102%">Tertentu</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:30;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:-.15pt;mso-font-width:102%;mso-fareast-language:IN">51</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:.15pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">i<span style="letter-spacing:1.4pt"> </span><span style="letter-spacing:.15pt">Kuas</span>i<span style="letter-spacing:1.0pt"> </span><span style="letter-spacing:.15pt;mso-font-width:102%">Reorganisasi</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:31;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:-.15pt;mso-font-width:102%;mso-fareast-language:IN">52</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:.1pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">i<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.1pt">Mat</span>a<span style="letter-spacing:.9pt"> </span><span style="letter-spacing:.1pt">Uan</span>g<span style="letter-spacing:.95pt"> </span><span style="letter-spacing:.1pt;mso-font-width:102%">Pelaporan</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:32;height:12.0pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.0pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none;mso-element:frame; mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical: paragraph;mso-element-anchor-horizontal:margin;mso-element-left:6.0pt; mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt; font-family:"Century","serif";mso-bidi-font-family:Century;position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt;mso-font-width:102%; mso-fareast-language:IN">53</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none;mso-element:frame; mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical: paragraph;mso-element-anchor-horizontal:margin;mso-element-left:6.0pt; mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt; font-family:"Century","serif";mso-bidi-font-family:Century;position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.05pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;mso-fareast-language: IN">i<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing: .05pt">Kompensas</span>i<span style="letter-spacing:1.5pt"> </span><span style="letter-spacing:.05pt">Berbasi</span>s<span style="letter-spacing:1.2pt"> </span><span style="letter-spacing:.05pt;mso-font-width:102%">Saham</span></span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:33;height:12.75pt;mso-height-rule:exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:-.15pt;mso-font-width:102%;mso-fareast-language:IN">54</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none;mso-element:frame;mso-element-frame-hspace:9.0pt; mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal: margin;mso-element-left:6.0pt;mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;letter-spacing:.1pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;mso-fareast-language:IN">i<span style="letter-spacing:1.5pt"> </span><span style="letter-spacing:.1pt">Restrukturisas</span>i<span style="letter-spacing: 2.0pt"> </span><span style="letter-spacing:.1pt">Hutan</span>g<span style="letter-spacing:1.25pt"> </span><span style="letter-spacing:.1pt">da</span>n<span style="letter-spacing:.95pt"> </span><span style="letter-spacing:.1pt">Piutan</span>g<span style="letter-spacing:1.3pt"> </span><span style="letter-spacing:.1pt; mso-font-width:102%">Bermasalah</span></span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> </tr> <tr style="mso-yfti-irow:34;mso-yfti-lastrow:yes;height:12.0pt;mso-height-rule: exactly"> <td style="width:28.4pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.0pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none;mso-element:frame; mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical: paragraph;mso-element-anchor-horizontal:margin;mso-element-left:6.0pt; mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt; font-family:"Century","serif";mso-bidi-font-family:Century;position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt;mso-font-width:102%; mso-fareast-language:IN">55</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none;mso-element:frame; mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical: paragraph;mso-element-anchor-horizontal:margin;mso-element-left:6.0pt; mso-element-top:.05pt;mso-height-rule:exactly"><span style="font-size:9.5pt; font-family:"Century","serif";mso-bidi-font-family:Century;position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.1pt;mso-fareast-language:IN">Akuntans</span><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;mso-fareast-language: IN">i<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing: .1pt">Instrume</span>n<span style="letter-spacing:1.4pt"> </span><span style="letter-spacing:.1pt">Derivati</span>f<span style="letter-spacing:1.25pt"> </span><span style="letter-spacing:.1pt">da</span>n<span style="letter-spacing: .8pt"> </span><span style="letter-spacing:.1pt">Aktivita</span>s<span style="letter-spacing:1.25pt"> </span><span style="letter-spacing:.1pt">Lindun</span>g<span style="letter-spacing:1.2pt"> </span><span style="letter-spacing:.1pt; mso-font-width:102%">Nilai</span></span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-language:IN"></span></p> </td> </tr> </tbody></table> <p class="MsoNormal" style="margin-top:.1pt;margin-right:0cm;margin-bottom:0cm; margin-left:0cm;margin-bottom:.0001pt;line-height:5.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size: 5.0pt;font-family:"Times New Roman","serif";mso-fareast-language:IN"> </span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:4.75pt;margin-bottom:.0001pt;line-height:8.45pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:8.0pt;font-family:"Times New Roman","serif";letter-spacing: -.1pt;mso-font-width:118%;mso-fareast-language:IN">Sumber</span></i><i><span style="font-size:8.0pt;font-family:"Times New Roman","serif";mso-font-width: 118%;mso-fareast-language:IN">:<span style="letter-spacing:-.1pt"> IAI</span>,<span style="letter-spacing:.2pt"> </span><span style="letter-spacing:-.1pt">Standa</span>r<span style="letter-spacing:1.4pt"> </span><span style="letter-spacing:-.1pt">Akuntans</span>i<span style="letter-spacing:1.55pt"> </span><span style="letter-spacing:-.1pt">Keuanga</span>n<span style="letter-spacing:-.4pt"> </span><span style="letter-spacing:-.1pt">1999</span>,<span style="letter-spacing:-.85pt"> </span><span style="letter-spacing:-.1pt">Salemb</span>a<span style="letter-spacing:.45pt"> </span><span style="letter-spacing:-.1pt">Empat</span>,<span style="letter-spacing:.05pt"> </span><span style="letter-spacing:-.1pt">Oktobe</span>r<span style="letter-spacing:-1.15pt"> </span></span></i><i><span style="font-size: 8.0pt;font-family:"Times New Roman","serif";letter-spacing:-.1pt;mso-font-width: 114%;mso-fareast-language:IN">1998</span></i><span style="font-size:8.0pt; font-family:"Times New Roman","serif";mso-fareast-language:IN"></span></p> <p class="MsoListParagraphCxSpFirst" style="margin:0cm;margin-bottom:.0001pt; mso-add-space:auto;line-height:150%;tab-stops:1.0cm;mso-layout-grid-align:none; text-autospace:none"><b style="mso-bidi-font-weight:normal"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif""> </span></b></p> <p class="MsoListParagraphCxSpMiddle" style="margin-top:0cm; margin-right:0cm;margin-bottom:0cm;margin-left:1.0cm;margin-bottom:.0001pt; mso-add-space:auto;text-align:center;line-height:150%;tab-stops:1.0cm; mso-layout-grid-align:none;text-autospace:none" align="center"><b style="mso-bidi-font-weight: normal"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Tabel 2</span></b></p> <p class="MsoListParagraphCxSpMiddle" style="margin-top:0cm; margin-right:0cm;margin-bottom:0cm;margin-left:1.0cm;margin-bottom:.0001pt; mso-add-space:auto;text-align:center;line-height:150%;tab-stops:1.0cm; mso-layout-grid-align:none;text-autospace:none" align="center"><b style="mso-bidi-font-weight: normal"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"">Daftar Standart akuntansi di Amerika Serikat (FASB Statement)</span></b></p> <p class="MsoListParagraphCxSpLast" style="margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:74.7pt;margin-bottom:.0001pt;mso-add-space:auto; text-align:justify;line-height:150%;tab-stops:1.0cm;mso-layout-grid-align:none; text-autospace:none"><b><span style="font-size:9.0pt;line-height:150%; font-family:"Times New Roman","serif""> </span></b></p> <table class="MsoNormalTable" style="margin-left:5.45pt;border-collapse:collapse;mso-table-layout-alt:fixed; mso-padding-alt:0cm 0cm 0cm 0cm" width="529" border="0" cellpadding="0" cellspacing="0"> <tbody><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes;height:12.75pt;mso-height-rule: exactly"> <td colspan="2" style="width:28.55pt;border:solid black 1.0pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><b><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.1pt;mso-font-width:121%">No</span></b><span style="font-size: 12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:368.25pt;border:solid black 1.0pt; border-left:none;mso-border-left-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><b><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.1pt;mso-font-width:124%">Judu</span></b><b><span style="font-size:9.5pt;font-family:"Times New Roman","serif";mso-font-width: 124%">l<span style="letter-spacing:.8pt"> </span><span style="letter-spacing: .1pt">Standa</span>r<span style="letter-spacing:.05pt"> </span><span style="letter-spacing:.1pt">Akuntansi</span></span></b><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:1;height:12.75pt;mso-height-rule:exactly"> <td colspan="2" style="width:28.55pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">1</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.1pt;mso-font-width:112%">Disclosur</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";mso-font-width: 112%">e<span style="letter-spacing:.7pt"> </span></span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .1pt">o</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"">f<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.1pt; mso-font-width:114%">Foreig</span><span style="mso-font-width:114%">n<span style="letter-spacing:-.35pt"> </span><span style="letter-spacing:.1pt">Currenc</span>y<span style="letter-spacing:.25pt"> </span><span style="letter-spacing:.1pt">Translatio</span>n <span style="letter-spacing:.2pt"><span style="mso-spacerun:yes"> </span></span></span><span style="letter-spacing:.1pt;mso-font-width:119%">Information</span></span></i><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:2;height:12.0pt;mso-height-rule:exactly"> <td colspan="2" style="width:28.55pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.0pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;mso-font-width:102%">2</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.3pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.1pt;mso-font-width:114%">Accountin</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;mso-font-width:114%">g<span style="letter-spacing: .7pt"> </span></span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:.1pt">fo</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt">r<span style="letter-spacing:2.1pt"> </span><span style="letter-spacing:.1pt;mso-font-width:115%">Researc</span><span style="mso-font-width:115%">h<span style="letter-spacing:-.05pt"> </span><span style="letter-spacing:.1pt">an</span>d<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.1pt">Developmen</span>t<span style="letter-spacing: -.25pt"> </span></span><span style="letter-spacing:.1pt;mso-font-width:113%">Costs</span></span></i><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:3;height:24.0pt;mso-height-rule:exactly"> <td colspan="2" style="width:28.55pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="38"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">3</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Reportin</span></i><i><span style="font-size:9.5pt; font-family:"Times New Roman","serif";mso-font-width:114%">g<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.45pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">Accountin</span>g<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.1pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">Change</span>s<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.05pt"><span style="mso-spacerun:yes"> </span></span></span></i><i><span style="font-size: 9.5pt;font-family:"Times New Roman","serif";letter-spacing:.05pt">i</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"">n<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.45pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt; mso-font-width:118%">Interi</span><span style="mso-font-width:118%">m<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.15pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">Financia</span>l<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.3pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">Statements-an</span><span style="letter-spacing:1.05pt"> </span><span style="letter-spacing:.1pt">amendmen</span>t<span style="letter-spacing:1.05pt"> </span></span><span style="letter-spacing: .1pt">o</span>f<span style="letter-spacing:1.4pt"> </span><span style="letter-spacing:.1pt;mso-font-width:116%">AP</span><span style="mso-font-width:116%">B<span style="letter-spacing:.5pt"> </span><span style="letter-spacing:.1pt">Opinio</span>n<span style="letter-spacing:.6pt"> </span></span><span style="letter-spacing:.1pt">No</span>. <span style="letter-spacing:.4pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt; mso-font-width:114%">28</span></span></i><span style="font-size:12.0pt; font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:4;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">4</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Reporting Gains and Losses from Extinguishment<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>Debt-an amendment<span style="mso-spacerun:yes"> </span>of</span></i></p> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">APB Opinion No.<span style="mso-spacerun:yes"> </span>30</span></i></p> </td> </tr> <tr style="mso-yfti-irow:5;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">5</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting for Contingencies</span></i></p> </td> </tr> <tr style="mso-yfti-irow:6;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">6</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Classification<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>Short-Term<span style="mso-spacerun:yes"> </span>Obligations<span style="mso-spacerun:yes"> </span>Expected<span style="mso-spacerun:yes"> </span>to<span style="mso-spacerun:yes"> </span>Be<span style="mso-spacerun:yes"> </span>Refinanced-an amendment of ARB No.<span style="mso-spacerun:yes"> </span>43, Chapter 3A</span></i></p> </td> </tr> <tr style="mso-yfti-irow:7;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">7</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting and Reporting by Development Stage Enterprises</span></i></p> </td> </tr> <tr style="mso-yfti-irow:8;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">8</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting for the<span style="mso-spacerun:yes"> </span>Translation of Foreign Currency Transactions and Foreign</span></i></p> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Currency Financial Statements</span></i></p> </td> </tr> <tr style="mso-yfti-irow:9;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">9</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting<span style="mso-spacerun:yes"> </span>for<span style="mso-spacerun:yes"> </span>Income<span style="mso-spacerun:yes"> </span>Taxes:<span style="mso-spacerun:yes"> </span>Oil<span style="mso-spacerun:yes"> </span>and<span style="mso-spacerun:yes"> </span>Gas<span style="mso-spacerun:yes"> </span>Producing<span style="mso-spacerun:yes"> </span>Companies-an amendment of APB Opinions No.<span style="mso-spacerun:yes"> </span>11 and 23</span></i></p> </td> </tr> <tr style="mso-yfti-irow:10;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">10</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Extension<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>"Grandfather"<span style="mso-spacerun:yes"> </span>Provisions<span style="mso-spacerun:yes"> </span>for<span style="mso-spacerun:yes"> </span>Business<span style="mso-spacerun:yes"> </span>Combinations-an amendment of APB Opinion No.<span style="mso-spacerun:yes"> </span>16</span></i></p> </td> </tr> <tr style="mso-yfti-irow:11;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">11</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting<span style="mso-spacerun:yes"> </span>for<span style="mso-spacerun:yes"> </span>Contingencies: Transition<span style="mso-spacerun:yes"> </span>Method-an<span style="mso-spacerun:yes"> </span>amendment<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>FASB Statement No.<span style="mso-spacerun:yes"> </span>5</span></i></p> </td> </tr> <tr style="mso-yfti-irow:12;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">12</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting for Certain Marketable Securities</span></i></p> </td> </tr> <tr style="mso-yfti-irow:13;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">13</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting for Leases</span></i></p> </td> </tr> <tr style="mso-yfti-irow:14;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">14</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Financial Reporting for Segments of a Business Enterprise</span></i></p> </td> </tr> <tr style="mso-yfti-irow:15;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">15</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting by Debtors and Creditors for Troubled Debt<span style="mso-spacerun:yes"> </span>Restructurings</span></i></p> </td> </tr> <tr style="mso-yfti-irow:16;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">16</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Prior<span style="mso-spacerun:yes"> </span>Period Adjustments</span></i></p> </td> </tr> <tr style="mso-yfti-irow:17;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">17</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting for Leases: Initial Direct Costs-an amendment<span style="mso-spacerun:yes"> </span>of FASB Statement</span></i></p> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">No.<span style="mso-spacerun:yes"> </span>13</span></i></p> </td> </tr> <tr style="mso-yfti-irow:18;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">18</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Financial Reporting for Segments of a Business Enterprise: Interim Financial</span></i></p> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Statements-an amendment of FASB Statement No.<span style="mso-spacerun:yes"> </span>14</span></i></p> </td> </tr> <tr style="mso-yfti-irow:19;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">19</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Financial Accounting and Reporting by Oil<span style="mso-spacerun:yes"> </span>and Gas<span style="mso-spacerun:yes"> </span>Producing Companies</span></i></p> </td> </tr> <tr style="mso-yfti-irow:20;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">20</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting<span style="mso-spacerun:yes"> </span>for<span style="mso-spacerun:yes"> </span>Forward<span style="mso-spacerun:yes"> </span>Exchange<span style="mso-spacerun:yes"> </span>Contracts-an<span style="mso-spacerun:yes"> </span>amendment<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>FASB Statement No.<span style="mso-spacerun:yes"> </span>8</span></i></p> </td> </tr> <tr style="mso-yfti-irow:21;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">21</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Suspension of the<span style="mso-spacerun:yes"> </span>Reporting of Earnings per<span style="mso-spacerun:yes"> </span>Share and Segment Information by<span style="mso-spacerun:yes"> </span>Nonpublic Enterprises-an<span style="mso-spacerun:yes"> </span>amendment of<span style="mso-spacerun:yes"> </span>APB Opinion No.<span style="mso-spacerun:yes"> </span>15<span style="mso-spacerun:yes"> </span>and FASB Statement No.<span style="mso-spacerun:yes"> </span>14</span></i></p> </td> </tr> <tr style="mso-yfti-irow:22;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">22</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Changes in<span style="mso-spacerun:yes"> </span>the<span style="mso-spacerun:yes"> </span>Provisions of Lease Agreements Resulting from Refundings<span style="mso-spacerun:yes"> </span>of</span></i></p> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Tax-Exempt Debt-an amendment of FASB Statement No.<span style="mso-spacerun:yes"> </span>13</span></i></p> </td> </tr> <tr style="mso-yfti-irow:23;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">23</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Inception of the<span style="mso-spacerun:yes"> </span>Lease-an amendment of FASB Statement No.<span style="mso-spacerun:yes"> </span>13</span></i></p> </td> </tr> <tr style="mso-yfti-irow:24;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">24</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Reporting Segment Information in<span style="mso-spacerun:yes"> </span>Financial Statements That Are<span style="mso-spacerun:yes"> </span>Presented in<span style="mso-spacerun:yes"> </span>Another Enterprise's Financial<span style="mso-spacerun:yes"> </span>Report-an amendment<span style="mso-spacerun:yes"> </span>of FASB Statement No.<span style="mso-spacerun:yes"> </span>14</span></i></p> </td> </tr> <tr style="mso-yfti-irow:25;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">25</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Suspension of<span style="mso-spacerun:yes"> </span>Certain Accounting Requirements<span style="mso-spacerun:yes"> </span>for<span style="mso-spacerun:yes"> </span>Oil<span style="mso-spacerun:yes"> </span>and Gas<span style="mso-spacerun:yes"> </span>Producing</span></i></p> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Companies-an amendment of FASB Statement No.<span style="mso-spacerun:yes"> </span>19</span></i></p> </td> </tr> <tr style="mso-yfti-irow:26;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">26</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Profit<span style="mso-spacerun:yes"> </span>Recognition<span style="mso-spacerun:yes"> </span>on<span style="mso-spacerun:yes"> </span>Sales-Type<span style="mso-spacerun:yes"> </span>Leases<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>Real<span style="mso-spacerun:yes"> </span>Estate-an<span style="mso-spacerun:yes"> </span>amendment<span style="mso-spacerun:yes"> </span>of</span></i></p> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">FASB Statement No.<span style="mso-spacerun:yes"> </span>13</span></i></p> </td> </tr> <tr style="mso-yfti-irow:27;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">27</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Classification<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>Renewals<span style="mso-spacerun:yes"> </span>or<span style="mso-spacerun:yes"> </span>Extensions<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>Existing<span style="mso-spacerun:yes"> </span>Sales-Type<span style="mso-spacerun:yes"> </span>or<span style="mso-spacerun:yes"> </span>Direct</span></i></p> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Financing Leases-an amendment of FASB Statement No.<span style="mso-spacerun:yes"> </span>13</span></i></p> </td> </tr> <tr style="mso-yfti-irow:28;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">28</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting for<span style="mso-spacerun:yes"> </span>Sales with Leasebacks-an amendment of FASB Statement No.</span></i></p> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">13</span></i></p> </td> </tr> <tr style="mso-yfti-irow:29;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">29</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Determining Contingent Rentals-an amendment of FASB Statement No.<span style="mso-spacerun:yes"> </span>13</span></i></p> </td> </tr> <tr style="mso-yfti-irow:30;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">30</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Disclosure<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>Information<span style="mso-spacerun:yes"> </span>about Major Customers-an amendment<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>FASB Statement No.<span style="mso-spacerun:yes"> </span>14</span></i></p> </td> </tr> <tr style="mso-yfti-irow:31;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">31</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting for Tax<span style="mso-spacerun:yes"> </span>Benefits Related to U.K.<span style="mso-spacerun:yes"> </span>Tax<span style="mso-spacerun:yes"> </span>Legislation Concerning Stock</span></i></p> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Relief</span></i></p> </td> </tr> <tr style="mso-yfti-irow:32;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">32</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Specialized<span style="mso-spacerun:yes"> </span>Accounting and<span style="mso-spacerun:yes"> </span>Reporting<span style="mso-spacerun:yes"> </span>Principles and<span style="mso-spacerun:yes"> </span>Practices in<span style="mso-spacerun:yes"> </span>AICPA Statements<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>Position and Guides<span style="mso-spacerun:yes"> </span>on Accounting and Auditing<span style="mso-spacerun:yes"> </span>Matters-an amendment of APB Opinion No.<span style="mso-spacerun:yes"> </span>20</span></i></p> </td> </tr> <tr style="mso-yfti-irow:33;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">33</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Financial Reporting and Changing Prices</span></i></p> </td> </tr> <tr style="mso-yfti-irow:34;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">34</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Capitalization of Interest Cost</span></i></p> </td> </tr> <tr style="mso-yfti-irow:35;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">35</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting and Reporting by Defined Benefit Pension Plans</span></i></p> </td> </tr> <tr style="mso-yfti-irow:36;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">36</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Disclosure of Pension Information-an amendment of APB Opinion No.<span style="mso-spacerun:yes"> </span>8</span></i></p> </td> </tr> <tr style="mso-yfti-irow:37;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">37</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Balance Sheet Classification of Deferred Income Taxes-an amendment<span style="mso-spacerun:yes"> </span>of APB Opinion No.<span style="mso-spacerun:yes"> </span>11</span></i></p> </td> </tr> <tr style="mso-yfti-irow:38;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">38</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting<span style="mso-spacerun:yes"> </span>for<span style="mso-spacerun:yes"> </span>Preacquisition<span style="mso-spacerun:yes"> </span>Contingencies<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>Purchased<span style="mso-spacerun:yes"> </span>Enterprises-an amendment of APB Opinion No.<span style="mso-spacerun:yes"> </span>16</span></i></p> </td> </tr> <tr style="mso-yfti-irow:39;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">39</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Financial Reporting and Changing Prices:<span style="mso-spacerun:yes"> </span>Specialized Assets-Mining and Oil and Gas-a supplement to FASB Statement No.<span style="mso-spacerun:yes"> </span>33</span></i></p> </td> </tr> <tr style="mso-yfti-irow:40;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">40</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Financial<span style="mso-spacerun:yes"> </span>Reporting and<span style="mso-spacerun:yes"> </span>Changing<span style="mso-spacerun:yes"> </span>Prices:<span style="mso-spacerun:yes"> </span>Specialized<span style="mso-spacerun:yes"> </span>Assets-Timberlands and Growing Timber-a supplement to FASB Statement No.<span style="mso-spacerun:yes"> </span>33</span></i></p> </td> </tr> <tr style="mso-yfti-irow:41;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">41</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Financial<span style="mso-spacerun:yes"> </span>Reporting<span style="mso-spacerun:yes"> </span>and<span style="mso-spacerun:yes"> </span>Changing<span style="mso-spacerun:yes"> </span>Prices:<span style="mso-spacerun:yes"> </span>Specialized<span style="mso-spacerun:yes"> </span>Assets-Income- Producing Real Estate-a supplement to FASB Statement No.<span style="mso-spacerun:yes"> </span>33</span></i></p> </td> </tr> <tr style="mso-yfti-irow:42;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">42</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Determining Materiality for<span style="mso-spacerun:yes"> </span>Capitalization of Interest Cost-an amendment of</span></i></p> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">FASB Statement No.<span style="mso-spacerun:yes"> </span>34</span></i></p> </td> </tr> <tr style="mso-yfti-irow:43;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">43</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting for Compensated Absences</span></i></p> </td> </tr> <tr style="mso-yfti-irow:44;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">44</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting for<span style="mso-spacerun:yes"> </span>Intangible Assets of Motor<span style="mso-spacerun:yes"> </span>Carriers-an amendment of Chapter</span></i></p> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">5 of ARB No.<span style="mso-spacerun:yes"> </span>43 and an<span style="mso-spacerun:yes"> </span>interpretation of APB Opinions 17 and 30</span></i></p> </td> </tr> <tr style="mso-yfti-irow:45;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">45</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting for Franchise Fee Revenue</span></i></p> </td> </tr> <tr style="mso-yfti-irow:46;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">46</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Financial Reporting and Changing Prices:<span style="mso-spacerun:yes"> </span>Motion Picture Films</span></i></p> </td> </tr> <tr style="mso-yfti-irow:47;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">47</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Disclosure of Long-Term Obligations</span></i></p> </td> </tr> <tr style="mso-yfti-irow:48;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">48</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Revenue Recognition When Right of Return Exists</span></i></p> </td> </tr> <tr style="mso-yfti-irow:49;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">49</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting for Product Financing Arrangements</span></i></p> </td> </tr> <tr style="mso-yfti-irow:50;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">50</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Financial Reporting in<span style="mso-spacerun:yes"> </span>the<span style="mso-spacerun:yes"> </span>Record and Music Industry</span></i></p> </td> </tr> <tr style="mso-yfti-irow:51;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">51</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Financial Reporting by Cable<span style="mso-spacerun:yes"> </span>Television Companies</span></i></p> </td> </tr> <tr style="mso-yfti-irow:52;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">52</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Foreign Currency Translation</span></i></p> </td> </tr> <tr style="mso-yfti-irow:53;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">53</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Financial Reporting by Producers and Distributors of Motion Picture Films</span></i></p> </td> </tr> <tr style="mso-yfti-irow:54;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">54</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Financial<span style="mso-spacerun:yes"> </span>Reporting<span style="mso-spacerun:yes"> </span>and<span style="mso-spacerun:yes"> </span>Changing<span style="mso-spacerun:yes"> </span>Prices:<span style="mso-spacerun:yes"> </span>Investment<span style="mso-spacerun:yes"> </span>Companies-an amendment of FASB Statement No. 33</span></i></p> </td> </tr> <tr style="mso-yfti-irow:55;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">55</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Determining whether a<span style="mso-spacerun:yes"> </span>Convertible Security is<span style="mso-spacerun:yes"> </span>a<span style="mso-spacerun:yes"> </span>Common Stock Equivalent- an<span style="mso-spacerun:yes"> </span>amendment of APB Opinion No. 15</span></i></p> </td> </tr> <tr style="mso-yfti-irow:56;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">56</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Designation<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>AICPA<span style="mso-spacerun:yes"> </span>Guide<span style="mso-spacerun:yes"> </span>and<span style="mso-spacerun:yes"> </span>Statement<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>Position<span style="mso-spacerun:yes"> </span>(SOP)<span style="mso-spacerun:yes"> </span>81-1<span style="mso-spacerun:yes"> </span>on Contractor<span style="mso-spacerun:yes"> </span>Accounting<span style="mso-spacerun:yes"> </span>and<span style="mso-spacerun:yes"> </span>SOP<span style="mso-spacerun:yes"> </span>81-2<span style="mso-spacerun:yes"> </span>concerning<span style="mso-spacerun:yes"> </span>Hospital-Related Organizations<span style="mso-spacerun:yes"> </span>as<span style="mso-spacerun:yes"> </span>Preferable<span style="mso-spacerun:yes"> </span>for<span style="mso-spacerun:yes"> </span>Purposes<span style="mso-spacerun:yes"> </span>of <span style="mso-spacerun:yes"> </span>Applying<span style="mso-spacerun:yes"> </span>APB<span style="mso-spacerun:yes"> </span>Opinion<span style="mso-spacerun:yes"> </span>20-an amendment of FASB Statement No.<span style="mso-spacerun:yes"> </span>32</span></i></p> </td> </tr> <tr style="mso-yfti-irow:57;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">57</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Related Party Disclosures</span></i></p> </td> </tr> <tr style="mso-yfti-irow:58;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">58</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Capitalization<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>Interest<span style="mso-spacerun:yes"> </span>Cost<span style="mso-spacerun:yes"> </span>in<span style="mso-spacerun:yes"> </span>Financial<span style="mso-spacerun:yes"> </span>Statements<span style="mso-spacerun:yes"> </span>That<span style="mso-spacerun:yes"> </span>Include Investments<span style="mso-spacerun:yes"> </span>Accounted for<span style="mso-spacerun:yes"> </span>by<span style="mso-spacerun:yes"> </span>the<span style="mso-spacerun:yes"> </span>Equity<span style="mso-spacerun:yes"> </span>Method-an amendment<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>FASB Statement No.<span style="mso-spacerun:yes"> </span>34</span></i></p> </td> </tr> <tr style="mso-yfti-irow:59;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">59</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Deferral of the<span style="mso-spacerun:yes"> </span>Effective Date<span style="mso-spacerun:yes"> </span>of Certain Accounting Requirements for Pension Plans<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>State<span style="mso-spacerun:yes"> </span>and<span style="mso-spacerun:yes"> </span>Local<span style="mso-spacerun:yes"> </span>Governmental<span style="mso-spacerun:yes"> </span>Units-an<span style="mso-spacerun:yes"> </span>amendment<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>FASB Statement No.<span style="mso-spacerun:yes"> </span>35</span></i></p> </td> </tr> <tr style="mso-yfti-irow:60;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">60</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting and Reporting by Insurance Enterprises</span></i></p> </td> </tr> <tr style="mso-yfti-irow:61;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">61</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting for Title Plant</span></i></p> </td> </tr> <tr style="mso-yfti-irow:62;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">62</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Capitalization of<span style="mso-spacerun:yes"> </span>Interest Cost<span style="mso-spacerun:yes"> </span>in<span style="mso-spacerun:yes"> </span>Situations<span style="mso-spacerun:yes"> </span>Involving Certain Tax-Exempt Borrowings and Certain Gifts and Grants-an amendment of FASB Statement No.<span style="mso-spacerun:yes"> </span>34</span></i></p> </td> </tr> <tr style="mso-yfti-irow:63;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">63</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Financial Reporting by Broadcasters</span></i></p> </td> </tr> <tr style="mso-yfti-irow:64;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">64</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Extinguishments <span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>Debt<span style="mso-spacerun:yes"> </span>Made<span style="mso-spacerun:yes"> </span>to<span style="mso-spacerun:yes"> </span>Satisfy<span style="mso-spacerun:yes"> </span>Sinking-Fund<span style="mso-spacerun:yes"> </span>Requirements-an amendment of FASB Statement No. 4</span></i></p> </td> </tr> <tr style="mso-yfti-irow:65;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">65</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting for Certain Mortgage Banking Activities</span></i></p> </td> </tr> <tr style="mso-yfti-irow:66;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">66</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting for Sales of Real Estate</span></i></p> </td> </tr> <tr style="mso-yfti-irow:67;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">67</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting for Costs<span style="mso-spacerun:yes"> </span>and Initial Rental Operations of Real Estate Projects</span></i></p> </td> </tr> <tr style="mso-yfti-irow:68;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">68</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Research and Development Arrangements</span></i></p> </td> </tr> <tr style="mso-yfti-irow:69;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">69</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Disclosures about Oil<span style="mso-spacerun:yes"> </span>and Gas<span style="mso-spacerun:yes"> </span>Producing Activities-an amendment<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>FASB Statements 19, 25, 33, and 39</span></i></p> </td> </tr> <tr style="mso-yfti-irow:70;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">70</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Financial Reporting and Changing Prices:<span style="mso-spacerun:yes"> </span>Foreign Currency Translation-an amendment of FASB Statement No. 33</span></i></p> </td> </tr> <tr style="mso-yfti-irow:71;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">71</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting for the<span style="mso-spacerun:yes"> </span>Effects of Certain Types of Regulation</span></i></p> </td> </tr> <tr style="mso-yfti-irow:72;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">72</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting<span style="mso-spacerun:yes"> </span>for<span style="mso-spacerun:yes"> </span>Certain<span style="mso-spacerun:yes"> </span>Acquisitions<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>Banking<span style="mso-spacerun:yes"> </span>or<span style="mso-spacerun:yes"> </span>Thrift<span style="mso-spacerun:yes"> </span>Institutions-an amendment of<span style="mso-spacerun:yes"> </span>APB Opinion No.<span style="mso-spacerun:yes"> </span>17,<span style="mso-spacerun:yes"> </span>an<span style="mso-spacerun:yes"> </span>interpretation of<span style="mso-spacerun:yes"> </span>APB Opinions 16 and 17,<span style="mso-spacerun:yes"> </span>and an<span style="mso-spacerun:yes"> </span>amendment of FASB Interpretation No.<span style="mso-spacerun:yes"> </span>9</span></i></p> </td> </tr> <tr style="mso-yfti-irow:73;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">73</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Reporting<span style="mso-spacerun:yes"> </span>a<span style="mso-spacerun:yes"> </span>Change<span style="mso-spacerun:yes"> </span>in<span style="mso-spacerun:yes"> </span>Accounting<span style="mso-spacerun:yes"> </span>for<span style="mso-spacerun:yes"> </span>Railroad<span style="mso-spacerun:yes"> </span>Track<span style="mso-spacerun:yes"> </span>Structures-an amendment of APB Opinion No.<span style="mso-spacerun:yes"> </span>20</span></i></p> </td> </tr> <tr style="mso-yfti-irow:74;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">74</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting for Special Termination Benefits Paid to Employees</span></i></p> </td> </tr> <tr style="mso-yfti-irow:75;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">75</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Deferral of the <span style="mso-spacerun:yes"> </span>Effective Date<span style="mso-spacerun:yes"> </span>of Certain Accounting Requirements for Pension Plans<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>State<span style="mso-spacerun:yes"> </span>and<span style="mso-spacerun:yes"> </span>Local<span style="mso-spacerun:yes"> </span>Governmental<span style="mso-spacerun:yes"> </span>Units-an<span style="mso-spacerun:yes"> </span>amendment<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>FASB Statement No.<span style="mso-spacerun:yes"> </span>35</span></i></p> </td> </tr> <tr style="mso-yfti-irow:76;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">76</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Extinguishment of Debt-an amendment of APB Opinion No.<span style="mso-spacerun:yes"> </span>26</span></i></p> </td> </tr> <tr style="mso-yfti-irow:77;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">77</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Reporting by Transferors for Transfers of Receivables with Recourse</span></i></p> </td> </tr> <tr style="mso-yfti-irow:78;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">78</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Classification<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>Obligations<span style="mso-spacerun:yes"> </span>That<span style="mso-spacerun:yes"> </span>Are<span style="mso-spacerun:yes"> </span>Callable<span style="mso-spacerun:yes"> </span>by<span style="mso-spacerun:yes"> </span>the<span style="mso-spacerun:yes"> </span>Creditor-an amendment of ARB No.<span style="mso-spacerun:yes"> </span>43, Chapter 3A</span></i></p> </td> </tr> <tr style="mso-yfti-irow:79;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">79</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Elimination of<span style="mso-spacerun:yes"> </span>Certain Disclosures for<span style="mso-spacerun:yes"> </span>Business Combinations by<span style="mso-spacerun:yes"> </span>Nonpublic</span></i></p> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Enterprises-an amendment of APB Opinion No.<span style="mso-spacerun:yes"> </span>16</span></i></p> </td> </tr> <tr style="mso-yfti-irow:80;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">80</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting for Futures Contracts</span></i></p> </td> </tr> <tr style="mso-yfti-irow:81;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">81</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Disclosure of Postretirement Health Care<span style="mso-spacerun:yes"> </span>and Life<span style="mso-spacerun:yes"> </span>Insurance Benefits</span></i></p> </td> </tr> <tr style="mso-yfti-irow:82;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">82</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Financial<span style="mso-spacerun:yes"> </span>Reporting<span style="mso-spacerun:yes"> </span>and<span style="mso-spacerun:yes"> </span>Changing<span style="mso-spacerun:yes"> </span>Prices:<span style="mso-spacerun:yes"> </span>Elimination<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>Certain</span></i></p> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Disclosures-an amendment of FASB Statement No.<span style="mso-spacerun:yes"> </span>33</span></i></p> </td> </tr> <tr style="mso-yfti-irow:83;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">83</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Designation of<span style="mso-spacerun:yes"> </span>AICPA Guides and<span style="mso-spacerun:yes"> </span>Statement<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>Position on<span style="mso-spacerun:yes"> </span>Accounting by Brokers and Dealers in<span style="mso-spacerun:yes"> </span>Securities, by<span style="mso-spacerun:yes"> </span>Employee Benefit Plans, and by<span style="mso-spacerun:yes"> </span>Banks as<span style="mso-spacerun:yes"> </span>Preferable for<span style="mso-spacerun:yes"> </span>Purposes of Applying APB Opinion 20-an amendment FASB Statement<span style="mso-spacerun:yes"> </span>No.<span style="mso-spacerun:yes"> </span>32<span style="mso-spacerun:yes"> </span>and<span style="mso-spacerun:yes"> </span>APB<span style="mso-spacerun:yes"> </span>Opinion<span style="mso-spacerun:yes"> </span>No.<span style="mso-spacerun:yes"> </span>30<span style="mso-spacerun:yes"> </span>and<span style="mso-spacerun:yes"> </span>a<span style="mso-spacerun:yes"> </span>rescission<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>FASB Interpretation No.<span style="mso-spacerun:yes"> </span>10</span></i></p> </td> </tr> <tr style="mso-yfti-irow:84;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">84</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Induced Conversions of Convertible Debt-an amendment<span style="mso-spacerun:yes"> </span>of APB Opinion No.</span></i></p> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">26</span></i></p> </td> </tr> <tr style="mso-yfti-irow:85;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">85</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Yield Test<span style="mso-spacerun:yes"> </span>for Determining whether a Convertible Security is a Common Stock</span></i></p> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Equivalent-an amendment of APB Opinion No.<span style="mso-spacerun:yes"> </span>15</span></i></p> </td> </tr> <tr style="mso-yfti-irow:86;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">86</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting<span style="mso-spacerun:yes"> </span>for<span style="mso-spacerun:yes"> </span>the<span style="mso-spacerun:yes"> </span>Costs<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>Computer<span style="mso-spacerun:yes"> </span>Software<span style="mso-spacerun:yes"> </span>to<span style="mso-spacerun:yes"> </span>Be<span style="mso-spacerun:yes"> </span>Sold,<span style="mso-spacerun:yes"> </span>Leased,<span style="mso-spacerun:yes"> </span>or</span></i></p> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Otherwise Marketed</span></i></p> </td> </tr> <tr style="mso-yfti-irow:87;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">87</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Employers' Accounting for Pensions</span></i></p> </td> </tr> <tr style="mso-yfti-irow:88;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">88</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Employers' Accounting for<span style="mso-spacerun:yes"> </span>Settlements and Curtailments of<span style="mso-spacerun:yes"> </span>Defined Benefit</span></i></p> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Pension Plans and for Termination Benefits</span></i></p> </td> </tr> <tr style="mso-yfti-irow:89;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">89</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Financial Reporting and Changing Prices</span></i></p> </td> </tr> <tr style="mso-yfti-irow:90;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">90</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Regulated<span style="mso-spacerun:yes"> </span>Enterprises-Accounting for<span style="mso-spacerun:yes"> </span>Abandonments<span style="mso-spacerun:yes"> </span>and<span style="mso-spacerun:yes"> </span>Disallowances of</span></i></p> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Plant Costs-an amendment of FASB Statement No.<span style="mso-spacerun:yes"> </span>71</span></i></p> </td> </tr> <tr style="mso-yfti-irow:91;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">91</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting for<span style="mso-spacerun:yes"> </span>Nonrefundable Fees<span style="mso-spacerun:yes"> </span>and Costs<span style="mso-spacerun:yes"> </span>Associated with Originating or Acquiring Loans and Initial Direct<span style="mso-spacerun:yes"> </span>Costs<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>Leases-an amendment<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>FASB Statements No.<span style="mso-spacerun:yes"> </span>13, 60, and 65 and a rescission of FASB Statement No.<span style="mso-spacerun:yes"> </span>17</span></i></p> </td> </tr> <tr style="mso-yfti-irow:92;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">92</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Regulated<span style="mso-spacerun:yes"> </span>Enterprises-Accounting<span style="mso-spacerun:yes"> </span>for<span style="mso-spacerun:yes"> </span>Phase-in<span style="mso-spacerun:yes"> </span>Plans-an<span style="mso-spacerun:yes"> </span>amendment<span style="mso-spacerun:yes"> </span>of</span></i></p> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">FASB Statement No.<span style="mso-spacerun:yes"> </span>71</span></i></p> </td> </tr> <tr style="mso-yfti-irow:93;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">93</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Recognition of Depreciation by Not-for-Profit Organizations</span></i></p> </td> </tr> <tr style="mso-yfti-irow:94;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">94</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Consolidation of All<span style="mso-spacerun:yes"> </span>Majority-owned Subsidiaries-an amendment of ARB No.</span></i></p> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">51,<span style="mso-spacerun:yes"> </span>with<span style="mso-spacerun:yes"> </span>related amendments<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>APB<span style="mso-spacerun:yes"> </span>Opinion<span style="mso-spacerun:yes"> </span>No.<span style="mso-spacerun:yes"> </span>18<span style="mso-spacerun:yes"> </span>and<span style="mso-spacerun:yes"> </span>ARB<span style="mso-spacerun:yes"> </span>No.<span style="mso-spacerun:yes"> </span>43, Chapter 12</span></i></p> </td> </tr> <tr style="mso-yfti-irow:95;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">95</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Statement of Cash Flows</span></i></p> </td> </tr> <tr style="mso-yfti-irow:96;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">96</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting for Income Taxes</span></i></p> </td> </tr> <tr style="mso-yfti-irow:97;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">97</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting<span style="mso-spacerun:yes"> </span>and<span style="mso-spacerun:yes"> </span>Reporting<span style="mso-spacerun:yes"> </span>by<span style="mso-spacerun:yes"> </span>Insurance<span style="mso-spacerun:yes"> </span>Enterprises<span style="mso-spacerun:yes"> </span>for<span style="mso-spacerun:yes"> </span>Certain<span style="mso-spacerun:yes"> </span>Long- Duration<span style="mso-spacerun:yes"> </span>Contracts<span style="mso-spacerun:yes"> </span>and<span style="mso-spacerun:yes"> </span>for<span style="mso-spacerun:yes"> </span>Realized<span style="mso-spacerun:yes"> </span>Gains<span style="mso-spacerun:yes"> </span>and<span style="mso-spacerun:yes"> </span>Losses from<span style="mso-spacerun:yes"> </span>the<span style="mso-spacerun:yes"> </span>Sale<span style="mso-spacerun:yes"> </span>of Investments</span></i></p> </td> </tr> <tr style="mso-yfti-irow:98;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">98</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting<span style="mso-spacerun:yes"> </span>for<span style="mso-spacerun:yes"> </span>Leases: Sale-Leaseback<span style="mso-spacerun:yes"> </span>Transactions<span style="mso-spacerun:yes"> </span>Involving<span style="mso-spacerun:yes"> </span>Real<span style="mso-spacerun:yes"> </span>Estate, Sales-Type Leases of<span style="mso-spacerun:yes"> </span>Real Estate,<span style="mso-spacerun:yes"> </span>Definition of<span style="mso-spacerun:yes"> </span>the<span style="mso-spacerun:yes"> </span>Lease Term, and Initial Direct Costs<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>Direct Financing Leases-an amendment<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>FASB<span style="mso-spacerun:yes"> </span>Statements No.<span style="mso-spacerun:yes"> </span>13,<span style="mso-spacerun:yes"> </span>66,<span style="mso-spacerun:yes"> </span>and 91<span style="mso-spacerun:yes"> </span>and a rescission of FASB Statement No.<span style="mso-spacerun:yes"> </span>26<span style="mso-spacerun:yes"> </span>and Technical Bulletin No.<span style="mso-spacerun:yes"> </span>79-11</span></i></p> </td> </tr> <tr style="mso-yfti-irow:99;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">99</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Deferral of the<span style="mso-spacerun:yes"> </span>Effective Date<span style="mso-spacerun:yes"> </span>of Recognition of Depreciation by<span style="mso-spacerun:yes"> </span>Not-for-Profit</span></i></p> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Organizations-an amendment of FASB Statement No.<span style="mso-spacerun:yes"> </span>93</span></i></p> </td> </tr> <tr style="mso-yfti-irow:100;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">100</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting<span style="mso-spacerun:yes"> </span>for<span style="mso-spacerun:yes"> </span>Income<span style="mso-spacerun:yes"> </span>Taxes-Deferral<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>the<span style="mso-spacerun:yes"> </span>Effective<span style="mso-spacerun:yes"> </span>Date<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>FASB Statement No.<span style="mso-spacerun:yes"> </span>96-an amendment of FASB Statement No.<span style="mso-spacerun:yes"> </span>96</span></i></p> </td> </tr> <tr style="mso-yfti-irow:101;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">101</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Regulated<span style="mso-spacerun:yes"> </span>Enterprises-Accounting for<span style="mso-spacerun:yes"> </span>the<span style="mso-spacerun:yes"> </span>Discontinuation<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>Application of</span></i></p> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">FASB Statement No.<span style="mso-spacerun:yes"> </span>71</span></i></p> </td> </tr> <tr style="mso-yfti-irow:102;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">102</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Statement of Cash Flows-Exemption of Certain Enterprises and Classification of Cash Flows from Certain<span style="mso-spacerun:yes"> </span>Securities Acquired for<span style="mso-spacerun:yes"> </span>Resale-an amendment<span style="mso-spacerun:yes"> </span>of FASB Statement No.<span style="mso-spacerun:yes"> </span>95</span></i></p> </td> </tr> <tr style="mso-yfti-irow:103;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">103</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting<span style="mso-spacerun:yes"> </span>for<span style="mso-spacerun:yes"> </span>Income<span style="mso-spacerun:yes"> </span>Taxes-Deferral<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>the<span style="mso-spacerun:yes"> </span>Effective<span style="mso-spacerun:yes"> </span>Date<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>FASB Statement No.<span style="mso-spacerun:yes"> </span>96-an amendment of FASB Statement No.<span style="mso-spacerun:yes"> </span>96</span></i></p> </td> </tr> <tr style="mso-yfti-irow:104;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">104</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Statement of<span style="mso-spacerun:yes"> </span>Cash Flows-Net Reporting of<span style="mso-spacerun:yes"> </span>Certain Cash Receipts and Cash Payments<span style="mso-spacerun:yes"> </span>and<span style="mso-spacerun:yes"> </span>Classification of<span style="mso-spacerun:yes"> </span>Cash<span style="mso-spacerun:yes"> </span>Flows from Hedging Transactions-an amendment of FASB Statement No.<span style="mso-spacerun:yes"> </span>95</span></i></p> </td> </tr> <tr style="mso-yfti-irow:105;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">105</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Disclosure<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>Information<span style="mso-spacerun:yes"> </span>about<span style="mso-spacerun:yes"> </span>Financial<span style="mso-spacerun:yes"> </span>Instruments<span style="mso-spacerun:yes"> </span>with<span style="mso-spacerun:yes"> </span>Off-Balance- Sheet Risk and Financial Instruments with Concentrations of Credit Risk</span></i></p> </td> </tr> <tr style="mso-yfti-irow:106;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">106</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Employers' Accounting for Postretirement Benefits Other Than Pensions</span></i></p> </td> </tr> <tr style="mso-yfti-irow:107;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">107</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Disclosures about Fair<span style="mso-spacerun:yes"> </span>Value of Financial Instruments</span></i></p> </td> </tr> <tr style="mso-yfti-irow:108;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">108</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting<span style="mso-spacerun:yes"> </span>for<span style="mso-spacerun:yes"> </span>Income<span style="mso-spacerun:yes"> </span>Taxes-Deferral<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>the<span style="mso-spacerun:yes"> </span>Effective<span style="mso-spacerun:yes"> </span>Date<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>FASB Statement No.<span style="mso-spacerun:yes"> </span>96--an amendment of FASB Statement No.<span style="mso-spacerun:yes"> </span>96</span></i></p> </td> </tr> <tr style="mso-yfti-irow:109;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">109</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting for Income Taxes</span></i></p> </td> </tr> <tr style="mso-yfti-irow:110;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">110</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Reporting<span style="mso-spacerun:yes"> </span>by<span style="mso-spacerun:yes"> </span>Defined<span style="mso-spacerun:yes"> </span>Benefit<span style="mso-spacerun:yes"> </span>Pension<span style="mso-spacerun:yes"> </span>Plans<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>Investment<span style="mso-spacerun:yes"> </span>Contracts-an amendment of FASB Statement No. 35</span></i></p> </td> </tr> <tr style="mso-yfti-irow:111;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">111</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Rescission of FASB Statement No.<span style="mso-spacerun:yes"> </span>32 and Technical Corrections</span></i></p> </td> </tr> <tr style="mso-yfti-irow:112;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">112</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Employers' Accounting for<span style="mso-spacerun:yes"> </span>Postemployment Benefits-an amendment<span style="mso-spacerun:yes"> </span>of FASB Statements No.<span style="mso-spacerun:yes"> </span>5 and 43</span></i></p> </td> </tr> <tr style="mso-yfti-irow:113;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">113</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting<span style="mso-spacerun:yes"> </span>and<span style="mso-spacerun:yes"> </span>Reporting<span style="mso-spacerun:yes"> </span>for<span style="mso-spacerun:yes"> </span>Reinsurance<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>Short-Duration<span style="mso-spacerun:yes"> </span>and<span style="mso-spacerun:yes"> </span>Long- Duration Contracts</span></i></p> </td> </tr> <tr style="mso-yfti-irow:114;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">114</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting by<span style="mso-spacerun:yes"> </span>Creditors for<span style="mso-spacerun:yes"> </span>Impairment of<span style="mso-spacerun:yes"> </span>a<span style="mso-spacerun:yes"> </span>Loan-an amendment<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>FASB Statements No.<span style="mso-spacerun:yes"> </span>5 and 15</span></i></p> </td> </tr> <tr style="mso-yfti-irow:115;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">115</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting for Certain Investments in<span style="mso-spacerun:yes"> </span>Debt<span style="mso-spacerun:yes"> </span>and Equity Securities</span></i></p> </td> </tr> <tr style="mso-yfti-irow:116;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">116</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting for Contributions Received and Contributions Made</span></i></p> </td> </tr> <tr style="mso-yfti-irow:117;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">117</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Financial Statements of Not-for-Profit Organizations</span></i></p> </td> </tr> <tr style="mso-yfti-irow:118;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">118</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting by<span style="mso-spacerun:yes"> </span>Creditors for<span style="mso-spacerun:yes"> </span>Impairment of<span style="mso-spacerun:yes"> </span>a<span style="mso-spacerun:yes"> </span>Loan-Income<span style="mso-spacerun:yes"> </span>Recognition and</span></i></p> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Disclosures-an amendment of FASB Statement No.<span style="mso-spacerun:yes"> </span>114</span></i></p> </td> </tr> <tr style="mso-yfti-irow:119;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">119</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Disclosure<span style="mso-spacerun:yes"> </span>about<span style="mso-spacerun:yes"> </span>Derivative<span style="mso-spacerun:yes"> </span>Financial<span style="mso-spacerun:yes"> </span>Instruments<span style="mso-spacerun:yes"> </span>and<span style="mso-spacerun:yes"> </span>Fair<span style="mso-spacerun:yes"> </span>Value<span style="mso-spacerun:yes"> </span>of</span></i></p> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Financial Instruments</span></i></p> </td> </tr> <tr style="mso-yfti-irow:120;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">120</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting<span style="mso-spacerun:yes"> </span>and<span style="mso-spacerun:yes"> </span>Reporting<span style="mso-spacerun:yes"> </span>by<span style="mso-spacerun:yes"> </span>Mutual<span style="mso-spacerun:yes"> </span>Life<span style="mso-spacerun:yes"> </span>Insurance<span style="mso-spacerun:yes"> </span>Enterprises<span style="mso-spacerun:yes"> </span>and<span style="mso-spacerun:yes"> </span>by Insurance Enterprises for<span style="mso-spacerun:yes"> </span>Certain<span style="mso-spacerun:yes"> </span>Long-Duration Participating Contracts-an amendment of FASB Statements 60, 97, and 113<span style="mso-spacerun:yes"> </span>and Interpretation No. 40</span></i></p> </td> </tr> <tr style="mso-yfti-irow:121;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">121</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting<span style="mso-spacerun:yes"> </span>for<span style="mso-spacerun:yes"> </span>the<span style="mso-spacerun:yes"> </span>Impairment<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>Long-Lived<span style="mso-spacerun:yes"> </span>Assets<span style="mso-spacerun:yes"> </span>and<span style="mso-spacerun:yes"> </span>for<span style="mso-spacerun:yes"> </span>Long-Lived</span></i></p> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Assets to Be Disposed Of</span></i></p> </td> </tr> <tr style="mso-yfti-irow:122;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">122</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting for Mortgage Servicing Rights-an amendment of FASB Statement</span></i></p> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">No.<span style="mso-spacerun:yes"> </span>65</span></i></p> </td> </tr> <tr style="mso-yfti-irow:123;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">123</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting for Stock-Based Compensation</span></i></p> </td> </tr> <tr style="mso-yfti-irow:124;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">124</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting for Certain Investments Held by Not-for-Profit Organizations</span></i></p> </td> </tr> <tr style="mso-yfti-irow:125;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">125</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting<span style="mso-spacerun:yes"> </span>for<span style="mso-spacerun:yes"> </span>Transfers<span style="mso-spacerun:yes"> </span>and<span style="mso-spacerun:yes"> </span>Servicing<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>Financial<span style="mso-spacerun:yes"> </span>Assets<span style="mso-spacerun:yes"> </span>and</span></i></p> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Extinguishments of Liabilities</span></i></p> </td> </tr> <tr style="mso-yfti-irow:126;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">126</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Exemption from Certain Required Disclosures about Financial Instruments for Certain Nonpublic Entities- an amendment to FASB Statement No.<span style="mso-spacerun:yes"> </span>107</span></i></p> </td> </tr> <tr style="mso-yfti-irow:127;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">127</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Deferral of<span style="mso-spacerun:yes"> </span>the<span style="mso-spacerun:yes"> </span>Effective Date<span style="mso-spacerun:yes"> </span>of<span style="mso-spacerun:yes"> </span>Certain Provisions of<span style="mso-spacerun:yes"> </span>FASB Statement No.</span></i></p> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">125-<span style="mso-spacerun:yes"> </span>an<span style="mso-spacerun:yes"> </span>amendment to FASB Statement No.<span style="mso-spacerun:yes"> </span>125</span></i></p> </td> </tr> <tr style="mso-yfti-irow:128;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">128</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Earnings per Share</span></i></p> </td> </tr> <tr style="mso-yfti-irow:129;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">129</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Disclosure of Information about Capital Structure</span></i></p> </td> </tr> <tr style="mso-yfti-irow:130;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">130</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Reporting Comprehensive Income</span></i></p> </td> </tr> <tr style="mso-yfti-irow:131;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">131</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Disclosures about Segments of an<span style="mso-spacerun:yes"> </span>Enterprise and Related Information</span></i></p> </td> </tr> <tr style="mso-yfti-irow:132;height:24.0pt;mso-height-rule:exactly;mso-row-margin-left: .55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">132</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Employers’ Disclosures about Pensions and Other Postretirement Benefits –an a amendment to FASB Statements No. 87,<span style="mso-spacerun:yes"> </span>88,<span style="mso-spacerun:yes"> </span>and 106.</span></i></p> </td> </tr> <tr style="mso-yfti-irow:133;mso-yfti-lastrow:yes;height:24.0pt;mso-height-rule: exactly;mso-row-margin-left:.55pt"> <td style="mso-cell-special:placeholder;border:none;padding:0cm 0cm 0cm 0cm" width="1"><p class="MsoNormal"> </p></td> <td style="width:28.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.0pt;mso-height-rule:exactly" valign="top" width="37"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; mso-font-width:102%">133</span></p> </td> <td style="width:368.25pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.0pt; mso-height-rule:exactly" valign="top" width="491"> <p class="MsoNormal" style="margin-top:.1pt;margin-right:2.55pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:12.0pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:114%">Accounting for Derivative Instruments and Hedging Activities</span></i></p> </td> </tr> <tr height="0"> <td style="border:none" width="1"><br /></td> <td style="border:none" width="37"><br /></td> <td style="border:none" width="491"><br /></td> </tr> </tbody></table> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:7.1pt;margin-bottom:.0001pt;text-align:justify;line-height:normal; mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:8.5pt; font-family:"Times New Roman","serif";color:black;mso-fareast-language:IN">Sumber: FASB, Statement of Financial Accounting Standards : Summaries and Status, </span></i><span style="font-size:8.5pt;font-family:"Times New Roman","serif";color:blue; mso-fareast-language:IN">http://www.rutgers.edu/Accounting/raw/fasb/public/index.html</span><i><span style="font-size:8.5pt;font-family:"Times New Roman","serif";color:black; mso-fareast-language:IN">, September1999</span></i></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:7.1pt;margin-bottom:.0001pt;text-align:justify;line-height:normal; mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:8.5pt; font-family:"Times New Roman","serif";color:black;mso-fareast-language:IN"> </span></i></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:7.1pt;margin-bottom:.0001pt;text-align:justify;line-height:normal; mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt; font-family:"Times New Roman","serif";color:black;mso-fareast-language:IN; mso-bidi-font-style:italic"> </span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:23.0pt; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; letter-spacing:.05pt;mso-fareast-language:IN">Dar</span><span style="font-size: 12.0pt;line-height:150%;font-family:"Times New Roman","serif";mso-fareast-language: IN">i <span style="letter-spacing:.6pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">dat</span>a <span style="letter-spacing:.6pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">d</span>i <span style="letter-spacing:.35pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">muka</span>, <span style="letter-spacing:.75pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">tampa</span>k <span style="letter-spacing:.9pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">bahw</span>a <span style="letter-spacing:.8pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">standa</span>r <span style="letter-spacing:.9pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">yan</span>g <span style="letter-spacing:.65pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">disusu</span>n <span style="letter-spacing:.9pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">sanga</span>t <span style="letter-spacing:.8pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt; mso-font-width:102%">bergantung</span> <span style="letter-spacing:.05pt">pad</span>a<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.45pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">kondis</span>i<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.65pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">masing-masin</span>g<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.35pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">negara</span>,<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.65pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">meskipu</span>n<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.85pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">diliha</span>t<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.6pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">dar</span>i<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.35pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">judu</span>l<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.45pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt; mso-font-width:102%">standarnya, </span><span style="letter-spacing:.1pt">beberap</span>a <span style="letter-spacing:.3pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">standa</span>r <span style="letter-spacing:.2pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">memilik</span>i <span style="letter-spacing:.3pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">kemiripan</span>.<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.8pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">Cuku</span>p <span style="letter-spacing:1.55pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">banya</span>k <span style="letter-spacing:1.6pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">jug</span>a <span style="letter-spacing:1.35pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">standa</span>r <span style="letter-spacing:1.65pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">akuntans</span>i <span style="letter-spacing:1.85pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt;mso-font-width:102%">di </span><span style="letter-spacing:.1pt">Amerik</span>a <span style="letter-spacing:1.55pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Serika</span>t <span style="letter-spacing:1.45pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">yan</span>g <span style="letter-spacing:1.25pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">berup</span>a <span style="letter-spacing:1.4pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">amandeme</span>n <span style="letter-spacing:1.9pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.6pt; mso-font-width:117%">(</span><i><span style="letter-spacing:.1pt;mso-font-width: 117%">amendment</span></i><span style="mso-font-width:117%">) <span style="letter-spacing:.55pt"><span style="mso-spacerun:yes"> </span></span></span><span style="letter-spacing:.15pt">da</span>n <span style="letter-spacing:1.65pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.15pt">penarika</span>n <span style="letter-spacing:2.25pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.15pt;mso-font-width:102%">kembali </span><span style="letter-spacing:-.3pt;mso-font-width:111%">(</span><i><span style="letter-spacing:.1pt;mso-font-width:111%">rescission</span></i><span style="mso-font-width:111%">)<span style="letter-spacing:.25pt"> </span></span><span style="letter-spacing:.1pt">standa</span>r<span style="letter-spacing:1.15pt"> </span><span style="letter-spacing:.1pt">yan</span>g<span style="letter-spacing:.9pt"> </span><span style="letter-spacing:.1pt">tela</span>h<span style="letter-spacing:.9pt"> </span><span style="letter-spacing:.1pt">diterbitka</span>n<span style="letter-spacing:1.45pt"> </span><span style="letter-spacing:.1pt;mso-font-width:102%">sebelumnya.</span></span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:23.0pt; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-fareast-language:IN"> </span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:justify;line-height:150%; mso-layout-grid-align:none;text-autospace:none"><b style="mso-bidi-font-weight: normal"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-fareast-language:IN">Harmonisasi versus standarisasi</span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:-.05pt;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; letter-spacing:.1pt;mso-fareast-language:IN">Globalisas</span><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-fareast-language:IN">i <span style="letter-spacing:2.05pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">jug</span>a <span style="letter-spacing:1.5pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">membaw</span>a <span style="letter-spacing:2.0pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">implikas</span>i <span style="letter-spacing:1.9pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">bahw</span>a <span style="letter-spacing:1.7pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">hal-ha</span>l <span style="letter-spacing:1.75pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">yan</span>g <span style="letter-spacing:1.55pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">duluny</span>a <span style="letter-spacing:1.8pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt;mso-font-width:102%">dianggap </span><span style="letter-spacing:.1pt">merupaka</span>n<span style="letter-spacing:2.55pt"> </span><span style="letter-spacing:.1pt">kewenanga</span>n<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.1pt">da</span>n<span style="letter-spacing:1.85pt"> </span><span style="letter-spacing:.1pt">tanggun</span>g<span style="letter-spacing:2.4pt"> </span><span style="letter-spacing:.1pt">jawa</span>b<span style="letter-spacing:2.05pt"> </span><span style="letter-spacing:.1pt">tia</span>p<span style="letter-spacing:1.9pt"> </span><span style="letter-spacing:.1pt">negar</span>a<span style="letter-spacing:2.15pt"> </span><span style="letter-spacing:.1pt">tida</span>k<span style="letter-spacing:2.0pt"> </span><span style="letter-spacing:.1pt">mungki</span>n<span style="letter-spacing:2.35pt"> </span><span style="letter-spacing:.1pt">lag</span>i<span style="letter-spacing:1.85pt"> </span><span style="letter-spacing:.1pt; mso-font-width:102%">tidak </span><span style="letter-spacing:.05pt">dipengaruh</span>i<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.2pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">ole</span>h <span style="letter-spacing:2.15pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">duni</span>a <span style="letter-spacing:2.3pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">internasional</span>.<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.15pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Demikia</span>n <span style="letter-spacing:2.6pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">jug</span>a <span style="letter-spacing:2.1pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">halny</span>a <span style="letter-spacing:2.35pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">denga</span>n <span style="letter-spacing:2.4pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt; mso-font-width:102%">pelaporan </span><span style="letter-spacing:.1pt">keuanga</span>n<span style="letter-spacing:1.3pt"> </span><span style="letter-spacing:.1pt">da</span>n<span style="letter-spacing:.8pt"> </span><span style="letter-spacing:.1pt">standa</span>r<span style="letter-spacing:1.15pt"> </span><span style="letter-spacing:.1pt; mso-font-width:102%">akuntansi.</span></span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:-.05pt;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; letter-spacing:.1pt;mso-fareast-language:IN">Sala</span><span style="font-size: 12.0pt;line-height:150%;font-family:"Times New Roman","serif";mso-fareast-language: IN">h <span style="letter-spacing:2.55pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">sat</span>u <span style="letter-spacing:2.4pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">karakteristi</span>k<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.55pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">kualitati</span>f<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.25pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">dar</span>i <span style="letter-spacing:2.4pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">informas</span>i<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.25pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">akuntans</span>i<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.3pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">adala</span>h<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.1pt;mso-font-width: 102%">dapat </span><span style="letter-spacing:.2pt">diperbandingka</span>n <span style="letter-spacing:.95pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:-2.35pt;mso-font-width:114%">(</span><i><span style="letter-spacing:.15pt;mso-font-width:114%">comparability</span></i><span style="letter-spacing:.1pt;mso-font-width:114%">)</span><span style="mso-font-width: 114%">,<span style="letter-spacing:2.75pt"> </span></span><span style="letter-spacing:.1pt">termasu</span>k <span style="letter-spacing:.8pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">d</span>i <span style="letter-spacing:.1pt"><span style="mso-spacerun:yes"> </span>dalamny</span>a <span style="letter-spacing: .8pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing: .1pt">jug</span>a <span style="letter-spacing:.35pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">informas</span>i <span style="letter-spacing:.8pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt;mso-font-width:102%">akuntansi </span><span style="letter-spacing:.1pt">internasiona</span>l<span style="letter-spacing: 2.35pt"> </span><span style="letter-spacing:.1pt">yan</span>g<span style="letter-spacing:1.65pt"> </span><span style="letter-spacing:.1pt">jug</span>a<span style="letter-spacing:1.6pt"> </span><span style="letter-spacing:.1pt">haru</span>s<span style="letter-spacing:1.7pt"> </span><span style="letter-spacing:.1pt">dapa</span>t<span style="letter-spacing:1.7pt"> </span><span style="letter-spacing:.1pt">diperbandingka</span>n <span style="letter-spacing:.05pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">menginga</span>t<span style="letter-spacing:2.15pt"> </span><span style="letter-spacing:.1pt">pentingny</span>a<span style="letter-spacing:2.2pt"> </span><span style="letter-spacing:.1pt">ha</span>l<span style="letter-spacing:1.5pt"> </span><span style="letter-spacing:.1pt; mso-font-width:102%">ini </span><span style="letter-spacing:.05pt">d</span>i<span style="letter-spacing:2.55pt"> </span><span style="letter-spacing:.05pt">duni</span>a <span style="letter-spacing:.25pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">perdaganga</span>n <span style="letter-spacing: .9pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing: .05pt">da</span>n <span style="letter-spacing:.1pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">investas</span>i <span style="letter-spacing:.55pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">internasional</span>. <span style="letter-spacing: 1.0pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing: .05pt">Dala</span>m <span style="letter-spacing:.35pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">ha</span>l <span style="letter-spacing:.05pt"><span style="mso-spacerun:yes"> </span>ingi</span>n <span style="letter-spacing:.2pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">diperole</span>h<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.15pt"><span style="mso-spacerun:yes"> </span></span><i><span style="mso-font-width:123%">full </span><span style="letter-spacing:.1pt;mso-font-width:116%">comparabilit</span><span style="mso-font-width:116%">y <span style="letter-spacing:2.0pt"><span style="mso-spacerun:yes"> </span></span></span></i><span style="letter-spacing: .1pt">yan</span>g <span style="letter-spacing:2.3pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">berlak</span>u <span style="letter-spacing:2.55pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">lua</span>s <span style="letter-spacing:2.25pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">secar</span>a <span style="letter-spacing:2.45pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">internasional</span>,<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.5pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">diperluka</span>n<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.2pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt; mso-font-width:102%">standardisasi </span><span style="letter-spacing:.1pt">standa</span>r<span style="letter-spacing:1.15pt"> </span><span style="letter-spacing:.1pt">akuntans</span>i<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.1pt; mso-font-width:102%">internasional.</span></span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:-.05pt;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; letter-spacing:.05pt;mso-fareast-language:IN">D</span><span style="font-size: 12.0pt;line-height:150%;font-family:"Times New Roman","serif";mso-fareast-language: IN">i <span style="letter-spacing:2.45pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">sis</span>i <span style="letter-spacing:2.55pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">lain</span>, <span style="letter-spacing:2.65pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">adany</span>a<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.25pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">faktor-fakto</span>r<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.75pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">tertent</span>u<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.35pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">yan</span>g<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.05pt"><span style="mso-spacerun:yes"> </span>khusu</span>s<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.25pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">d</span>i <span style="letter-spacing:2.4pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">suat</span>u <span style="letter-spacing:.05pt; mso-font-width:102%">negara,</span> <span style="letter-spacing:.1pt">membua</span>t<span style="letter-spacing:2.45pt"> </span><span style="letter-spacing:.1pt">masi</span>h<span style="letter-spacing:2.2pt"> </span><span style="letter-spacing:.1pt">diperlukanny</span>a <span style="letter-spacing:.3pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">standa</span>r<span style="letter-spacing:2.3pt"> </span><span style="letter-spacing:.1pt">akuntans</span>i<span style="letter-spacing:2.55pt"> </span><span style="letter-spacing:.1pt">nasiona</span>l<span style="letter-spacing: 2.4pt"> </span><span style="letter-spacing:.1pt">yan</span>g<span style="letter-spacing:2.05pt"> </span><span style="letter-spacing:.1pt">berlak</span>u<span style="letter-spacing:2.3pt"> </span><span style="letter-spacing:.1pt">d</span>i<span style="letter-spacing:1.8pt"> </span><span style="letter-spacing:.1pt; mso-font-width:102%">negara </span><span style="letter-spacing:.05pt">tersebut</span>. <span style="letter-spacing:.8pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Ha</span>l <span style="letter-spacing:.55pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">in</span>i <span style="letter-spacing:.5pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">dapa</span>t <span style="letter-spacing:.75pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">diliha</span>t <span style="letter-spacing:.85pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">dala</span>m <span style="letter-spacing:.8pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">tampila</span>n <span style="letter-spacing:1.05pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">pembandinga</span>n <span style="letter-spacing: 1.55pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing: .1pt">standa</span>r <span style="letter-spacing:.95pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt; mso-font-width:102%">akuntansi </span><span style="letter-spacing:.1pt">keuanga</span>n <span style="letter-spacing:.95pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">d</span>i <span style="letter-spacing:.25pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Indonesi</span>a <span style="letter-spacing:.95pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">da</span>n <span style="letter-spacing:.45pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Amerik</span>a <span style="letter-spacing:.85pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Serika</span>t <span style="letter-spacing:.75pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">d</span>i <span style="letter-spacing:.25pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">muka</span>. <span style="letter-spacing:.65pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Dala</span>m <span style="letter-spacing:.7pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Standa</span>r <span style="letter-spacing:.8pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt; mso-font-width:102%">Akuntansi </span><span style="letter-spacing:.1pt">Keuanga</span>n<span style="letter-spacing:2.6pt"> </span><span style="letter-spacing:.1pt">d</span>i<span style="letter-spacing:1.85pt"> </span><span style="letter-spacing:.1pt">Indonesi</span>a<span style="letter-spacing:2.55pt"> </span><span style="letter-spacing:.1pt">terdapa</span>t<span style="letter-spacing:2.45pt"> </span><span style="letter-spacing:.1pt">Akuntans</span>i<span style="letter-spacing:2.6pt"> </span><span style="letter-spacing:.1pt">untu</span>k<span style="letter-spacing:2.25pt"> </span><span style="letter-spacing:.1pt">Perkoperasia</span>n <span style="letter-spacing:.35pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">yan</span>g<span style="letter-spacing:2.1pt"> </span><span style="letter-spacing:.1pt">belu</span>m<span style="letter-spacing:2.25pt"> </span><span style="letter-spacing:.1pt;mso-font-width:102%">tentu </span><span style="letter-spacing:.05pt">dibutuhka</span>n<span style="letter-spacing:1.65pt"> </span><span style="letter-spacing:.05pt">d</span>i<span style="letter-spacing: .75pt"> </span><span style="letter-spacing:.05pt">Amerik</span>a<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.05pt">Serikat</span>.<span style="letter-spacing:1.3pt"> </span><span style="letter-spacing:.1pt">Berdasarka</span>n<span style="letter-spacing:1.95pt"> </span><span style="letter-spacing:.1pt">ha</span>l<span style="letter-spacing:1.1pt"> </span><span style="letter-spacing:.1pt">ini</span>,<span style="letter-spacing:1.1pt"> </span><span style="letter-spacing:.1pt">keci</span>l<span style="letter-spacing:1.2pt"> </span><span style="letter-spacing:.1pt">kemungkina</span>n<span style="letter-spacing:2.0pt"> </span><span style="letter-spacing:.1pt">da</span>n<span style="letter-spacing:1.15pt"> </span><span style="letter-spacing:.1pt; mso-font-width:102%">kurang </span><i><span style="letter-spacing:-.1pt; mso-font-width:114%">feasibl</span><span style="mso-font-width:114%">e <span style="letter-spacing:.45pt"><span style="mso-spacerun:yes"> </span></span></span></i><span style="letter-spacing:.1pt">untu</span>k <span style="letter-spacing:.45pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">membua</span>t <span style="letter-spacing:.75pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">suat</span>u <span style="letter-spacing:.4pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">standa</span>r <span style="letter-spacing:.6pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">akuntans</span>i <span style="letter-spacing:.8pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">internasiona</span>l <span style="letter-spacing:1.1pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">yan</span>g <span style="letter-spacing:.35pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">lengka</span>p <span style="letter-spacing:.6pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt;mso-font-width:102%">dan </span><span style="mso-font-width:102%">komprehensif.</span></span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:-.05pt;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; letter-spacing:.1pt;mso-fareast-language:IN">Konse</span><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-fareast-language:IN">p<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.1pt">yan</span>g<span style="mso-spacerun:yes"> </span><span style="letter-spacing:2.4pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">ternyat</span>a<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.1pt"><span style="mso-spacerun:yes"> </span>lebi</span>h<span style="mso-spacerun:yes"> </span><span style="letter-spacing:2.45pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">popule</span>r<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.1pt">dibandingka</span>n<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.55pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">standardisas</span>i<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.55pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt; mso-font-width:102%">untuk </span><span style="letter-spacing:.1pt">menjembatan</span>i<span style="letter-spacing:2.15pt"> </span><span style="letter-spacing:.1pt">berbaga</span>i<span style="letter-spacing:1.65pt"> </span><span style="letter-spacing:.1pt">maca</span>m<span style="letter-spacing:1.55pt"> </span><span style="letter-spacing:.1pt">standa</span>r<span style="letter-spacing:1.6pt"> </span><span style="letter-spacing:.1pt">akuntans</span>i<span style="letter-spacing:1.8pt"> </span><span style="letter-spacing:.1pt">d</span>i<span style="letter-spacing:1.05pt"> </span><span style="letter-spacing:.1pt">berbaga</span>i<span style="letter-spacing:1.65pt"> </span><span style="letter-spacing:.1pt">negar</span>a<span style="letter-spacing:1.5pt"> </span><span style="letter-spacing:.1pt">adala</span>h<span style="letter-spacing:1.5pt"> </span><span style="letter-spacing:.1pt; mso-font-width:102%">konsep </span><span style="letter-spacing:.05pt">harmonisasi</span>.<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.05pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Harmonisas</span>i<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.4pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">standa</span>r <span style="letter-spacing:2.55pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">akuntans</span>i<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.15pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">diartika</span>n<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.1pt"><span style="mso-spacerun:yes"> </span>sebaga</span>i <span style="letter-spacing: 2.55pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing: .1pt;mso-font-width:102%">meminimumkan </span><span style="letter-spacing:.05pt">adany</span>a<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.75pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">perbedaa</span>n<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.0pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">standa</span>r<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.8pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">akuntans</span>i<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.0pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">d</span>i<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.25pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">berbaga</span>i<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.85pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">negar</span>a<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.7pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">(Iqba</span>l<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.6pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt; mso-font-width:102%">1997:35). </span><span style="letter-spacing:.1pt">Harmonisas</span>i <span style="letter-spacing:2.6pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">jug</span>a <span style="letter-spacing:1.85pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">bis</span>a <span style="letter-spacing:1.85pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">diartika</span>n <span style="letter-spacing:2.3pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">sebaga</span>i <span style="letter-spacing:2.15pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">sekelompo</span>k <span style="letter-spacing:2.5pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">negar</span>a <span style="letter-spacing:2.1pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">yan</span>g <span style="letter-spacing:1.9pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt; mso-font-width:102%">menyepakati </span><span style="letter-spacing:.1pt">suat</span>u <span style="letter-spacing:.85pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">standa</span>r <span style="letter-spacing:1.05pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">akuntans</span>i <span style="letter-spacing:1.25pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">yan</span>g <span style="letter-spacing:.8pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">mirip</span>, <span style="letter-spacing:.9pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">namu</span>n <span style="letter-spacing:.95pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">mengharuska</span>n <span style="letter-spacing:1.7pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">adany</span>a <span style="letter-spacing:1.0pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt; mso-font-width:102%">pelaksanaan </span><span style="letter-spacing:.05pt">yan</span>g<span style="letter-spacing:1.45pt"> </span><span style="letter-spacing:.05pt">tida</span>k<span style="letter-spacing:1.45pt"> </span><span style="letter-spacing:.05pt">mengikut</span>i<span style="letter-spacing:1.9pt"> </span><span style="letter-spacing:.05pt">standa</span>r<span style="letter-spacing:1.7pt"> </span><span style="letter-spacing:.05pt">haru</span>s<span style="letter-spacing:1.5pt"> </span><span style="letter-spacing:.05pt">diungkapka</span>n<span style="letter-spacing:2.15pt"> </span><span style="letter-spacing:.05pt">da</span>n<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.05pt">direkonsilias</span>i<span style="letter-spacing:2.2pt"> </span><span style="letter-spacing:.05pt">denga</span>n<span style="letter-spacing:1.65pt"> </span><span style="letter-spacing:.05pt; mso-font-width:102%">standar </span><span style="letter-spacing:.1pt">yan</span>g <span style="letter-spacing:.6pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">disepakat</span>i <span style="letter-spacing:1.05pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">bersama</span>. <span style="letter-spacing:.95pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Lembaga-lembag</span>a <span style="letter-spacing: 1.75pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing: .1pt">yan</span>g <span style="letter-spacing:.6pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">akti</span>f <span style="letter-spacing:.55pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">dala</span>m <span style="letter-spacing:.7pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">usah</span>a <span style="letter-spacing:.7pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt;mso-font-width:102%">harmonisasi </span><span style="letter-spacing:.1pt">standa</span>r<span style="letter-spacing:2.2pt"> </span><span style="letter-spacing:.1pt">akuntans</span>i<span style="letter-spacing:2.45pt"> </span><span style="letter-spacing:.1pt">in</span>i<span style="letter-spacing: 1.8pt"> </span><span style="letter-spacing:.1pt">antar</span>a<span style="letter-spacing:2.15pt"> </span><span style="letter-spacing:.1pt">lai</span>n<span style="letter-spacing:1.9pt"> </span><span style="letter-spacing:.1pt">adala</span>h<span style="letter-spacing:2.15pt"> </span><span style="letter-spacing:.1pt">IAS</span>C<span style="letter-spacing:2.0pt"> </span><span style="letter-spacing:-1.6pt; mso-font-width:116%">(</span><i><span style="letter-spacing:.1pt;mso-font-width: 116%">Internationa</span><span style="mso-font-width:116%">l <span style="letter-spacing:.55pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Accountin</span>g<span style="letter-spacing:1.6pt"> </span></span><span style="letter-spacing:.1pt;mso-font-width:124%">Standard </span><span style="letter-spacing:.15pt;mso-font-width:113%">Committee</span></i><span style="letter-spacing:.05pt;mso-font-width:113%">)</span><span style="mso-font-width:113%">, <span style="letter-spacing:.55pt"><span style="mso-spacerun:yes"> </span></span></span><span style="letter-spacing: .05pt">Perserikata</span>n <span style="letter-spacing:1.95pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">Bangsa-Bangs</span>a <span style="letter-spacing:2.15pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">da</span>n <span style="letter-spacing:1.15pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">OEC</span>D <span style="letter-spacing:1.35pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:-.3pt;mso-font-width:115%">(</span><i><span style="letter-spacing:.1pt;mso-font-width:115%">Organizatio</span><span style="mso-font-width:115%">n <span style="letter-spacing:1.15pt"><span style="mso-spacerun:yes"> </span></span></span><span style="letter-spacing: .1pt">fo</span>r<span style="mso-spacerun:yes"> </span><span style="letter-spacing: .35pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing: .1pt;mso-font-width:114%">Economic Cooperatio</span><span style="mso-font-width: 114%">n<span style="letter-spacing:.8pt"> </span><span style="letter-spacing: .1pt">an</span>d <span style="letter-spacing:.3pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Development</span></span></i><span style="letter-spacing:.05pt;mso-font-width:114%">)</span><span style="mso-font-width:114%">.<span style="letter-spacing:1.55pt"> </span></span><span style="letter-spacing:.05pt">Beberap</span>a <span style="letter-spacing:1.0pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">piha</span>k <span style="letter-spacing:.65pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">yan</span>g <span style="letter-spacing:.6pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">diuntungka</span>n <span style="letter-spacing:1.3pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">denga</span>n <span style="letter-spacing:.8pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt; mso-font-width:102%">adanya </span><span style="letter-spacing:.1pt">harmonisas</span>i<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.95pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">in</span>i<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.1pt"><span style="mso-spacerun:yes"> </span>adala</span>h<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.45pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">perusahaan-perusahaa</span>n<span style="mso-spacerun:yes"> </span><span style="letter-spacing:2.0pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">multinasional</span>,<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.75pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">kanto</span>r<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.95pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt; mso-font-width:102%">akuntan </span><span style="letter-spacing:.1pt">internasional</span>, <span style="letter-spacing:.75pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">organisas</span>i <span style="letter-spacing:.4pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">perdagangan</span>, <span style="letter-spacing:.7pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">sert</span>a<span style="letter-spacing:2.6pt"> </span><span style="letter-spacing:.1pt">IOSC</span>O <span style="letter-spacing:.15pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:-2.5pt; mso-font-width:117%">(</span><i><span style="letter-spacing:.15pt;mso-font-width: 117%">Internationa</span><span style="mso-font-width:117%">l <span style="letter-spacing:.05pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.15pt">Organizatio</span>n<span style="letter-spacing: 1.95pt"> </span></span><span style="letter-spacing:.15pt;mso-font-width:109%">of </span><span style="letter-spacing:.1pt;mso-font-width:116%">Securitie</span><span style="mso-font-width:116%">s<span style="letter-spacing:.6pt"> </span></span><span style="letter-spacing:.1pt;mso-font-width:117%">Commissions</span></i><span style="letter-spacing:-.35pt;mso-font-width:102%">).</span></span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:-.05pt;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; letter-spacing:.05pt;mso-fareast-language:IN">IAS</span><span style="font-size: 12.0pt;line-height:150%;font-family:"Times New Roman","serif";mso-fareast-language: IN">C<span style="letter-spacing:2.05pt"> </span><span style="letter-spacing: .05pt">didirika</span>n<span style="letter-spacing:2.4pt"> </span><span style="letter-spacing:.05pt">pad</span>a<span style="letter-spacing:2.0pt"> </span><span style="letter-spacing:.05pt">tahu</span>n<span style="letter-spacing:2.1pt"> </span><span style="letter-spacing:.05pt">197</span>3<span style="letter-spacing:2.0pt"> </span><span style="letter-spacing:.05pt">da</span>n<span style="letter-spacing:1.9pt"> </span><span style="letter-spacing:.05pt">beranggotaka</span>n <span style="letter-spacing: .25pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing: .05pt">anggot</span>a<span style="letter-spacing:2.3pt"> </span><span style="letter-spacing:.05pt">organisas</span>i<span style="letter-spacing:2.5pt"> </span><span style="letter-spacing:.05pt;mso-font-width:102%">profesi </span>akuntan<span style="letter-spacing:2.6pt"> </span><span style="letter-spacing:.05pt">dar</span>i<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.85pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">sepulu</span>h<span style="letter-spacing:2.3pt"> </span><span style="letter-spacing:.05pt">negara</span>.<span style="letter-spacing:2.25pt"> </span><span style="letter-spacing:.05pt">D</span>i<span style="letter-spacing:1.8pt"> </span><span style="letter-spacing:.05pt">tahu</span>n<span style="letter-spacing:2.1pt"> </span><span style="letter-spacing:.05pt">1999</span>, <span style="letter-spacing:.9pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">keanggotaa</span>n<span style="mso-spacerun:yes"> </span><span style="letter-spacing:2.55pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">IAS</span>C<span style="letter-spacing:2.55pt"> </span><span style="letter-spacing:.05pt">terdir</span>i<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.05pt">dar</span>i<span style="letter-spacing:2.45pt"> </span><span style="letter-spacing:.05pt; mso-font-width:102%">134 </span><span style="letter-spacing:.05pt">organisas</span>i <span style="letter-spacing:2.5pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">profes</span>i <span style="letter-spacing:2.2pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">akunta</span>n <span style="letter-spacing:2.35pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">dar</span>i <span style="letter-spacing:1.95pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">10</span>4 <span style="letter-spacing:1.9pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">negara</span>, <span style="letter-spacing:2.25pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">termasu</span>k <span style="letter-spacing:2.45pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">Indonesia</span>. <span style="letter-spacing: 2.5pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing: .05pt">Tujua</span>n <span style="letter-spacing:2.25pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt; mso-font-width:102%">IASC </span><span style="letter-spacing:.1pt">adala</span>h <span style="letter-spacing:.85pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">(1</span>) <span style="letter-spacing:.5pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">merumuska</span>n <span style="letter-spacing:1.4pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">da</span>n <span style="letter-spacing:.6pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">menerbitka</span>n <span style="letter-spacing:1.4pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">standa</span>r <span style="letter-spacing:.95pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">akuntans</span>i <span style="letter-spacing:1.15pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">sehubunga</span>n <span style="letter-spacing:1.35pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt; mso-font-width:102%">dengan </span><span style="letter-spacing:.1pt">pelapora</span>n<span style="letter-spacing:2.1pt"> </span><span style="letter-spacing:.1pt">keuanga</span>n <span style="letter-spacing:.9pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">da</span>n<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.55pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">mempromosikanny</span>a <span style="letter-spacing:1.95pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">untu</span>k <span style="letter-spacing:.7pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">bis</span>a <span style="letter-spacing:.5pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">diterim</span>a <span style="letter-spacing:.9pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">secar</span>a <span style="letter-spacing:.7pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">lua</span>s <span style="letter-spacing:.5pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt; mso-font-width:102%">di </span><span style="letter-spacing:.05pt">seluru</span>h<span style="letter-spacing:2.15pt"> </span><span style="letter-spacing:.05pt">dunia</span>,<span style="letter-spacing:2.05pt"> </span><span style="letter-spacing:.05pt">sert</span>a<span style="letter-spacing:1.95pt"> </span><span style="letter-spacing:.05pt">(2</span>)<span style="letter-spacing:1.7pt"> </span><span style="letter-spacing:.05pt">bekerj</span>a<span style="letter-spacing:2.15pt"> </span><span style="letter-spacing:.05pt">untu</span>k<span style="letter-spacing:2.05pt"> </span><span style="letter-spacing:.05pt">pengembanga</span>n <span style="letter-spacing:.2pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">da</span>n<span style="letter-spacing:1.8pt"> </span><span style="letter-spacing:.05pt">harmonisas</span>i<span style="letter-spacing: 2.6pt"> </span><span style="letter-spacing:.05pt">standa</span>r<span style="letter-spacing:2.15pt"> </span><span style="letter-spacing:.05pt; mso-font-width:102%">dan </span><span style="letter-spacing:.1pt">prosedu</span>r <span style="letter-spacing:2.5pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">akuntans</span>i <span style="letter-spacing:2.65pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">sehubunga</span>n<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.2pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">denga</span>n <span style="letter-spacing:2.4pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">pelapora</span>n <span style="letter-spacing:2.6pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">keuangan</span>.<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.6pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">Beberap</span>a<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.5pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt; mso-font-width:102%">negara</span> <span style="letter-spacing:.1pt">sepert</span>i<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.25pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Singapura</span>,<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.6pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Zimbabw</span>e<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.55pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">da</span>n<span style="mso-spacerun:yes"> </span><span style="letter-spacing:2.6pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Kuwai</span>t<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.3pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">mala</span>h<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.2pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">mengadops</span>i<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.05pt"><span style="mso-spacerun:yes"> </span></span><i><span style="letter-spacing:.2pt; mso-font-width:119%">International</span></i> <i><span style="letter-spacing: .1pt;mso-font-width:118%">Accountin</span><span style="mso-font-width:118%">g<span style="letter-spacing:-1.2pt"> </span><span style="letter-spacing:.1pt">Standar</span>d<span style="letter-spacing:2.25pt"> </span></span></i><span style="letter-spacing: .1pt">sebaga</span>i<span style="letter-spacing:1.1pt"> </span><span style="letter-spacing:.1pt">standa</span>r<span style="letter-spacing:1.15pt"> </span><span style="letter-spacing:.1pt">akuntans</span>i<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.1pt">negar</span>a<span style="letter-spacing: 1.05pt"> </span><span style="letter-spacing:.1pt;mso-font-width:102%">mereka.</span></span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:2.55pt;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; letter-spacing:.05pt;mso-fareast-language:IN">IAS</span><span style="font-size: 12.0pt;line-height:150%;font-family:"Times New Roman","serif";mso-fareast-language: IN">C <span style="letter-spacing:1.4pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">memilik</span>i <span style="letter-spacing:1.75pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">kelompo</span>k <span style="letter-spacing:1.8pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">konsultati</span>f <span style="letter-spacing:1.9pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">yan</span>g <span style="letter-spacing:1.4pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">disebu</span>t <span style="letter-spacing:1.45pt"><span style="mso-spacerun:yes"> </span></span><i><span style="letter-spacing:.1pt;mso-font-width:118%">IAS</span><span style="mso-font-width:118%">C <span style="letter-spacing:1.4pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Consultativ</span>e <span style="letter-spacing:.2pt"><span style="mso-spacerun:yes"> </span></span></span><span style="letter-spacing:.1pt;mso-font-width:114%">Group </span></i><span style="letter-spacing:.05pt">yan</span>g <span style="letter-spacing:1.75pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">terdir</span>i <span style="letter-spacing:1.9pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">dar</span>i <span style="letter-spacing:1.7pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">pihak-piha</span>k <span style="letter-spacing:2.4pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">yan</span>g <span style="letter-spacing:1.75pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">mewakil</span>i <span style="letter-spacing:2.15pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">par</span>a <span style="letter-spacing:1.75pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">penggun</span>a <span style="letter-spacing:2.2pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">lapora</span>n <span style="letter-spacing:2.0pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt; mso-font-width:102%">keuangan, </span><span style="letter-spacing:.1pt">pembua</span>t<span style="letter-spacing:2.15pt"> </span><span style="letter-spacing:.1pt">lapora</span>n<span style="letter-spacing:2.05pt"> </span><span style="letter-spacing:.1pt">keuangan</span>,<span style="letter-spacing:2.3pt"> </span><span style="letter-spacing:.1pt">lembaga-lembag</span>a <span style="letter-spacing:.3pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">pembua</span>t<span style="letter-spacing:2.15pt"> </span><span style="letter-spacing:.1pt">standar</span>,<span style="letter-spacing:2.15pt"> </span><span style="letter-spacing:.1pt">da</span>n<span style="letter-spacing: 1.7pt"> </span><span style="letter-spacing:.1pt">pengama</span>t<span style="letter-spacing:2.25pt"> </span><span style="letter-spacing:.1pt; mso-font-width:102%">dari </span><span style="letter-spacing:.1pt">organisas</span>i<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.65pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">antar-pemerintah</span>.<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.65pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Kelompo</span>k<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.55pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">in</span>i<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.9pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">bertem</span>u<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.4pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">secar</span>a<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.2pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">teratu</span>r<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.3pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt; mso-font-width:102%">untuk </span><span style="letter-spacing:.05pt">membicaraka</span>n<span style="letter-spacing:1.9pt"> </span><span style="letter-spacing:.05pt">kebijakan</span>,<span style="letter-spacing:1.5pt"> </span><span style="letter-spacing:.05pt">prinsi</span>p<span style="letter-spacing:1.25pt"> </span><span style="letter-spacing:.05pt">da</span>n<span style="letter-spacing:.95pt"> </span><span style="letter-spacing:.05pt">hal-ha</span>l<span style="letter-spacing:1.25pt"> </span><span style="letter-spacing:.05pt">yan</span>g<span style="letter-spacing:1.05pt"> </span><span style="letter-spacing:.05pt">berkaita</span>n<span style="letter-spacing:1.45pt"> </span><span style="letter-spacing:.05pt">denga</span>n<span style="letter-spacing:1.25pt"> </span><span style="letter-spacing:.05pt">perana</span>n<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.05pt; mso-font-width:102%">IASC.</span></span></p> <p class="MsoNormal" style="margin: 0cm -1pt 0.0001pt 0cm; text-align: justify; line-height: 150%;"><span style="font-size:12.0pt; line-height:150%;font-family:"Times New Roman","serif";letter-spacing:.05pt; mso-fareast-language:IN">Standa</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">r<span style="letter-spacing:1.55pt"> </span><span style="letter-spacing:.05pt">akuntans</span>i<span style="letter-spacing:1.75pt"> </span><span style="letter-spacing:.05pt">internasiona</span>l<span style="letter-spacing:2.0pt"> </span><span style="letter-spacing:.05pt">yan</span>g<span style="letter-spacing:1.3pt"> </span><span style="letter-spacing:.05pt">tela</span>h<span style="letter-spacing:1.3pt"> </span><span style="letter-spacing:.05pt">diterbitka</span>n<span style="letter-spacing:1.85pt"> </span><span style="letter-spacing:.05pt">IAS</span>C<span style="letter-spacing:1.3pt"> </span><span style="letter-spacing:.05pt">dapa</span>t<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.05pt">diliha</span>t<span style="letter-spacing:1.45pt"> </span><span style="letter-spacing:.05pt; mso-font-width:102%">pada</span> <span style="letter-spacing:.05pt">Tabe</span>l<span style="letter-spacing:.9pt"> </span><span style="letter-spacing:.05pt">3</span>.<span style="letter-spacing:.55pt"> </span><span style="letter-spacing:.05pt">beriku</span>t<span style="letter-spacing:1.05pt"> </span><span 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line-height:150%;font-family:"Times New Roman","serif"">Daftar Standar Akuntansi Internasional (IAS)</span></b></p> <p class="MsoNormal" style="margin: 0cm -1pt 0.0001pt 0cm; text-align: justify; line-height: 150%;"><br /><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style="letter-spacing: 0.05pt;"></span></span></p><p class="MsoNormal" style="margin: 0cm -1pt 0.0001pt 0cm; text-align: justify; line-height: 150%;"><!--[if gte mso 9]><xml> <w:worddocument> <w:view>Print</w:View> <w:zoom>0</w:Zoom> <w:trackmoves/> <w:trackformatting/> <w:punctuationkerning/> <w:validateagainstschemas/> <w:saveifxmlinvalid>false</w:SaveIfXMLInvalid> <w:ignoremixedcontent>false</w:IgnoreMixedContent> <w:alwaysshowplaceholdertext>false</w:AlwaysShowPlaceholderText> <w:donotpromoteqf/> <w:lidthemeother>IN</w:LidThemeOther> <w:lidthemeasian>X-NONE</w:LidThemeAsian> <w:lidthemecomplexscript>X-NONE</w:LidThemeComplexScript> <w:compatibility> 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{mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Calibri","sans-serif"; mso-fareast-font-family:Calibri; mso-bidi-font-family:"Times New Roman";} </style> <![endif]--> </p><table class="MsoNormalTable" style="margin-left:5.45pt;border-collapse:collapse;mso-table-layout-alt:fixed; mso-padding-alt:0cm 0cm 0cm 0cm" border="0" cellpadding="0" cellspacing="0"> <tbody><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes;height:12.0pt;mso-height-rule: exactly"> <td style="width:27.0pt;border:solid black 1.0pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.0pt; mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.3pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.1pt;mso-font-width:121%">No</span></b><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border:solid black 1.0pt; border-left:none;mso-border-left-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.0pt;mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.3pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.1pt;mso-font-width:124%">Judu</span></b><b><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;mso-font-width:124%">l<span style="letter-spacing: 1.0pt"> </span><span style="letter-spacing:.1pt">Standa</span>r<span style="letter-spacing:.25pt"> </span><span style="letter-spacing:.1pt">Akuntans</span>i<span style="letter-spacing:.2pt"> </span></span></b><b><span style="font-size: 9.5pt;font-family:"Times New Roman","serif";position:relative;top:.5pt; mso-text-raise:-.5pt;letter-spacing:.1pt;mso-font-width:126%">Internasional</span></b><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:1;height:12.75pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;mso-font-width:102%">1</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.1pt;mso-font-width:114%">Presentatio</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";mso-font-width: 114%">n<span style="letter-spacing:.7pt"> </span></span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .1pt">o</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"">f<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.1pt; mso-font-width:117%">Financia</span><span style="mso-font-width:117%">l<span style="letter-spacing:.55pt"> </span></span><span style="letter-spacing:.1pt; mso-font-width:121%">Statements</span></span></i><span style="font-size:12.0pt; font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:2;height:12.75pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;mso-font-width:102%">2</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.1pt;mso-font-width:116%">Inventories</span></i><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:3;height:12.0pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.0pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;mso-font-width:102%">3</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.0pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.3pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.05pt;mso-font-width:116%">Supersede</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;mso-font-width:116%">d<span style="letter-spacing: .8pt"> </span></span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:.05pt">b</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt">y<span style="letter-spacing:2.05pt"> </span><span style="letter-spacing:.05pt;mso-font-width:125%">IA</span><span style="mso-font-width:125%">S<span style="letter-spacing:.3pt"> </span></span><span style="letter-spacing:.05pt">2</span>7<span style="letter-spacing:2.15pt"> </span><span style="letter-spacing:.05pt;mso-font-width:123%">an</span><span style="mso-font-width:123%">d<span style="letter-spacing:.1pt"> </span><span style="letter-spacing:.05pt">IA</span>S<span style="letter-spacing:.65pt"> </span></span><span style="letter-spacing:.05pt;mso-font-width:114%">28</span></span></i><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:4;height:12.75pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;mso-font-width:102%">4</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.1pt;mso-font-width:112%">Depreciatio</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";mso-font-width: 112%">n<span style="letter-spacing:.8pt"> </span></span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .1pt;mso-font-width:115%">Accounting</span></i><span style="font-size:12.0pt; font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:5;height:12.75pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;mso-font-width:102%">5</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.1pt;mso-font-width:118%">Informatio</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";mso-font-width: 118%">n<span style="letter-spacing:.55pt"> </span></span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .1pt">t</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"">o<span style="letter-spacing:1.6pt"> </span><span style="letter-spacing:.1pt">b</span>e<span style="letter-spacing:1.4pt"> </span><span style="letter-spacing:.1pt; mso-font-width:111%">Disclose</span><span style="mso-font-width:111%">d<span style="letter-spacing:.7pt"> </span></span><span style="letter-spacing:.1pt">i</span>n <span style="letter-spacing:.1pt"><span style="mso-spacerun:yes"> </span><span style="mso-font-width:118%">Financia</span></span><span style="mso-font-width: 118%">l<span style="letter-spacing:.15pt"> </span><span style="letter-spacing: .1pt">Statement</span>s<span style="letter-spacing:1.35pt"> </span></span>–<span style="letter-spacing:.8pt"> </span><span style="letter-spacing:.1pt; mso-font-width:116%">Supersede</span><span style="mso-font-width:116%">d<span style="letter-spacing:.6pt"> </span></span><span style="letter-spacing:.1pt">b</span>y<span style="letter-spacing:1.95pt"> </span><span style="letter-spacing:.1pt; mso-font-width:119%">IA</span><span style="mso-font-width:119%">S<span style="letter-spacing:1.15pt"> </span>1</span></span></i><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:6;height:12.0pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.0pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;mso-font-width:102%">6</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.0pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.3pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.05pt;mso-font-width:116%">Supersede</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;mso-font-width:116%">d<span style="letter-spacing: .65pt"> </span></span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:.05pt">b</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt">y<span style="letter-spacing:1.9pt"> </span><span style="letter-spacing:.05pt;mso-font-width:125%">IA</span><span style="mso-font-width:125%">S<span style="letter-spacing:.15pt"> </span></span><span style="letter-spacing:.05pt;mso-font-width:114%">15</span></span></i><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:7;height:12.75pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;mso-font-width:102%">7</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.1pt;mso-font-width:116%">Cas</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";mso-font-width: 116%">h<span style="letter-spacing:.45pt"> </span></span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .1pt">Flo</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"">w <span style="letter-spacing:.85pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt;mso-font-width:121%">Statements</span></span></i><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:8;height:24.75pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.75pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;mso-font-width:102%">8</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.75pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.05pt">Ne</span></i><i><span style="font-size:9.5pt; font-family:"Times New Roman","serif"">t<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.65pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt; mso-font-width:114%">Profi</span><span style="mso-font-width:114%">t <span style="letter-spacing:1.05pt"><span style="mso-spacerun:yes"> </span></span></span><span style="letter-spacing:.05pt">o</span>r <span style="letter-spacing:2.2pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">Los</span>s<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.6pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">fo</span>r<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.5pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">Th</span>e<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.85pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt; mso-font-width:116%">Period</span><span style="mso-font-width:116%">,<span style="letter-spacing:2.65pt"> </span><span style="letter-spacing:.05pt">Fundamenta</span>l <span style="letter-spacing:2.7pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">Error</span>s <span style="letter-spacing:.45pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">an</span>d <span style="letter-spacing:1.6pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">Change</span>s <span style="letter-spacing:.4pt"><span style="mso-spacerun:yes"> </span></span></span><span style="letter-spacing: .05pt;mso-font-width:124%">in</span></span></i><span style="font-size:9.5pt; font-family:"Times New Roman","serif""></span></p> <p class="MsoNormal" style="margin-top:1.05pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.05pt;mso-font-width:114%">Accountin</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";mso-font-width: 114%">g<span style="letter-spacing:.75pt"> </span></span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .05pt;mso-font-width:111%">Policies</span></i><span style="font-size:12.0pt; font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:9;height:12.75pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;mso-font-width:102%">9</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.1pt;mso-font-width:115%">Researc</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";mso-font-width: 115%">h<span style="letter-spacing:-.1pt"> </span><span style="letter-spacing: .1pt">an</span>d<span style="letter-spacing:1.3pt"> </span><span style="letter-spacing:.1pt">Developmen</span>t<span style="letter-spacing: -.3pt"> </span></span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.1pt">Cost</span></i><i><span style="font-size:9.5pt; font-family:"Times New Roman","serif"">s <span style="letter-spacing:1.05pt"><span style="mso-spacerun:yes"> </span></span>–<span style="letter-spacing:.8pt"> </span><span style="letter-spacing:.1pt;mso-font-width:116%">Supersede</span><span style="mso-font-width:116%">d<span style="letter-spacing:.6pt"> </span></span><span style="letter-spacing:.1pt">b</span>y<span style="letter-spacing:1.95pt"> </span><span style="letter-spacing:.1pt;mso-font-width:125%">IA</span><span style="mso-font-width:125%">S<span style="letter-spacing:.2pt"> </span></span><span style="letter-spacing:.1pt;mso-font-width:114%">38</span></span></i><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:10;height:12.0pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.0pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt; mso-font-width:102%">10</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.0pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.3pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.05pt;mso-font-width:116%">Contingencie</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;mso-font-width:116%">s<span style="letter-spacing: -.7pt"> </span><span style="letter-spacing:.05pt">an</span>d<span style="letter-spacing:1.3pt"> </span><span style="letter-spacing:.05pt">Event</span>s<span style="letter-spacing:1.2pt"> </span><span style="letter-spacing:.05pt">Occurrin</span>g<span style="letter-spacing:-.4pt"> </span><span style="letter-spacing:.05pt">Afte</span>r<span style="letter-spacing:.45pt"> </span></span></i><i><span style="font-size: 9.5pt;font-family:"Times New Roman","serif";position:relative;top:.5pt; mso-text-raise:-.5pt;letter-spacing:.05pt">th</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt">e <span style="letter-spacing:.55pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt; mso-font-width:116%">Balanc</span><span style="mso-font-width:116%">e<span style="letter-spacing:.1pt"> </span><span style="letter-spacing:.05pt">Shee</span>t<span style="letter-spacing:1.05pt"> </span></span><span style="letter-spacing: .05pt;mso-font-width:113%">Date</span></span></i><span style="font-size:12.0pt; font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:11;height:12.75pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:-.15pt;mso-font-width:102%">11</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.1pt;mso-font-width:115%">Constructio</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";mso-font-width: 115%">n<span style="letter-spacing:.7pt"> </span><span style="letter-spacing: .1pt">Contracts</span></span></i><span style="font-size:12.0pt;font-family: "Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:12;height:12.75pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:-.15pt;mso-font-width:102%">12</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.1pt;mso-font-width:114%">Accountin</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";mso-font-width: 114%">g<span style="letter-spacing:.7pt"> </span></span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .1pt">fo</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"">r<span style="letter-spacing:2.1pt"> </span><span style="letter-spacing:.1pt; mso-font-width:115%">Taxe</span><span style="mso-font-width:115%">s<span style="letter-spacing:.55pt"> </span></span><span style="letter-spacing:.1pt">o</span>n<span style="letter-spacing:2.1pt"> </span><span style="letter-spacing:.1pt; mso-font-width:114%">Income</span></span></i><span style="font-size:12.0pt; font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:13;height:12.0pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.0pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt; mso-font-width:102%">13</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.0pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.3pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.1pt;mso-font-width:114%">Presentatio</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;mso-font-width:114%">n<span style="letter-spacing: .7pt"> </span></span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:.1pt">o</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt">f<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.1pt;mso-font-width:117%">Curren</span><span style="mso-font-width:117%">t<span style="letter-spacing:.2pt"> </span><span style="letter-spacing:.1pt">Asset</span>s<span style="letter-spacing:-.05pt"> </span><span style="letter-spacing:.1pt">an</span>d<span style="letter-spacing: .95pt"> </span><span style="letter-spacing:.1pt">Curren</span>t<span style="letter-spacing:.2pt"> </span><span style="letter-spacing:.1pt">Liabilitie</span>s<span style="letter-spacing:.5pt"> </span></span>–<span style="letter-spacing:.8pt"> </span><span style="letter-spacing:.1pt;mso-font-width:116%">Supersede</span><span style="mso-font-width:116%">d<span style="letter-spacing:.6pt"> </span></span><span style="letter-spacing:.1pt">b</span>y<span style="letter-spacing:1.95pt"> </span><span style="letter-spacing:.1pt;mso-font-width:119%">IA</span><span style="mso-font-width:119%">S<span style="letter-spacing:1.15pt"> </span>1</span></span></i><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:14;height:12.75pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:-.15pt;mso-font-width:102%">14</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.1pt;mso-font-width:116%">Reportin</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";mso-font-width: 116%">g<span style="letter-spacing:.25pt"> </span><span style="letter-spacing: .1pt">Financia</span>l<span style="letter-spacing:1.0pt"> </span><span style="letter-spacing:.1pt">Informatio</span>n<span style="letter-spacing: 1.55pt"> </span></span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.1pt">b</span></i><i><span style="font-size:9.5pt;font-family: "Times New Roman","serif"">y<span style="letter-spacing:2.0pt"> </span><span style="letter-spacing:.1pt;mso-font-width:119%">Segment</span></span></i><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:15;height:12.75pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:-.15pt;mso-font-width:102%">15</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.1pt;mso-font-width:116%">Informatio</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";mso-font-width: 116%">n<span style="letter-spacing:1.5pt"> </span><span style="letter-spacing: .1pt">Reflectin</span>g<span style="letter-spacing:-.2pt"> </span></span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .1pt">th</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"">e <span style="letter-spacing:.4pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt;mso-font-width:114%">Effect</span><span style="mso-font-width:114%">s<span style="letter-spacing:.55pt"> </span></span><span style="letter-spacing:.1pt">o</span>f<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.1pt;mso-font-width:117%">Changin</span><span style="mso-font-width:117%">g<span style="letter-spacing:.55pt"> </span></span><span style="letter-spacing:.1pt;mso-font-width:111%">Prices</span></span></i><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:16;height:12.0pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.0pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt; mso-font-width:102%">16</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.0pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.3pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.1pt;mso-font-width:117%">Property</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;mso-font-width:117%">,<span style="letter-spacing: -1.3pt"> </span><span style="letter-spacing:.1pt">Plan</span>t<span style="letter-spacing:.85pt"> </span><span style="letter-spacing:.1pt">an</span>d<span style="letter-spacing:.95pt"> </span></span></i><i><span style="font-size: 9.5pt;font-family:"Times New Roman","serif";position:relative;top:.5pt; mso-text-raise:-.5pt;letter-spacing:.1pt;mso-font-width:120%">Equipment</span></i><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:17;height:12.75pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:-.15pt;mso-font-width:102%">17</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.1pt;mso-font-width:114%">Accountin</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";mso-font-width: 114%">g<span style="letter-spacing:.65pt"> </span></span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .1pt">fo</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"">r<span style="letter-spacing:2.05pt"> </span><span style="letter-spacing:.1pt; mso-font-width:113%">Leases</span></span></i><span style="font-size:12.0pt; font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:18;height:12.75pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:-.15pt;mso-font-width:102%">18</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.15pt;mso-font-width:115%">Revenue</span></i><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:19;height:12.75pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:-.15pt;mso-font-width:102%">19</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.1pt;mso-font-width:116%">Retiremen</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";mso-font-width: 116%">t<span style="letter-spacing:1.05pt"> </span><span style="letter-spacing: .1pt">Benefi</span>t<span style="letter-spacing:.55pt"> </span></span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .1pt;mso-font-width:113%">Costs</span></i><span style="font-size:12.0pt; font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:20;height:12.0pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.0pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt; mso-font-width:102%">20</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.0pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.3pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.1pt;mso-font-width:114%">Accountin</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;mso-font-width:114%">g<span style="letter-spacing: .7pt"> </span></span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:.1pt">fo</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt">r<span style="letter-spacing:2.1pt"> </span><span style="letter-spacing:.1pt;mso-font-width:116%">Governmen</span><span style="mso-font-width:116%">t<span style="letter-spacing:.25pt"> </span><span style="letter-spacing:.1pt">Grant</span>s<span style="letter-spacing:.8pt"> </span><span style="letter-spacing:.1pt">an</span>d<span style="letter-spacing:1.2pt"> </span><span style="letter-spacing:.1pt">Disclosur</span>e<span style="letter-spacing: -1.0pt"> </span><span style="letter-spacing:.1pt">Governmen</span>t<span style="letter-spacing:.25pt"> </span><span style="letter-spacing:.1pt">Assistance</span></span></span></i><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:21;height:12.75pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:-.15pt;mso-font-width:102%">21</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.05pt">Th</span></i><i><span style="font-size:9.5pt; font-family:"Times New Roman","serif"">e <span style="letter-spacing:1.15pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt; mso-font-width:114%">Effec</span><span style="mso-font-width:114%">t<span style="letter-spacing:.65pt"> </span></span><span style="letter-spacing:.05pt">o</span>f<span style="letter-spacing:1.45pt"> </span><span style="letter-spacing:.05pt; mso-font-width:114%">Change</span><span style="mso-font-width:114%">s<span style="letter-spacing:.75pt"> </span></span><span style="letter-spacing:.05pt">i</span>n <span style="letter-spacing:.2pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt;mso-font-width:112%">Foreig</span><span style="mso-font-width:112%">n<span style="letter-spacing:.5pt"> </span><span style="letter-spacing:.05pt">Exchang</span>e<span style="letter-spacing:1.6pt"> </span></span><span style="letter-spacing:.05pt;mso-font-width:118%">Rates</span></span></i><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:22;height:12.75pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:-.15pt;mso-font-width:102%">22</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.1pt;mso-font-width:117%">Busines</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";mso-font-width: 117%">s<span style="letter-spacing:.55pt"> </span><span style="letter-spacing: .1pt">Combination</span></span></i><span style="font-size:12.0pt;font-family: "Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:23;height:12.0pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.0pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt; mso-font-width:102%">23</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.0pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.3pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.1pt;mso-font-width:114%">Borrowin</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;mso-font-width:114%">g<span style="letter-spacing: .65pt"> </span></span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:.1pt; mso-font-width:113%">Costs</span></i><span style="font-size:12.0pt; font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:24;height:12.75pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:-.15pt;mso-font-width:102%">24</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.1pt;mso-font-width:116%">Relate</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";mso-font-width: 116%">d<span style="letter-spacing:.5pt"> </span><span style="letter-spacing: .1pt">Part</span>y<span style="letter-spacing:.45pt"> </span></span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .1pt;mso-font-width:113%">Disclosures</span></i><span style="font-size:12.0pt; font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:25;height:12.75pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:-.15pt;mso-font-width:102%">25</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.1pt;mso-font-width:114%">Accountin</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";mso-font-width: 114%">g<span style="letter-spacing:.7pt"> </span></span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .1pt">fo</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"">r<span style="letter-spacing:2.1pt"> </span><span style="letter-spacing:.1pt; mso-font-width:119%">Investments</span></span></i><span style="font-size: 12.0pt;font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:26;height:12.0pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.0pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt; mso-font-width:102%">26</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.0pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.3pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.1pt;mso-font-width:116%">Accountin</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;mso-font-width:116%">g<span style="letter-spacing: -.25pt"> </span><span style="letter-spacing:.1pt">an</span>d<span style="letter-spacing:1.15pt"> </span><span style="letter-spacing:.1pt">Reportin</span>g<span style="letter-spacing:.2pt"> </span></span></i><i><span style="font-size: 9.5pt;font-family:"Times New Roman","serif";position:relative;top:.5pt; mso-text-raise:-.5pt;letter-spacing:.1pt">b</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt">y<span style="letter-spacing:1.95pt"> </span><span style="letter-spacing:.1pt;mso-font-width:116%">Retiremen</span><span style="mso-font-width:116%">t<span style="letter-spacing:1.0pt"> </span><span style="letter-spacing:.1pt">Benefi</span>t<span style="letter-spacing:.5pt"> </span></span><span style="letter-spacing:.1pt;mso-font-width:118%">Plans</span></span></i><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:27;height:24.75pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:24.75pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:-.15pt;mso-font-width:102%">27</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:24.75pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.1pt;mso-font-width:117%">Consolidate</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";mso-font-width: 117%">d <span style="letter-spacing:2.1pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Financia</span>l<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.25pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Statement</span>s<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.5pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">an</span>d<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.7pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Accountin</span>g <span style="letter-spacing:1.75pt"><span style="mso-spacerun:yes"> </span></span></span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .1pt">fo</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"">r<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.2pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt; mso-font-width:118%">Investment</span><span style="mso-font-width:118%">s<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.2pt"><span style="mso-spacerun:yes"> </span></span></span><span style="letter-spacing: .1pt;mso-font-width:124%">in</span></span></i><span style="font-size:9.5pt; font-family:"Times New Roman","serif""></span></p> <p class="MsoNormal" style="margin-top:1.05pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.05pt;mso-font-width:120%">Subsidiaries</span></i><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:28;height:12.75pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:-.15pt;mso-font-width:102%">28</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.1pt;mso-font-width:114%">Accountin</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";mso-font-width: 114%">g<span style="letter-spacing:.65pt"> </span></span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .1pt">fo</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"">r<span style="letter-spacing:2.05pt"> </span><span style="letter-spacing:.1pt; mso-font-width:118%">Investment</span><span style="mso-font-width:118%">s<span style="letter-spacing:.55pt"> </span></span><span style="letter-spacing:.1pt">i</span>n <span style="letter-spacing:.1pt"><span style="mso-spacerun:yes"> </span><span style="mso-font-width:113%">Associates</span></span></span></i><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:29;height:12.75pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:12.75pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif"; mso-bidi-font-family:Century;letter-spacing:-.15pt;mso-font-width:102%">29</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:12.75pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:normal;mso-layout-grid-align: none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"; letter-spacing:.1pt;mso-font-width:116%">Financia</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";mso-font-width: 116%">l<span style="letter-spacing:1.0pt"> </span><span style="letter-spacing: .1pt">Reportin</span>g<span style="letter-spacing:.25pt"> </span></span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";letter-spacing: .1pt">i</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif"">n <span style="letter-spacing:.15pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt;mso-font-width:116%">Hyperinflationar</span><span style="mso-font-width:116%">y<span style="letter-spacing:.8pt"> </span></span><span style="letter-spacing:.1pt;mso-font-width:114%">Economics</span></span></i><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:30;height:22.1pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:22.1pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt; mso-font-width:102%">30</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:22.1pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.3pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.05pt;mso-font-width:112%">Disclosure</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;mso-font-width:112%">s <span style="letter-spacing: .65pt"><span style="mso-spacerun:yes"> </span></span></span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.05pt">i</span></i><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt">n<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.25pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">th</span>e<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.55pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt; mso-font-width:118%">Financia</span><span style="mso-font-width:118%">l<span style="letter-spacing:2.7pt"> </span><span style="letter-spacing:.05pt">Statement</span>s <span style="letter-spacing:1.15pt"><span style="mso-spacerun:yes"> </span></span></span><span style="letter-spacing:.05pt">o</span>f <span style="letter-spacing:1.5pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt; mso-font-width:121%">Bank</span><span style="mso-font-width:121%">s <span style="letter-spacing:.05pt"><span style="mso-spacerun:yes"> </span>an</span>d<span style="mso-spacerun:yes"> </span><span style="letter-spacing:2.7pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">Simila</span>r <span style="letter-spacing:.65pt"><span style="mso-spacerun:yes"> </span></span></span><span style="letter-spacing:.05pt;mso-font-width:118%">Financial</span></span></i></p> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.3pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:10.0pt;font-family:"Times New Roman","serif"">Institutions</span></i><span style="font-size:12.0pt;font-family:"Times New Roman","serif""></span></p> </td> </tr> <tr style="mso-yfti-irow:31;height:13.9pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:13.9pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt; mso-font-width:102%">31</span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:13.9pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.3pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.05pt;mso-font-width:112%">Financial Reporting of Interests in <span style="mso-spacerun:yes"> </span>Joint Ventures</span></i></p> </td> </tr> <tr style="mso-yfti-irow:32;height:14.1pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:14.1pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt; mso-font-width:102%">32</span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:14.1pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.3pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.05pt;mso-font-width:112%">Financial Instruments : <span style="mso-spacerun:yes"> </span>Disclosure and Presentation</span></i></p> </td> </tr> <tr style="mso-yfti-irow:33;height:14.3pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:14.3pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt; mso-font-width:102%">33</span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:14.3pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.3pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.05pt;mso-font-width:112%">Earnings Per Share</span></i></p> </td> </tr> <tr style="mso-yfti-irow:34;height:13.75pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:13.75pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt; mso-font-width:102%">34</span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:13.75pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.3pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.05pt;mso-font-width:112%">Interim Financial Reporting</span></i></p> </td> </tr> <tr style="mso-yfti-irow:35;height:14.0pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:14.0pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt; mso-font-width:102%">35</span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:14.0pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.3pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.05pt;mso-font-width:112%">Discontinuing Operations</span></i></p> </td> </tr> <tr style="mso-yfti-irow:36;height:13.5pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:13.5pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt; mso-font-width:102%">36</span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:13.5pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.3pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.05pt;mso-font-width:112%">Impairment of Assets</span></i></p> </td> </tr> <tr style="mso-yfti-irow:37;height:14.4pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:14.4pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt; mso-font-width:102%">37</span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:14.4pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.3pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.05pt;mso-font-width:112%">Provisions, Contingent Liabilities and Contingent Assets</span></i></p> </td> </tr> <tr style="mso-yfti-irow:38;height:13.95pt;mso-height-rule:exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:13.95pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt; mso-font-width:102%">38</span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:13.95pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.3pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:9.5pt;font-family:"Times New Roman","serif";position:relative; top:.5pt;mso-text-raise:-.5pt;letter-spacing:.05pt;mso-font-width:112%">Intangible Assets</span></i></p> </td> </tr> <tr style="mso-yfti-irow:39;mso-yfti-lastrow:yes;height:13.4pt;mso-height-rule: exactly"> <td style="width:27.0pt;border:solid black 1.0pt; border-top:none;mso-border-top-alt:solid black .75pt;mso-border-alt:solid black .75pt; padding:0cm 0cm 0cm 0cm;height:13.4pt;mso-height-rule:exactly" valign="top" width="36"> <p class="MsoNormal" style="margin-top:.3pt;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:5.2pt;margin-bottom:.0001pt;line-height:10.8pt;mso-line-height-rule: exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:9.5pt;font-family:"Century","serif";mso-bidi-font-family: Century;position:relative;top:.5pt;mso-text-raise:-.5pt;letter-spacing:-.15pt; mso-font-width:102%">39</span></p> </td> <td style="width:369.75pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; mso-border-top-alt:solid black .75pt;mso-border-left-alt:solid black .75pt; mso-border-alt:solid black .75pt;padding:0cm 0cm 0cm 0cm;height:13.4pt; mso-height-rule:exactly" valign="top" width="493"> <p class="MsoNormal" style="margin-top:.8pt;margin-right:-1.0pt;margin-bottom: 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style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; letter-spacing:-.1pt;mso-fareast-language:IN">FAS</span><span style="font-size: 12.0pt;line-height:150%;font-family:"Times New Roman","serif";mso-fareast-language: IN">B <span style="letter-spacing:2.6pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:-.3pt; mso-font-width:117%">(</span><i><span style="letter-spacing:.1pt;mso-font-width: 117%">Financia</span><span style="mso-font-width:117%">l <span style="letter-spacing:1.85pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Accountin</span>g <span style="letter-spacing:1.05pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Standard</span>s<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.45pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Boar</span>d</span><span style="letter-spacing:-1.5pt"> </span></i>), <span style="letter-spacing:2.35pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">dala</span>m<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.3pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">laporanny</span>a<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.9pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt; mso-font-width:102%">yang </span>berjudul <span style="letter-spacing:2.25pt"><span style="mso-spacerun:yes"> </span></span><i><span style="letter-spacing:.1pt; mso-font-width:117%">Internationa</span><span style="mso-font-width:117%">l <span style="letter-spacing:2.65pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Accountin</span>g <span style="letter-spacing:.85pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Standar</span>d<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.4pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Setting</span>: <span style="letter-spacing:1.75pt"><span style="mso-spacerun:yes"> </span></span></span>A<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.35pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt; mso-font-width:116%">Visio</span><span style="mso-font-width:116%">n <span style="letter-spacing:2.1pt"><span style="mso-spacerun:yes"> </span></span></span><span style="letter-spacing:.1pt">fo</span>r<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.65pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Th</span>e<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.65pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt;mso-font-width:117%">Future</span></i><span style="mso-font-width:102%">, </span><span style="letter-spacing:.05pt">meyakin</span>i<span style="letter-spacing:1.5pt"> </span><span style="letter-spacing:.05pt">bahw</span>a<span style="letter-spacing:1.3pt"> </span><span style="letter-spacing:.05pt">perl</span>u<span style="letter-spacing:1.15pt"> </span><span style="letter-spacing:.05pt">adany</span>a<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.05pt">sat</span>u<span style="letter-spacing:1.1pt"> </span><span style="letter-spacing:.05pt">se</span>t<span style="letter-spacing:.95pt"> </span><span style="letter-spacing:.05pt">standa</span>r<span style="letter-spacing:1.4pt"> </span><span style="letter-spacing:.05pt">akuntans</span>i<span style="letter-spacing:1.6pt"> </span><span style="letter-spacing:.05pt">yan</span>g<span style="letter-spacing:1.15pt"> </span><span style="letter-spacing:.05pt">digunaka</span>n<span style="letter-spacing:1.65pt"> </span><span style="letter-spacing:.05pt">d</span>i<span style="letter-spacing:.85pt"> </span><span style="letter-spacing:.05pt; mso-font-width:102%">seluruh </span><span style="letter-spacing:.1pt">duni</span>a<span style="letter-spacing:2.45pt"> </span><span style="letter-spacing:.1pt">bai</span>k<span style="letter-spacing:2.35pt"> </span><span style="letter-spacing:.1pt">untu</span>k<span style="letter-spacing:2.5pt"> </span><span style="letter-spacing:.1pt">pelapora</span>n <span style="letter-spacing:.2pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">keuanga</span>n <span style="letter-spacing:.15pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">dala</span>m<span style="letter-spacing:2.5pt"> </span><span style="letter-spacing:.1pt">neger</span>i<span style="letter-spacing:2.5pt"> </span><span style="letter-spacing:.1pt">maupu</span>n <span style="letter-spacing:.05pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">linta</span>s<span style="letter-spacing:2.45pt"> </span><span style="letter-spacing:.1pt">negara</span>.<span style="letter-spacing:2.6pt"> </span><span style="letter-spacing:.1pt;mso-font-width:102%">Tanpa </span><span style="letter-spacing:.1pt">menyebutka</span>n<span style="letter-spacing:2.25pt"> </span><span style="letter-spacing:.1pt">bahw</span>a<span style="letter-spacing: 1.65pt"> </span><span style="letter-spacing:.1pt">metod</span>e<span style="letter-spacing:1.7pt"> </span><span style="letter-spacing:.1pt">yan</span>g<span style="letter-spacing:1.5pt"> </span><span style="letter-spacing:.1pt">dilakuka</span>n<span style="letter-spacing:1.95pt"> </span><span style="letter-spacing:.1pt">untu</span>k<span style="letter-spacing:1.6pt"> </span><span style="letter-spacing:.1pt">mendapatka</span>n<span style="letter-spacing:2.25pt"> </span><span style="letter-spacing:.1pt">sat</span>u<span style="letter-spacing:1.45pt"> </span><span style="letter-spacing:.1pt">standa</span>r<span style="letter-spacing:1.75pt"> </span><span style="letter-spacing:.1pt; mso-font-width:102%">yang </span><span style="letter-spacing:.1pt">sam</span>a<span style="letter-spacing:2.15pt"> </span><span style="letter-spacing:.1pt">untu</span>k<span style="letter-spacing:2.25pt"> </span><span style="letter-spacing:.1pt">seluru</span>h<span style="letter-spacing:2.35pt"> </span><span style="letter-spacing:.1pt">duni</span>a<span style="letter-spacing:2.2pt"> </span><span style="letter-spacing:.1pt">in</span>i<span style="letter-spacing:1.95pt"> </span><span style="letter-spacing:.1pt">sebaga</span>i<span style="letter-spacing:2.35pt"> </span><span style="letter-spacing:.1pt">standardisasi</span>, <span style="letter-spacing:.3pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">FAS</span>B<span style="letter-spacing:2.2pt"> </span><span style="letter-spacing:.1pt">jug</span>a<span style="letter-spacing:2.05pt"> </span><span style="letter-spacing:.1pt">tida</span>k<span style="letter-spacing:2.15pt"> </span><span style="letter-spacing:.1pt;mso-font-width:102%">menyatakan </span><span style="letter-spacing:.1pt">secar</span>a<span style="letter-spacing:1.75pt"> </span><span style="letter-spacing:.1pt">eksplisi</span>t<span style="letter-spacing:1.95pt"> </span><span style="letter-spacing:.1pt">bahw</span>a<span style="letter-spacing: 1.8pt"> </span><span style="letter-spacing:.1pt">usah</span>a<span style="letter-spacing:1.75pt"> </span><span style="letter-spacing:.1pt">in</span>i<span style="letter-spacing:1.45pt"> </span><span style="letter-spacing:.1pt">merupaka</span>n<span style="letter-spacing:2.2pt"> </span><span style="letter-spacing:.1pt">usah</span>a<span style="letter-spacing:1.75pt"> </span><span style="letter-spacing:.1pt">harmonisasi</span>.<span style="letter-spacing:2.35pt"> </span><span style="letter-spacing:.1pt">FAS</span>B<span style="letter-spacing:1.7pt"> </span><span style="letter-spacing:.1pt; mso-font-width:102%">memandang </span><span style="letter-spacing:.1pt">bahw</span>a <span style="letter-spacing:.1pt"><span style="mso-spacerun:yes"> </span>suat</span>u<span style="letter-spacing:2.65pt"> </span><span style="letter-spacing:.1pt">standa</span>r <span style="letter-spacing:.2pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">akuntans</span>i <span style="letter-spacing:2.65pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">internasiona</span>l<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.15pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">haru</span>s <span style="letter-spacing:.55pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">(a</span>) <span style="letter-spacing:.3pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">memilik</span>i <span style="letter-spacing:.85pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">kualita</span>s <span style="letter-spacing:.75pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt; mso-font-width:102%">tinggi </span><span style="letter-spacing:.1pt">denga</span>n<span style="letter-spacing:2.4pt"> </span><span style="letter-spacing:.1pt">menyediaka</span>n <span style="letter-spacing:.3pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">informas</span>i<span style="letter-spacing:2.6pt"> </span><span style="letter-spacing:.1pt">yan</span>g<span style="letter-spacing: 2.15pt"> </span><span style="letter-spacing:.1pt">bergun</span>a<span style="letter-spacing:2.45pt"> </span><span style="letter-spacing:.1pt">bag</span>i<span style="letter-spacing:2.1pt"> </span><span style="letter-spacing:.1pt">investor</span>,<span style="letter-spacing:2.5pt"> </span><span style="letter-spacing:.1pt">kreditur</span>,<span style="letter-spacing:2.55pt"> </span><span style="letter-spacing:.1pt">da</span>n<span style="letter-spacing:2.05pt"> </span><span style="letter-spacing:.1pt; mso-font-width:102%">pembuat </span><span style="letter-spacing:.1pt">keputusa</span>n <span style="letter-spacing:.9pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">lainny</span>a <span style="letter-spacing:.6pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">dala</span>m <span style="letter-spacing:.5pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">mengambi</span>l <span style="letter-spacing:.95pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">keputusa</span>n <span style="letter-spacing:.9pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">serup</span>a <span style="letter-spacing:.55pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">mengena</span>i <span style="letter-spacing:.8pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">alokas</span>i <span style="letter-spacing:.6pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt; mso-font-width:102%">sumber </span><span style="letter-spacing:.1pt">day</span>a<span style="letter-spacing:1.25pt"> </span><span style="letter-spacing:.1pt">dala</span>m<span style="letter-spacing:1.4pt"> </span><span style="letter-spacing:.1pt">perekonomian</span>,<span style="letter-spacing:2.15pt"> </span><span style="letter-spacing:.1pt">da</span>n<span style="letter-spacing:1.2pt"> </span><span style="letter-spacing:.1pt">(b</span>)<span style="letter-spacing:1.1pt"> </span><span style="letter-spacing:.1pt">membua</span>t<span style="letter-spacing:1.7pt"> </span><span style="letter-spacing:.1pt">berbaga</span>i<span style="letter-spacing:1.6pt"> </span><span style="letter-spacing:.1pt">standa</span>r<span style="letter-spacing:1.55pt"> </span><span style="letter-spacing:.1pt">akuntans</span>i<span style="letter-spacing:1.75pt"> </span><span style="letter-spacing:.1pt">d</span>i<span style="letter-spacing:1.0pt"> </span><span style="letter-spacing:.1pt; mso-font-width:102%">berbagai </span><span style="letter-spacing:.05pt">negar</span>a<span style="letter-spacing:1.4pt"> </span><span style="letter-spacing:.05pt">menjad</span>i<span style="letter-spacing:2.25pt"> </span><i><span style="letter-spacing:.15pt; mso-font-width:112%">convergen</span><span style="mso-font-width:112%">t<span style="letter-spacing:1.8pt"> </span></span></i><span style="letter-spacing: .1pt">ata</span>u<span style="letter-spacing:1.9pt"> </span><span style="letter-spacing:.1pt">semiri</span>p<span style="letter-spacing:2.15pt"> </span><span style="letter-spacing:.1pt">mungkin</span>.<span style="letter-spacing:2.35pt"> </span><span style="letter-spacing:.1pt">D</span>i<span style="letter-spacing: 1.7pt"> </span><span style="letter-spacing:.1pt">sat</span>u<span style="letter-spacing:1.9pt"> </span><span style="letter-spacing:.1pt">sis</span>i<span style="letter-spacing:1.8pt"> </span><span style="letter-spacing:.1pt">FAS</span>B<span style="letter-spacing:2.0pt"> </span><span style="letter-spacing:.1pt; mso-font-width:102%">menginginkan </span><span style="letter-spacing:.1pt">adany</span>a <span style="letter-spacing:1.0pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">standardisas</span>i <span style="letter-spacing: 1.55pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing: .1pt">standa</span>r <span style="letter-spacing:1.05pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">akuntans</span>i <span style="letter-spacing:1.25pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">namu</span>n <span style="letter-spacing:.95pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">tida</span>k <span style="letter-spacing:.8pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">mengingkar</span>i <span style="letter-spacing: 1.45pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing: .1pt">bahw</span>a <span style="letter-spacing:.95pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt; mso-font-width:102%">proses </span><span style="letter-spacing:.1pt">menuj</span>u<span style="letter-spacing:1.7pt"> </span><span style="letter-spacing:.1pt">standardisas</span>i<span style="letter-spacing:2.25pt"> </span><span style="letter-spacing:.1pt">tersebu</span>t<span style="letter-spacing:1.8pt"> </span><span style="letter-spacing:.1pt">haru</span>s<span style="letter-spacing:1.55pt"> </span><span style="letter-spacing:.1pt">melalu</span>i <span style="letter-spacing:.55pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">prose</span>s<span style="letter-spacing:1.75pt"> </span><span style="letter-spacing:.1pt">harmonisas</span>i<span style="letter-spacing:2.3pt"> </span><span style="letter-spacing:.1pt">yan</span>g<span style="letter-spacing: 1.65pt"> </span><span style="letter-spacing:.1pt">lebi</span>h<span style="letter-spacing:1.65pt"> </span><span style="letter-spacing:.1pt; mso-font-width:102%">terarah </span><span style="letter-spacing:.1pt">menuj</span>u<span style="letter-spacing:1.1pt"> </span><span style="letter-spacing:.1pt; mso-font-width:102%">standardisasi.</span></span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:3.3pt;margin-bottom:0cm; margin-left:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; letter-spacing:.15pt;mso-fareast-language:IN">Standa</span><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-fareast-language:IN">r <span style="letter-spacing:.8pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.15pt">akuntans</span>i <span style="letter-spacing:1.0pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.15pt">yan</span>g <span style="letter-spacing:.55pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.15pt">memilik</span>i <span style="letter-spacing:.9pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.15pt">kualita</span>s <span style="letter-spacing:.8pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.15pt">tingg</span>i <span style="letter-spacing:.6pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:-3.35pt;mso-font-width:117%">(</span><i><span style="letter-spacing:.25pt;mso-font-width:117%">high-quality</span></i><span style="mso-font-width:117%">)<span style="letter-spacing:3.0pt"> </span></span>adalah <span style="letter-spacing:1.35pt"><span style="mso-spacerun:yes"> </span></span><span style="mso-font-width:102%">suatu </span><span style="letter-spacing:.1pt">standa</span>r<span style="letter-spacing:1.9pt"> </span><span style="letter-spacing:.1pt">akuntans</span>i<span style="letter-spacing:2.1pt"> </span><span style="letter-spacing:.1pt">yan</span>g<span style="letter-spacing:1.65pt"> </span><span style="letter-spacing:.1pt">tida</span>k<span style="letter-spacing:1.65pt"> </span><span style="letter-spacing:.1pt">bias</span>,<span style="letter-spacing:1.6pt"> </span><span style="letter-spacing:.1pt">da</span>n<span style="letter-spacing:1.55pt"> </span><span style="letter-spacing:.1pt">menghasilka</span>n<span style="letter-spacing:2.45pt"> </span><span style="letter-spacing:.1pt">suat</span>u<span style="letter-spacing:1.7pt"> </span><span style="letter-spacing:.1pt">informas</span>i<span style="letter-spacing:2.05pt"> </span><span style="letter-spacing:.1pt">yan</span>g<span style="letter-spacing:1.65pt"> </span><span style="letter-spacing:.1pt; mso-font-width:102%">relevan </span><span style="letter-spacing:.05pt">da</span>n<span style="letter-spacing:2.0pt"> </span><span style="letter-spacing:.05pt">dapa</span>t<span style="letter-spacing:2.2pt"> </span><span style="letter-spacing:.05pt">dipercay</span>a<span style="letter-spacing:2.55pt"> </span><span style="letter-spacing:.05pt">yan</span>g<span style="letter-spacing:2.1pt"> </span><span style="letter-spacing:.05pt">bergun</span>a<span style="letter-spacing:2.4pt"> </span><span style="letter-spacing:.05pt">bag</span>i<span style="letter-spacing:2.05pt"> </span><span style="letter-spacing:.05pt">pengambila</span>n <span style="letter-spacing:.2pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">keputusa</span>n<span style="letter-spacing:2.6pt"> </span><span style="letter-spacing:.05pt">ole</span>h<span style="letter-spacing: 2.05pt"> </span><span style="letter-spacing:.05pt">par</span>a<span style="letter-spacing:2.1pt"> </span><span style="letter-spacing:.05pt; mso-font-width:102%">investor, </span><span style="letter-spacing:.1pt">kreditu</span>r <span style="letter-spacing:2.25pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">da</span>n <span style="letter-spacing:1.8pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">pihak-piha</span>k <span style="letter-spacing:2.55pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">yan</span>g <span style="letter-spacing:1.9pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">mengambi</span>l <span style="letter-spacing:2.45pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">keputusa</span>n <span style="letter-spacing:2.4pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">serupa</span>. <span style="letter-spacing:2.15pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Standa</span>r <span style="letter-spacing:2.2pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt; mso-font-width:102%">tersebut </span><span style="letter-spacing:.05pt; mso-font-width:102%">harus:</span></span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent: -14.15pt;line-height:150%;tab-stops:1.0cm;mso-layout-grid-align:none; text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";letter-spacing:-.3pt;mso-fareast-language:IN">a</span><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-fareast-language:IN">. <span style="letter-spacing:1.3pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">Konsiste</span>n<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.1pt">denga</span>n<span style="letter-spacing:1.1pt"> </span><span style="letter-spacing:.1pt">kerangk</span>a<span style="letter-spacing:1.3pt"> </span><span style="letter-spacing:.1pt">konseptua</span>l<span style="letter-spacing:1.4pt"> </span><span style="letter-spacing:.1pt">yan</span>g<span style="letter-spacing:.9pt"> </span><span style="letter-spacing:.1pt; mso-font-width:102%">mendasarinya</span></span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:3.3pt;margin-bottom:0cm; margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent:-14.15pt; line-height:150%;tab-stops:21.3pt 1.0cm;mso-layout-grid-align:none;text-autospace: none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; letter-spacing:-.3pt;mso-fareast-language:IN">b</span><span style="font-size: 12.0pt;line-height:150%;font-family:"Times New Roman","serif";mso-fareast-language: IN">.<span style="mso-tab-count:1"> </span><span style="letter-spacing:.1pt">Menghindar</span>i <span style="letter-spacing:1.35pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">ata</span>u <span style="letter-spacing:.6pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">meminimumka</span>n <span style="letter-spacing:1.65pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">adany</span>a <span style="letter-spacing:.85pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">prosedu</span>r <span style="letter-spacing:1.0pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">akuntans</span>i <span style="letter-spacing:1.1pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt; mso-font-width:102%">alternatif</span><span style="mso-font-width:102%">,</span> <span style="letter-spacing:.2pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">baik</span><span style="letter-spacing:.55pt"> </span><span style="letter-spacing:.1pt">implisi</span>t<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.45pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">maupu</span>n<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.5pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">eksplisi</span>t<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.5pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">denga</span>n<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.4pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">menginga</span>t<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.7pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">fakto</span>r<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.3pt"><span style="mso-spacerun:yes"> </span></span><i><span style="letter-spacing:.15pt; mso-font-width:117%">comparabilit</span><span style="mso-font-width:117%">y</span><span style="mso-spacerun:yes"> </span><span style="letter-spacing:-.45pt"><span style="mso-spacerun:yes"> </span></span></i><span style="letter-spacing:-.15pt">dan</span><span style="letter-spacing:.25pt"> </span><i><span style="letter-spacing:.15pt; mso-font-width:114%">consistency</span></i><span style="mso-font-width:102%">.</span></span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:1.0cm;margin-bottom:.0001pt;text-align:justify;text-indent: -14.15pt;line-height:150%;tab-stops:21.3pt 1.0cm;mso-layout-grid-align:none; text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family: "Times New Roman","serif";letter-spacing:.25pt;mso-fareast-language:IN">c</span><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-fareast-language:IN">. <span style="mso-tab-count:1"> </span><span style="letter-spacing:.05pt">Jela</span>s<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.9pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">da</span>n<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.8pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">komprehensif</span>,<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.7pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">sehingg</span>a<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.25pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">standa</span>r<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.15pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">tersebu</span>t<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.2pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">dapa</span>t<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.95pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt">dimengert</span>i<span style="mso-spacerun:yes"> </span><span style="letter-spacing:1.4pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.05pt; mso-font-width:102%">oleh</span> <span style="letter-spacing:.1pt">pembua</span>t<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.35pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">lapora</span>n<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.3pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">keuangan</span>, <span style="mso-spacerun:yes"> </span><span style="letter-spacing:.5pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">audito</span>r<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.25pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">yan</span>g<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.05pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">memeriks</span>a<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.6pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">lapora</span>n<span style="mso-spacerun:yes"> </span><span style="letter-spacing:.3pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt; mso-font-width:102%">keuangan </span><span style="letter-spacing:.1pt">berdasarka</span>n <span style="letter-spacing:.2pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">standa</span>r<span style="letter-spacing:2.4pt"> </span><span style="letter-spacing:.1pt">tersebut</span>,<span style="letter-spacing:2.55pt"> </span><span style="letter-spacing:.1pt">ole</span>h<span style="letter-spacing: 2.1pt"> </span><span style="letter-spacing:.1pt">pihak-piha</span>k <span style="letter-spacing:.15pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">yan</span>g<span style="letter-spacing:2.15pt"> </span><span style="letter-spacing:.1pt">berwenan</span>g <span style="letter-spacing:.05pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt; mso-font-width:102%">mengharuskan </span><span style="letter-spacing:.1pt">pemakaia</span>n <span style="letter-spacing:2.5pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">standa</span>r <span style="letter-spacing:2.2pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">tersebu</span>t <span style="letter-spacing:2.25pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">sert</span>a <span style="letter-spacing:2.0pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">par</span>a <span style="letter-spacing:1.95pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">penggun</span>a <span style="letter-spacing:2.4pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">informas</span>i <span style="letter-spacing:2.4pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt">yan</span>g <span style="letter-spacing:1.95pt"><span style="mso-spacerun:yes"> </span></span><span style="letter-spacing:.1pt; mso-font-width:102%">dihasilkan </span><span style="letter-spacing:.1pt">berdasarka</span>n<span style="letter-spacing:1.55pt"> </span><span style="letter-spacing:.1pt">standa</span>r<span style="letter-spacing:1.15pt"> </span><span style="letter-spacing:.1pt; mso-font-width:102%">tersebut.</span></span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:4.05pt;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; letter-spacing:.1pt;mso-fareast-language:IN">FAS</span><span style="font-size: 12.0pt;line-height:150%;font-family:"Times New Roman","serif";mso-fareast-language: IN">B<span style="letter-spacing:1.05pt"> </span><span style="letter-spacing: .1pt">meliha</span>t<span style="letter-spacing:1.25pt"> </span><span style="letter-spacing:.1pt">perluny</span>a<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.1pt">dibentu</span>k<span style="letter-spacing: 1.35pt"> </span><span style="letter-spacing:.1pt">tig</span>a<span style="letter-spacing:.9pt"> </span><span style="letter-spacing:.1pt">organisas</span>i<span style="letter-spacing:1.45pt"> </span><span style="letter-spacing:.1pt">yan</span>g<span style="letter-spacing:1.75pt"> </span><span style="letter-spacing:.05pt">aka</span>n<span style="letter-spacing:1.6pt"> </span><span style="letter-spacing:.05pt">menentuka</span>n<span style="letter-spacing:2.25pt"> </span><span style="letter-spacing:.05pt; mso-font-width:102%">system </span><span style="letter-spacing:.1pt">akuntans</span>i<span style="letter-spacing:1.35pt"> </span><span style="letter-spacing:.1pt">internasiona</span>l<span style="letter-spacing:1.6pt"> </span><span style="letter-spacing:.1pt">d</span>i<span style="letter-spacing:.6pt"> </span><span style="letter-spacing:.1pt">mas</span>a<span style="letter-spacing:.9pt"> </span><span style="letter-spacing:.1pt">depan</span>,<span style="letter-spacing:1.05pt"> </span><span style="letter-spacing:.1pt; mso-font-width:102%">yaitu:</span></span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:justify;line-height:150%; tab-stops:1.0cm;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-fareast-language:IN;mso-bidi-font-style:italic">1.<span style="mso-spacerun:yes"> </span><span style="mso-tab-count:1"> </span>International Standard Setter (ISS)</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-fareast-language:IN"></span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:2.55pt;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-fareast-language:IN">Organisasi<span style="mso-spacerun:yes"> </span>ini<span style="mso-spacerun:yes"> </span>menetapkan,<span style="mso-spacerun:yes"> </span>mengembangkan<span style="mso-spacerun:yes"> </span>dan<span style="mso-spacerun:yes"> </span>mengumumkan<span style="mso-spacerun:yes"> </span>secara<span style="mso-spacerun:yes"> </span><span style="mso-font-width:102%">resmi </span>standar<span style="mso-spacerun:yes"> </span>akuntansi<span style="mso-spacerun:yes"> </span>internasional.<span style="mso-spacerun:yes"> </span>ISS<span style="mso-spacerun:yes"> </span>merupakan<span style="mso-spacerun:yes"> </span>organisasi<span style="mso-spacerun:yes"> </span>independen<span style="mso-spacerun:yes"> </span><span style="mso-font-width:102%">yang </span>memiliki<span style="mso-spacerun:yes"> </span>delapan<span style="mso-spacerun:yes"> </span>fungsi,<span style="mso-spacerun:yes"> </span>yaitu (1) <i><span style="mso-font-width:115%">leadership </span></i>(2) <i><span style="mso-font-width:116%">innovation</span></i><span style="mso-font-width: 116%">, </span>(3)<span style="mso-spacerun:yes"> </span><i><span style="mso-font-width:111%">relevance</span></i><span style="mso-font-width: 111%">, </span><span style="mso-font-width:102%">(4) </span><i><span style="mso-font-width:113%">responsiveness</span></i><span style="mso-font-width: 113%">, </span>(5) <i><span style="mso-font-width:112%">objectivity</span></i><span style="mso-font-width:112%">, </span>(6) <i><span style="mso-font-width:116%">acceptability and credibility</span></i><span style="mso-font-width:116%">, </span><span style="mso-font-width:102%">(7) </span><i><span style="mso-font-width:119%">understandability </span></i>dan (8) <i><span style="mso-font-width:115%">accountability. </span></i>Karakteristik ISS yang penting <span style="mso-font-width:102%">adalah:</span></span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:-.05pt;margin-bottom: 0cm;margin-left:42.55pt;margin-bottom:.0001pt;text-align:justify;text-indent: -23.05pt;line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-fareast-language:IN">a.<span style="mso-tab-count:1"> </span>independen dalam pengambilan<span style="mso-font-width:102%">keputusan</span> </span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:-.05pt;margin-bottom: 0cm;margin-left:42.55pt;margin-bottom:.0001pt;text-align:justify;text-indent: -23.05pt;line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-fareast-language:IN">b.<span style="mso-tab-count:1"> </span>menjalankan<span style="mso-spacerun:yes"> </span>proses<span style="mso-spacerun:yes"> </span>penetapan<span style="mso-spacerun:yes"> </span>standar<span style="mso-spacerun:yes"> </span>yang<span style="mso-spacerun:yes"> </span>cukup<span style="mso-spacerun:yes"> </span><span style="mso-font-width: 102%">dengan</span><span style="mso-spacerun:yes"> </span>berhubungan dengan pihak luar yang akan menggunakan standar <span style="mso-font-width:102%">tersebut</span></span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:-.05pt;margin-bottom: 0cm;margin-left:42.55pt;margin-bottom:.0001pt;text-align:justify;text-indent: -23.05pt;line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-fareast-language:IN">c.<span style="mso-spacerun:yes"> </span><span style="mso-tab-count:1"> </span>memiliki staf yang <span style="mso-font-width: 102%">cukup</span></span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:-.05pt;margin-bottom: 0cm;margin-left:19.5pt;margin-bottom:.0001pt;text-align:justify;line-height: 150%;tab-stops:42.55pt;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-fareast-language:IN">d.<span style="mso-tab-count:1"> </span>memiliki pendanaan yang <span style="mso-font-width:102%">independen </span>e.<span style="mso-spacerun:yes"> </span>diawasi secara <span style="mso-font-width: 102%">independen</span></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-fareast-language:IN"> </span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:justify;line-height:150%; tab-stops:1.0cm;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-fareast-language:IN;mso-bidi-font-style:italic">2.<span style="mso-spacerun:yes"> </span><span style="mso-tab-count:1"> </span>International Interpretation Committee (IIC)</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-fareast-language:IN"></span></b></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:3.3pt;margin-bottom:0cm; margin-left:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-fareast-language:IN">Organisasi ini dibentuk untuk menyampaikan<span style="mso-spacerun:yes"> </span>pendapat atas penerapan standar akuntansi<span style="mso-spacerun:yes"> </span>internasional<span style="mso-spacerun:yes"> </span>agar didapat penafsiran<span style="mso-spacerun:yes"> </span>dan penerapan<span style="mso-spacerun:yes"> </span>yang konsisten. IIC<span style="mso-spacerun:yes"> </span>akan<span style="mso-spacerun:yes"> </span>membimbing<span style="mso-spacerun:yes"> </span>para<span style="mso-spacerun:yes"> </span>pemakai<span style="mso-spacerun:yes"> </span>standar<span style="mso-spacerun:yes"> </span>dan<span style="mso-spacerun:yes"> </span>jika<span style="mso-spacerun:yes"> </span>perlu<span style="mso-spacerun:yes"> </span>menerbitkan semacam buku panduan sebagai pelengkap standar yang sudah diterbitkan.</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-fareast-language:IN"> </span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:justify;line-height:150%; tab-stops:1.0cm;mso-layout-grid-align:none;text-autospace:none"><b><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-fareast-language:IN;mso-bidi-font-style:italic">3.<span style="mso-spacerun:yes"> </span><span style="mso-tab-count:1"> </span>International Professional Group (IPG)</span></b><span style="font-size:12.0pt;line-height: 150%;font-family:"Times New Roman","serif";mso-fareast-language:IN"></span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:3.05pt;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-fareast-language:IN">Organisasi<span style="mso-spacerun:yes"> </span>ini<span style="mso-spacerun:yes"> </span>terdiri<span style="mso-spacerun:yes"> </span>dari<span style="mso-spacerun:yes"> </span>para<span style="mso-spacerun:yes"> </span>akuntan<span style="mso-spacerun:yes"> </span>profesional<span style="mso-spacerun:yes"> </span>dari<span style="mso-spacerun:yes"> </span>berbagai<span style="mso-spacerun:yes"> </span>organisasi profesional<span style="mso-spacerun:yes"> </span>di berbagai negara.<span style="mso-spacerun:yes"> </span>Kegiatan<span style="mso-spacerun:yes"> </span>IPG yang utama<span style="mso-spacerun:yes"> </span>adalah<span style="mso-spacerun:yes"> </span>memudahkan penerapan<span style="mso-spacerun:yes"> </span>standar<span style="mso-spacerun:yes"> </span>dengan<span style="mso-spacerun:yes"> </span>cara<span style="mso-spacerun:yes"> </span>memastikan<span style="mso-spacerun:yes"> </span>adanya<span style="mso-spacerun:yes"> </span>kepatuhan<span style="mso-spacerun:yes"> </span>(<i>compliance</i>) terhadap standar, penyebaran standar yang cukup sampai pada tingkat nasional dan<span style="mso-spacerun:yes"> </span>memberikan<span style="mso-spacerun:yes"> </span>pengajaran<span style="mso-spacerun:yes"> </span>kepada<span style="mso-spacerun:yes"> </span>para<span style="mso-spacerun:yes"> </span>pemakai<span style="mso-spacerun:yes"> </span>tentang<span style="mso-spacerun:yes"> </span>penerapan<span style="mso-spacerun:yes"> </span>standar akuntansi internasional yang tepat.</span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:2.55pt;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-fareast-language:IN">Bagaimana halnya dengan keberadaan IASC yang memang sudah eksis jika hal ini benar-benar diterapkan. FASB menganggap bahwa bagaimanapun caranya suatu organisasi<span style="mso-spacerun:yes"> </span>penentu<span style="mso-spacerun:yes"> </span>standar<span style="mso-spacerun:yes"> </span>akuntansi<span style="mso-spacerun:yes"> </span>internasional<span style="mso-spacerun:yes"> </span>dibentuk,<span style="mso-spacerun:yes"> </span>struktur<span style="mso-spacerun:yes"> </span>organisasi tersebut harus bisa memungkinkan kedelapan fungsi di atas berjalan baik. Struktur organisasi<span style="mso-spacerun:yes"> </span>juga<span style="mso-spacerun:yes"> </span>harus<span style="mso-spacerun:yes"> </span>memasukkan<span style="mso-spacerun:yes"> </span>kelima<span style="mso-spacerun:yes"> </span>karakteristik<span style="mso-spacerun:yes"> </span>di<span style="mso-spacerun:yes"> </span>atas<span style="mso-spacerun:yes"> </span>agar<span style="mso-spacerun:yes"> </span>bisa mengembangkan<span style="mso-spacerun:yes"> </span>standar<span style="mso-spacerun:yes"> </span>akuntansi<span style="mso-spacerun:yes"> </span>internasional<span style="mso-spacerun:yes"> </span>yang<span style="mso-spacerun:yes"> </span>berkualitas<span style="mso-spacerun:yes"> </span>tinggi. Berdasarkan<span style="mso-spacerun:yes"> </span>pemikiran ini, alternatif yang dapat dipakai di masa depan adalah (a) IASC bisa tetap eksis dengan pembenahan struktur seperti yang disarankan FASB, atau<span style="mso-spacerun:yes"> </span>(b)<span style="mso-spacerun:yes"> </span>dibentuk<span style="mso-spacerun:yes"> </span>suatu<span style="mso-spacerun:yes"> </span>organisasi<span style="mso-spacerun:yes"> </span>baru<span style="mso-spacerun:yes"> </span>dengan<span style="mso-spacerun:yes"> </span>struktur<span style="mso-spacerun:yes"> </span>baru<span style="mso-spacerun:yes"> </span>seperti<span style="mso-spacerun:yes"> </span>yang disarankan FASB, yang tetap meneruskan hal-hal yang sudah dilakukan oleh IASC, atau (c) memodifikasi<span style="mso-spacerun:yes"> </span>FASB agar bisa lebih diterima secara luas di seluruh dunia. Alternatif ketiga ini didasari oleh keyakinan bahwa FASB memiliki peran sebagai<span style="mso-spacerun:yes"> </span><i>a global leader in<span style="mso-spacerun:yes"> </span>accounting standard setting</i>.</span></p><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:10.0pt;mso-line-height-rule:exactly;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-language:IN"> </span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:10.0pt;mso-line-height-rule:exactly;mso-layout-grid-align: none;text-autospace:none"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-language:IN"> </span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:-.05pt; margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:center; line-height:normal;mso-layout-grid-align:none;text-autospace:none" align="center"><b><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN">3. <span style="mso-font-width:114%">KESIMPULAN</span></span></b><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"></span></p> <p class="MsoNormal" style="margin-top:.3pt;margin-right:0cm;margin-bottom:0cm; margin-left:0cm;margin-bottom:.0001pt;text-align:justify;line-height:13.0pt; mso-line-height-rule:exactly;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-language: IN"> </span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:2.55pt;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-fareast-language:IN">Standar<span style="mso-spacerun:yes"> </span>akuntansi<span style="mso-spacerun:yes"> </span>tidak<span style="mso-spacerun:yes"> </span>dapat<span style="mso-spacerun:yes"> </span>dilepaskan<span style="mso-spacerun:yes"> </span>dari<span style="mso-spacerun:yes"> </span>pengaruh<span style="mso-spacerun:yes"> </span><span style="mso-spacerun:yes"> </span>lingkungan<span style="mso-spacerun:yes"> </span>dan kondisi<span style="mso-spacerun:yes"> </span>hukum,<span style="mso-spacerun:yes"> </span>sosial<span style="mso-spacerun:yes"> </span>dan<span style="mso-spacerun:yes"> </span>ekonomi<span style="mso-spacerun:yes"> </span>suatu<span style="mso-spacerun:yes"> </span>negara<span style="mso-spacerun:yes"> </span>tertentu.<span style="mso-spacerun:yes"> </span>Hal-hal<span style="mso-spacerun:yes"> </span>tersebut menyebabkan<span style="mso-spacerun:yes"> </span>suatu<span style="mso-spacerun:yes"> </span>standar<span style="mso-spacerun:yes"> </span>akuntansi<span style="mso-spacerun:yes"> </span>di suatu<span style="mso-spacerun:yes"> </span>negara<span style="mso-spacerun:yes"> </span>berbeda<span style="mso-spacerun:yes"> </span>dengan<span style="mso-spacerun:yes"> </span>di negara lain. Globalisasi<span style="mso-spacerun:yes"> </span>yang tampak antara lain dari kegiatan perdagangan<span style="mso-spacerun:yes"> </span>antar negara serta<span style="mso-spacerun:yes"> </span>munculnya<span style="mso-spacerun:yes"> </span>perusahaan<span style="mso-spacerun:yes"> </span>multinasional<span style="mso-spacerun:yes"> </span>mengakibatkan<span style="mso-spacerun:yes"> </span>timbulnya<span style="mso-spacerun:yes"> </span>kebutuhan akan suatu standar akuntansi yang berlaku secara luas di seluruh dunia. Pembentukan<span style="mso-spacerun:yes"> </span>IASC<span style="mso-spacerun:yes"> </span>merupakan<span style="mso-spacerun:yes"> </span>salah<span style="mso-spacerun:yes"> </span>satu<span style="mso-spacerun:yes"> </span>usaha<span style="mso-spacerun:yes"> </span>harmonisasi<span style="mso-spacerun:yes"> </span>standar akuntansi<span style="mso-spacerun:yes"> </span>yaitu<span style="mso-spacerun:yes"> </span>untuk<span style="mso-spacerun:yes"> </span>membuat<span style="mso-spacerun:yes"> </span>perbedaan-perbedaan<span style="mso-spacerun:yes"> </span>antar<span style="mso-spacerun:yes"> </span>standar<span style="mso-spacerun:yes"> </span>akuntansi<span style="mso-spacerun:yes"> </span>di berbagai negara menjadi semakin kecil. Harmonisasi ini tidak harus menghilangkan standar<span style="mso-spacerun:yes"> </span>akuntansi<span style="mso-spacerun:yes"> </span>yang<span style="mso-spacerun:yes"> </span>berlaku<span style="mso-spacerun:yes"> </span>di<span style="mso-spacerun:yes"> </span>setiap<span style="mso-spacerun:yes"> </span>negara<span style="mso-spacerun:yes"> </span>dan<span style="mso-spacerun:yes"> </span>juga<span style="mso-spacerun:yes"> </span>tidak<span style="mso-spacerun:yes"> </span>menutup kemungkinan<span style="mso-spacerun:yes"> </span>bahwa<span style="mso-spacerun:yes"> </span>standar<span style="mso-spacerun:yes"> </span>akuntansi<span style="mso-spacerun:yes"> </span>internasional<span style="mso-spacerun:yes"> </span>yang<span style="mso-spacerun:yes"> </span>disusun<span style="mso-spacerun:yes"> </span>oleh<span style="mso-spacerun:yes"> </span>IASC diadopsi menjadi standar akuntansi nasional suatu negara.</span></p> <p class="MsoNormal" style="margin-top:0cm;margin-right:-1.0pt;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:1.0cm; line-height:150%;mso-layout-grid-align:none;text-autospace:none"><span style="font-size:12.0pt;line-height:150%;font-family:"Times New Roman","serif"; mso-fareast-language:IN">FASB<span style="mso-spacerun:yes"> </span>mempunyai<span style="mso-spacerun:yes"> </span>pandangan<span style="mso-spacerun:yes"> </span>bahwa<span style="mso-spacerun:yes"> </span>tetap<span style="mso-spacerun:yes"> </span>harus<span style="mso-spacerun:yes"> </span>ada satu<span style="mso-spacerun:yes"> </span>standar akuntansi internasional<span style="mso-spacerun:yes"> </span>yang<span style="mso-spacerun:yes"> </span>berlaku<span style="mso-spacerun:yes"> </span>di seluruh<span style="mso-spacerun:yes"> </span>dunia.<span style="mso-spacerun:yes"> </span>Untuk<span style="mso-spacerun:yes"> </span>itu<span style="mso-spacerun:yes"> </span>perlu<span style="mso-spacerun:yes"> </span>dibentuk<span style="mso-spacerun:yes"> </span>organisasi penentu<span style="mso-spacerun:yes"> </span>standar<span style="mso-spacerun:yes"> </span>akuntansi<span style="mso-spacerun:yes"> </span>internasional<span style="mso-spacerun:yes"> </span>dengan<span style="mso-spacerun:yes"> </span>struktur<span style="mso-spacerun:yes"> </span>dan<span style="mso-spacerun:yes"> </span>proses<span style="mso-spacerun:yes"> </span>tertentu. Menurut<span style="mso-spacerun:yes"> </span>FASB,<span style="mso-spacerun:yes"> </span>IASC<span style="mso-spacerun:yes"> </span>bisa<span style="mso-spacerun:yes"> </span>dimodifikasi<span style="mso-spacerun:yes"> </span>menjadi<span style="mso-spacerun:yes"> </span>organisasi<span style="mso-spacerun:yes"> </span>ini<span style="mso-spacerun:yes"> </span>atau<span style="mso-spacerun:yes"> </span>membentuk organisasi baru atau memodifikasi FASB sendiri.</span></p> <p class="MsoNormal" style="margin: 0cm -1pt 0.0001pt 0cm; text-align: justify; line-height: 150%;"><br /><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style="letter-spacing: 0.05pt;"></span></span></p><p class="MsoNormal" style="margin: 0cm -1pt 0.0001pt 0cm; text-align: justify; line-height: 150%;"><a href="http://puslit.petra.ac.id/"><span style="font-family: times new roman;"><span style="font-size:85%;">sumber</span></span></a><br /><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style="letter-spacing: 0.05pt;"></span></span></p>venny sagitahttp://www.blogger.com/profile/17962041266068701240noreply@blogger.com0tag:blogger.com,1999:blog-6309274482984378176.post-22573479753272537472012-01-10T05:16:00.001-08:002012-01-10T05:16:52.224-08:00tugA<h3 class="post-title entry-title"> KODE ETIK PROFESI AKUNTANSI MENURUT IAI (IKATAN AKUNTAN INDONESIA) dan PRINSIP ETIKA AKUNTAN </h3> <div class="post-header"> </div> <div class="MsoNormalCxSpFirst" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Kode Etik Ikatan Akuntan Indonesia dimaksudkan sebagai panduan dan aturan bagi seluruh anggota, baik yang berpraktik sebagai akuntan publik, bekerja di lingkungan dunia usaha, pada instansi pemerintah, maupun di lingkungan dunia pendidikan dalam pemenuhan tanggung-jawab profesionalnya.<o:p></o:p></span></div> <div class="MsoNormalCxSpMiddle" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><b><span style="color: rgb(76, 76, 76); font-family: "Verdana","sans-serif"; font-size: 8.5pt; line-height: 150%;"> </span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Kode Etik Ikatan Akuntan Indonesia terdiri dari tiga bagian:<o:p></o:p></span></b></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">(1) Prinsip Etika,<o:p></o:p></span></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">(2) Aturan Etika, dan<o:p></o:p></span></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">(3) Interpretasi Aturan Etika.<o:p></o:p></span></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Prinsip Etika memberikan kerangka dasar bagi Aturan Etika, yang mengatur pelaksanaan pemberian jasa profesional oleh anggota. Prinsip Etika disahkan oleh Kongres dan berlaku bagi seluruh anggota, sedangkan Aturan Etika disahkan oleh Rapat Anggota Himpunan dan hanya mengikat anggota Himpunan yang bersangkutan. Interpretasi Aturan Etika merupakan interpretasi yang dikeluarkan oleh Badan yang dibentuk oleh Himpunan setelah memperhatikan tanggapan dari anggota, dan pihak-pihak berkepentingan lainnya, sebagai panduan dalam penerapan Aturan Etika, tanpa dimaksudkan untuk membatasi lingkup dan penerapannya.<o:p></o:p></span></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><br /></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Prinsip Etika Profesi :<o:p></o:p></span></b></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Prinsip Pertama - Tanggung Jawab Prolesi<o:p></o:p></span></b></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Dalam melaksanakan tanggung-jawabnya sebagai profesional setiap anggota harus senantiasa menggunakan pertimbangan moral dan profesional dalam semua kegiatan yang dilakukannya. <o:p></o:p></span></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-left: 0.25in; text-align: justify; text-indent: -0.25in;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">01. Sebagai profesional, anggota mempunyai peran penting dalam masyarakat. Sejalan dengan peranan tersebut, anggota mempunyai tanggung jawab kepada semua pemakai jasa profesional mereka. Anggota juga harus selalu bertanggung jawab untuk bekerja sarna dengan sesama anggota untuk mengembangkan profesi akuntansi, memelihara kepercayaan masyarakat, dan menjalankan tanggung-jawab profesi dalam mengatur dirinya sendiri. Usaha kolektif semua anggota diperlukan untuk memelihara dan meningkatkan tradisi profesi.<o:p></o:p></span></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Prinsip Kedua - Kepentingan Publik<o:p></o:p></span></b></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Setiap anggota berkewajiban untuk senantiasa bertindak dalam kerangka pelayanan kepada publik, menghormati kepercayaan publik, dan menunjukkan komitmen atas profesionalisme. <o:p></o:p></span></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><br /></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.25in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">01. Satu ciri utama dari suatu profesi adalah penerimaan tanggung-jawab kepada publik. Profesi akuntan memegang peranan yang penting di masyarakat, di mana publik dari profesi akuntan yang terdiri dari klien, pemberi kredit, pemerintah, pemberi kerja, pegawai, investor, dunia bisnis dan keuangan, dan pihak lainnya bergantung kepacla obyektivitas dan integritas akuntan dalam memelihara berjalannya fungsi bisnis secara tertib. Ketergantungan ini menimbulkan tanggung-jawab akuntan terhadap kepentingan publik. Kepentingan publik didefinisikan sebagai kepentingan masyarakat dan institusi yang dilayani anggota secara keseluruhan. Ketergantungan ini menyebabkan sikap dan tingkah laku akuntan dalam menyediakan jasanya mempengaruhi kesejahteraan ekonomi masyarakat dan negara.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.25in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">02. Profesi akuntan dapat tetap berada pada posisi yang penting ini hanya dengan terus menerus memberikan jasa yang unik ini pada tingkat yang menunjukkan bahwa kepercayaan masyarakat dipegang teguh. Kepentingan utama profesi akuntan adalah untuk membuat pemakai jasa akuntan paham bahwa jasa akuntan dilakukan dengan tingkat prestasi tertinggi dan sesuai dengan persyaratan etika yang diperlukan untuk mencapai tingkat prestasi tersebut.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.25in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">03. Dalam mememuhi tanggung-jawab profesionalnya, anggota mungkin menghadapi tekanan yang saling berbenturan dengan pihak-pihak yang berkepentingan. Dalam mengatasi benturan ini, anggota harus bertindak dengan penuh integritar, dengan suatu keyakinan bahwa apabila anggota memenuhi kewajibannya kepada publik, maka kepentingan penerima jasa terlayani dengan sebaik-baiknya.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.25in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">04. Mereka yang memperoleh pelayanan dari anggota mengharapkan anggota untuk memenuhi tanggungjawabnya dengan integritas, obyektivitas, keseksamaan profesional, dan kepentingan untuk melayani publik. Anggota diharapkan untuk memberikan jasa berkualitas, mengenakan imbalan jasa yang pantas, serta menawarkan berbagai jasa, semuanya dilakukan dengan tingkat profesionalisme yang konsisten dengan Prinsip Etika Profesi ini.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.25in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">05. Semua anggota mengikat dirinya untuk menghormati kepercayaan publik. Atas kepercayaan yang diberikan publik kepadanya, anggota harus secara terus-menerus menunjukkan dedikasi mereka untuk mencapai profesionalisme yang tinggi.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.25in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">06. Tanggung-jawab seorang akuntan tidak semata-mata untuk memenuhi kebutuhan klien individual atau pemberi kerja. Dalam melaksanakan tugasnya seorang akuntan harus mengikuti standar profesi yang dititik-beratkan pada kepentingan publik, misalnya:<o:p></o:p></span></div> <ul style="margin-top: 0in;" type="disc"><li class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">auditor independen membantu memelihara integritas dan efisiensi dari laporan keuangan yang disajikan kepada lembaga keuangan untuk mendukung pemberian pinjaman dan kepada pemegang saham untuk memperoleh modal;<o:p></o:p></span></li><li class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">eksekutif keuangan bekerja di berbagai bidang akuntansi manajemen dalam organisasi dan memberikan kontribusi terhadap efisiensi dan efektivitas dari penggunaan sumber daya organisasi;<o:p></o:p></span></li><li class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">auditor intern memberikan keyakinan ten tang sistem pengendalian internal yang baik untuk meningkatkan keandalan informasi keuangan dari pemberi kerja kepada pihak luar.<o:p></o:p></span></li><li class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">ahli pajak membantu membangun kepercayaan dan efisiensi serta penerapan yang adil dari sistem pajak; dan<o:p></o:p></span></li><li class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">konsultan manajemen mempunyai tanggung-jawab terhadap kepentingan umum dalam membantu pembuatan keputusan manajemen yang baik.</span><span style="background-color: white; font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;"> </span></li></ul> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Prinsip Ketiga – Integritas<o:p></o:p></span></b></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Untuk memelihara dan meningkatkan kepercayaan publik, setiap anggota harus memenuhi tanggungjawab profesionalnya dengan integritas setinggi mungkin. <o:p></o:p></span></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><br /></div> <div class="MsoNormal" style="margin: 0in 0in 0in 27pt; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -22.5pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">01. Integritas adalah suatu elemen karakter yang mendasari timbulnya pengakuan profesional. Integritas merupakan kualitas yang melandasi kepercayaan publik dan merupakan patokan (benchmark) bagi anggota dalam menguji semua keputusan yang diambilnya.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 27pt; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -22.5pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">02. Integritas mengharuskan seorang anggota untuk, antara lain, bersikap jujur dan berterus terang tanpa harus mengorbankan rahasia penerima jasa. Pelayanan dan kepercayaan publik tidak boleh dikalahkan oleh keuntungan pribadi. Integritas dapat menerima kesalahan yang tidak disengaja dan perbedaan pendapat yang jujur, tetapi tidak dapat menerima kecurangan atau peniadaan prinsip.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 27pt; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -22.5pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">03. Integritas diukur dalam bentuk apa yang benar dan adil. Dalam hal tidak terdapat aturan, standar, panduan khusus atau dalam menghadapi pendapat yang bertentangan, anggota harus menguji keputusan atau perbuatannya dengan bertanya apakah anggota telah melakukan apa yang seorang berintegritas akan lakukan dan apakah anggota telah menjaga integritas dirinya. Integritas mengharuskan anggota untuk menaati baik bentuk maupun jiwa standar teknis dan etika.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 27pt; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -22.5pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">04. Integritas juga mengharuskan anggota untuk mengikuti prinsip obyektivitas dan kehati-hatian profesional.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 27pt; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -22.5pt;"><br /></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Prinsip Keempat – Obyektivitas<o:p></o:p></span></b></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Setiap anggota harus menjaga obyektivitasnya dan bebas dari benturan kepentingan dalam pemenuhan kewajiban profesionalnya. <o:p></o:p></span></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><br /></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.25in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">01. Obyektivitas adalah suatu kualitas yang memberikan nilai atas jasa yang diberikan anggota. Prinsip obyektivitas mengharuskan anggota bersikap adil, tidak memihak, jujur secara intelektual, tidak berprasangka atau bias, serta bebas dari benturan kepentingan atau berada di bawah pengaruh pihak lain.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.25in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">02. Anggota bekerja dalam berbagai kapasitas yang berbeda dan harus menunjukkan obyektivitas mereka dalam berbagai situasi. Anggota dalam praktik publik memberikan jasa atestasi, perpajakan, serta konsultasi manajemen. Anggota yang lain menyiapkan laporan keuangan sebagai seorang bawahan, melakukan jasa audit internal dan bekerja dalam kapasitas keuangan dan manajemennya di industri, pendidikan dan pemerintahan. Mereka juga mendidik dan melatih orang-orang yang ingin masuk ke dalam profesi. Apapun jasa atau kapasitasnya, anggota harus melindungi integritas pekerjaannya dan memelihara obyektivitas.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.25in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">03. Dalam menghadapi situasi dan praktik yang secara spesifik berhubungan dengan aturan etika sehubungan dengan obyektivitas, pertimbangan yang cukup harus diberikan terhadap faktor-faktor berikut:<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 20.3pt; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Adakalanya anggota dihadapkan kepada situasi yang memungkinkan mereka menerima tekanan-tekanan yang diberikan kepadanya. Tekanan ini dapat mengganggu obyektivitasnya.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 20.3pt; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Adalah tidak praktis untuk menyatakan dan menggambarkan semua situasi di mana tekanan-tekanan ini mungkin terjadi. Ukuran kewajaran (reasonableness) harus digunakan dalam menentukan standar untuk mengindentifikasi hubungan yang mungkin atau kelihatan dapat merusak obyektivitas anggota.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 20.3pt; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Hubungan-hubungan yang memungkinkan prasangka, bias atau pengaruh lainnya untuk melanggar obyektivitas harus dihindari.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 20.3pt; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Anggota memiliki kewajiban untuk memastikan bahwa orang-orang yang terlibat dalam pemberian jasa profesional mematuhi prinsip obyektivitas.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 20.3pt; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Anggota tidak boleh menerima atau menawarkan hadiah atau entertainment yang dipercaya dapat menimbulkan pengaruh yang tidak pantas terhadap pertimbangan profesional mereka atau terhadap orang-orang yang berhubungan dengan mereka. Anggota harus menghindari situasi-situasi yang dapat membuat posisi profesional mereka ternoda.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 20.3pt; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify;"><br /></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.5in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-indent: -0.5in;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Prinsip Kelima - Kompetensi dan kehati-hatian profesional<o:p></o:p></span></b></div> <div style="margin: 0in; background: rgb(255, 255, 227) none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify;">Setiap anggota harus melaksanakan jasa profesionalnya dengan kehatihatian, kompetensi clan ketekunan, Berta mempunyai kewajiban untuk mempertahankan pengetahuan dan keterampilan profesional pada tingkat yang diperlukan untuk memastikan bahwa klien atau pemberi kerja memperoleh manfaat dari jasa profesional yang kompeten berdasarkan perkembangan praktik, legislasi dan teknik yang paling mutakhir.<o:p></o:p></div> <div style="margin: 0in; background: rgb(255, 255, 227) none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify;"><br /></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.25in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">01. Kehati-hatian profesional mengharuskan anggota untuk memenuhi tanggung jawab profesionalnya dengan kompetensi dan ketekunan. Hal ini mengandung arti bahwa anggota mempunyai kewajiban untuk melaksanakan jasa profesional dengan sebaik-baiknya sesuai dengan kemampuannya, derni kepentingan pengguna jasa dan konsisten dengan tanggung-jawab profesi kepada publik.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.25in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">02. Kompetensi diperoleh melalui pendidikan dan pengalaman. Anggota seyogyanya tidak menggambarkan dirinya mernilki keahlian atau pengalaman yang tidak mereka punyai. Dalam semua penugasan dan dalam semua tanggung-jawabnya, setiap anggota harus melakukan upaya untuk mencapai tingkatan kompetensi yang akan meyakinkan bahwa kualitas jasa yang diberikan memenuhi tingkatan profesionalisme tinggi seperti disyaratkan oleh Prinsip Etika. Kompetensi profesional dapat dibagi menjadi 2 (dua) fase yang terpisah:<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in -0.25in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> Pencapaian Kompetensi Profesional. Pencapaian kompetensi profesional pada awalnya memerlukan standar pendidikan umum yang tinggi, diikuti oleh pendidikan khusus, pelatihan dan ujian profesional dalam subyek-subyek yang relevan, dan pengalaman kerja. Hal ini harus menjadi pola pengembangan yang normal untuk anggota.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in -0.25in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify;"><br /></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify; text-indent: -0.25in;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Pemeliharaan Kompetensi Profesional.<o:p></o:p></span></div> <ul style="margin-top: 0in;" type="disc"><li class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Kompetensi harus dipelihara dan dijaga melalui kornitmen untuk belajar dan melakukan peningkatan profesional secara berkesinambungan selama kehidupan profesional anggota.<o:p></o:p></span></li><li class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Pemeliharaan kompetensi profesional memerlukan kesadaran untuk terus mengikuti perkembangan profesi akuntansi, termasuk di antaranya pernyataan-pernyataan akuntansi, auditing dan peraturan lainnya, baik nasional maupun internasional yang relevan.<o:p></o:p></span></li><li class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Anggota harus menerapkan suatu program yang dirancang untuk memastikan terdapatnya kendali mutu atas pelaksanaan jasa profesional yang konsisten dengan standar nasional dan internasional.<o:p></o:p></span></li></ul> <div class="MsoNormal" style="margin: 0in 0in 0in 0.25in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">03. Kompetensi menunjukkan terdapatnya pencapaian dan pemeliharaan suatu tingkatan pemahaman dan pengetahuan yang memungkinkan seorang anggota untuk memberikan jasa dengan kemudahan dan kecerdikan. Dalam hal penugasan profesional melebihi kompetensi anggota atau perusahaan, anggota wajib melakukan konsultasi atau menyerahkan klien kepada pihak lain yang lebih kompeten. Setiap anggota bertanggung-jawab untuk menentukan kompetensi masing-masing atau menilai apakah pendidikan, pengalaman dan pertimbangan yang diperlukan memadai untuk tanggung-jawab yang harus dipenuhinya.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.25in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">04. Anggota harus tekun dalam memenuhi tanggung-jawabnya kepada penerima jasa dan publik. Ketekunan mengandung arti pemenuhan tanggung-jawab untuk memberikan jasa dengan segera dan berhati-hati, sempurna dan mematuhi standar teknis dan etika yang berlaku.<o:p></o:p></span></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">05. Kehati-hatian profesional mengharuskan anggota untuk merencanakan dan mengawasi secara seksama setiap kegiatan profesional yang menjadi tanggung-jawabnya.<o:p></o:p></span></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><br /></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Prinsip Keenam - Kerahasiaan<o:p></o:p></span></b></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Setiap anggota harus, menghormati leerahasiaan informas iyang diperoleh selama melakukan jasa profesional dan tidak boleh memakai atau mengungkapkan informasi tersebut tanpa persetujuan, kecuali bila ada hak atau kewajiban profesional atau hukum untuk mengungkapkannya<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.5in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><br /></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.25in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">01. Anggota mempunyai kewajiban untuk menghormati kerahasiaan informasi tentang klien atau pemberi kerja yang diperoleh melalui jasa profesional yang diberikannya. Kewajiban kerahasiaan berlanjut bahkan setelah hubungan antara anggota dan klien atau pemberi kerja berakhir.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.25in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">02. Kerahasiaan harus dijaga oleh anggota kecuali jika persetujuan khusus telah diberikan atau terdapat kewajiban legal atau profesional untuk mengungkapkan informasi.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.25in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">03. Anggota mempunyai kewajiban untuk memastikan bahwa staf di bawah pengawasannya dan orang-orang yang diminta nasihat dan bantuannya menghormati prinsip kerahasiaan.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.25in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">04. Kerahasiaan tidaklah semata-mata masalah pengungkapan informasi. Kerahasiaan juga mengharuskan anggota yang memperoleh informasi selama melakukan jasa profesional tidak menggunakan atau terlihat menggunakan informasi terse but untuk keuntungan pribadi atau keuntungan pihak ketiga.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.25in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">05. Anggota yang mempunyai akses terhadap informasi rahasia ten tang penerima jasa tidak boleh mengungkapkannya ke publik. Karena itu, anggota tidak boleh membuat pengungkapan yang tidak disetujui (unauthorized disclosure) kepada orang lain. Hal ini tidak berlaku untuk pengungkapan informasi dengan tujuan memenuhi tanggung-jawab anggota berdasarkan standar profesional.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.25in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">06. Kepentingan umum dan profesi menuntut bahwa standar profesi yang berhubungan dengan kerahasiaan didefinisikan dan bahwa terdapat panduan mengenai sifat dan luas kewajiban kerahasiaan serta mengenai berbagai keadaan di mana informasi yang diperoleh selama melakukan jasa profesional dapat atau perlu diungkapkan.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.25in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">07. Berikut ini adalah contoh hal-hal yang harus dipertimbangkan dalam menentukan sejauh mana informasi rahasia dapat diungkapkan.<o:p></o:p></span></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> Apabila pengungkapan diizinkan. Jika persetujuan untuk mengungkapkan diberikan oleh penerima jasa, kepentingan semua pihak termasuk pihak ketiga yang kepentingannya dapat terpengaruh harus dipertimbangkan.<o:p></o:p></span></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><br /></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Pengungkapan diharuskan oleh hukum. Beberapa contoh di mana anggota diharuskan oleh hukum untuk mengungkapkan informasi rahasia adalah:<o:p></o:p></span></div> <ul style="margin-top: 0in;" type="disc"><li class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">untuk menghasilkan dokumen atau memberikan bukti dalam proses hukum; dan<o:p></o:p></span></li><li class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">untuk mengungkapkan adanya pelanggaran hukum kepada publik.<o:p></o:p></span></li></ul> <div class="MsoNormal" style="margin: 0in 0in 0in 0.5in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify;"><br /></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Ketika ada kewajiban atau hak profesional untuk mengungkapkan:<o:p></o:p></span></div> <ul style="margin-top: 0in;" type="disc"><li class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">untuk mematuhi standar teknis dan aturan etika; pengungkapan seperti itu tidak bertentangan dengan prinsip etika ini;<o:p></o:p></span></li><li class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">untuk melindungi kepentingan profesional anggota dalam sidang pengadilan;<o:p></o:p></span></li><li class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">untuk menaati peneleahan mutu (atau penelaahan sejawat) IAI atau badan profesionallainnya;.dan . untuk menanggapi permintaan atau investigasi oleh IAI atau badan pengatur.</span><b style="background-color: white; line-height: 150%;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p> </o:p></span></b></li></ul> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Prinsip Ketujuh – Perilaku Profesional<o:p></o:p></span></b></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Setiap anggota harus berperilaku yang konsisten dengan reputasi profesi yang baik dan menjauhi tindakan yang dapat mendiskreditkan profesi:<o:p></o:p></span></div> <div class="MsoListParagraph" style="margin: 0in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%;"><br />01. Kewajiban untuk menjauhi tingkah laku yang dapat mendiskreditkan profesi hams dipenuhi oleh anggota sebagai perwujudan tanggung-jawabnya kepada penerima jasa, pihak ketiga, anggota yang lain, staf, pemberi kerja dan masyarakat umum.</div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><br /></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: justify;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Prinsip Kedelapan - Standar Teknis<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Setiap anggota harus melaksanakan jasa profesionalnya sesuai dengan standar teknis dan standar proesional yang relevan. Sesuai dengan keahliannya dan dengan berhati-hati, anggota mempunyai kewajiban untuk melaksanakan penugasan dari penerima jasa selama penugasan tersebut sejalan dengan prinsip integritas dan obyektivitas.<o:p></o:p></span></div> <table class="MsoNormalTable" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; width: 100%;" border="0" cellpadding="0" cellspacing="0"> <tbody> <tr style="height: 95.15pt;"> <td style="padding: 0in; height: 95.15pt;" valign="top"> <table class="MsoNormalTable" style="width: 98%;" border="0" cellpadding="0" cellspacing="0"><tbody> <tr style="height: 54.25pt;"> <td style="padding: 0in; height: 54.25pt;" valign="top"> <div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: justify; text-indent: -0.25in;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><br />01. Standar teknis dan standar profesional yang hams ditaati anggota adalah standar yang dikeluarkan oleh lkatan Akuntan Indonesia, International Federation of Accountants, badan pengatur, dan peraturan perundang-undangan yang relevan.<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: justify; text-indent: -0.25in;"><br /></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: justify; text-indent: -0.25in;"><br /></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: justify; text-indent: -0.25in;"><br /></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: justify; text-indent: -0.25in;"><br /></div></td> </tr> </tbody></table></td> <td style="padding: 0in; height: 95.15pt;" valign="top"> <div style="border: medium none ; padding: 0in 0in 1pt;"> <div class="MsoNormal" style="border-style: none; padding: 0in; margin-bottom: 0.0001pt; text-align: center;" align="center"><span style="display: none; font-family: "Arial","sans-serif"; font-size: 12pt;">Top of Form<o:p></o:p></span></div></div><div style="border: medium none ; padding: 1pt 0in 0in;"> <div class="MsoNormal" style="border-style: none; padding: 0in; margin-bottom: 0.0001pt; text-align: center;" align="center"><span style="display: none; font-family: "Arial","sans-serif"; font-size: 12pt;">Bottom of Form<o:p></o:p></span></div></div><br /></td> </tr> </tbody> </table> <div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: justify;"><i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Sumber :</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"> </span><span style="font-size: 12pt; line-height: 150%;"><a href="http://www.iaiglobal.or.id/tentang_iai.php?id=18"><span style="color: windowtext;">http://www.iaiglobal.or.id/tentang_iai.php?id=18</span></a></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: justify;"><br /></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; letter-spacing: -1.65pt; line-height: 150%;">ATURAN ETIKA</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></b></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">1. Independensi, Integritas, Obyektivitas<o:p></o:p></span></b></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.5in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-indent: -0.25in;"><!--[if !supportLists]--><span style="font-family: 'Lucida Sans Unicode',sans-serif; font-size: 12pt; line-height: 150%;">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span><!--[endif]--><i><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">Independensi<o:p></o:p></span></i></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">Dalam menjalankan tugasnya, anggota KAP harus selalumempertahankan sikap mental independen didalam memberikan jasa profesional sebagaimana diatur dalam standar profesionalakuntan publik yang ditetapkan oleh IAI. Sikap mental independen tersebut harus meliputi independendalam fakta ( <i><span style="letter-spacing: -0.85pt;">in fact </span></i>) maupun dalam penampilan <i><span style="letter-spacing: -0.85pt;">(in appearance).<o:p></o:p></span></i></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.5in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><!--[if !supportLists]--><span style="font-family: 'Lucida Sans Unicode',sans-serif; font-size: 12pt; line-height: 150%;">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span><!--[endif]--><i><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">Integritas dan Objectivitas<o:p></o:p></span></i></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">Dalam menjalankan tugasnya, anggota KAP harusmempertahankan integritas dan objektivitas, harus bebas dari benturan kepentingan (<i>conflict of interst </i>) dan tidak bolehmembiarkan faktor salah saji material ( <i>material misstatement </i> )yang diketahuinya atau mengalihkan (mensubordinasikan) pertimbangannya kepada pihak lain.<o:p></o:p></span></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><br /></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><br /></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><br /></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">2. <span style="letter-spacing: -0.85pt;">Standar Umum dan Prinsip Akuntansi<o:p></o:p></span></span></b></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><i><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">Standar Umum:<o:p></o:p></span></i></div> <div class="MsoNormal" style="margin: 0in 0in 0in 13.5pt; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -13.5pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span><!--[endif]--><b><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">Kompetensi profesional</span></b><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">. Anggota KAP hanya bolehmelakukan pemberian jasa profesional yang secara layak (<i><span style="letter-spacing: -0.85pt;">reasonable</span></i>) diharapkan dapat diselesaikan dengankompetensi profesional.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 13.5pt; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -13.5pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span><!--[endif]--><b><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">Kecermatan dan keseksamaan profesional</span></b><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">. Anggota KAPwajib melakukan pemberian jasa profesional dengankecermatan dan keseksamaan profesional.<b><o:p></o:p></b></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 13.7pt; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -13.7pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span><!--[endif]--><b><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">Perencanaan dan supervisi</span></b><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">. Anggota KAP wajibmerencanakan dan mensupervisi secara memadai setiap pelaksanaanpemberian jasa profesional.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 13.7pt; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -13.7pt;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span><!--[endif]--><b><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">Data relevan yang memadai</span></b><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">. Anggota KAP wajibmemperoleh data relevan yang memadai untuk menjadi dasar yang layak bagi simpulan atau rekomendasi sehubungandengan pelaksanaan jasa profesionalnya.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 13.7pt; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify;"><br /></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><i><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">Prinsip Akuntansi:<o:p></o:p></span></i></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span class="a"><span style="border: 1pt none windowtext; padding: 0in; background-color: white; font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">Anggota KAP tidak diperkenankan:<o:p></o:p></span></span></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span class="a"><span style="border: 1pt none windowtext; padding: 0in; background-color: white; font-family: 'Times New Roman',serif; font-size: 12pt; letter-spacing: 0.85pt; line-height: 150%;">1.Meny</span></span><span class="l6"><span style="border: 1pt none windowtext; padding: 0in; background-color: white; font-family: 'Times New Roman',serif; font-size: 12pt; letter-spacing: 0.85pt; line-height: 150%;">atakan pe</span></span><span class="l7"><span style="border: 1pt none windowtext; padding: 0in; background-color: white; font-family: 'Times New Roman',serif; font-size: 12pt; letter-spacing: 0.85pt; line-height: 150%;">ndapat atau memberi</span></span><span class="l6"><span style="border: 1pt none windowtext; padding: 0in; background-color: white; font-family: 'Times New Roman',serif; font-size: 12pt; letter-spacing: 0.85pt; line-height: 150%;">kan penegasan bahwa</span></span><span class="a"><span style="border: 1pt none windowtext; padding: 0in; background-color: white; font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">laporan keuangan atau data keuangan lain suatu entitasdisajikan sesuai dengan prinsip akuntansi yang berlaku umum atau.<o:p></o:p></span></span></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: 'Times New Roman',serif; font-size: 12pt; letter-spacing: 0.85pt; line-height: 150%;">2. Menyatakan bahwa ia tidak menemukan perlunya modifikasi material yang</span><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">harus dilakukan terhadap laporan atau data tersebut agar sesuai dengan prinsip akuntansi yang berlaku, apabila laporan tersebut memuat penyimpangan yang berdampak material terhadap laporan atau data secarakeseluruhan dari prinsip-prinsip akuntansi yang ditetapkan oleh badan pengatur standar yang ditetapkan IAI. Dalam keadaan luar biasa, laporanatau data mungkin memuat penyimpangan seperti tersebut diatas. Dalamkondisi tersbeut, anggota KAP dapat tetap mematuhi ketentuan dalam butir ini selama anggota KAP dapat menunjukkan bahwa laporan atau data akanmenyesatkan apabila tidak memuat penyimpangan seperti itu, dengan caramengungkapkan penyimpangan dan estimasi dampaknya (bila praktis),serta alasan mengapa kepatuhan atas prinsip akuntansi yang berlaku umumakan menghasilkan laporan yang menyesatkan.<o:p></o:p></span></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in;"><br /></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">3. <span style="letter-spacing: -0.85pt;">Tanggung Jawab kepada Klien<o:p></o:p></span></span></b></div> <div class="MsoNormal" style="background-color: white; margin-bottom: 0.0001pt;"><b><span style="font-family: 'Times New Roman',serif; font-size: 12pt;">Informasi Klien yang Rahasia<o:p></o:p></span></b></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">Anggota KAP tidak diperkenankan mengungkapkan informasi klien yang rahasia,tanpa persetujuan dari klien.<o:p></o:p></span></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">Ketentuan ini tidak dimaksudkan untuk:<o:p></o:p></span></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">•Membebaskan anggota KAP dari kewajiban profesionalnya sesuai dengan aturanetika kepatuhan terhadap standar dan prinsip-prinsip akuntansi.<o:p></o:p></span></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">•Mempengaruhi kewajiban anggota KAP dengan cara apapun untuk mematuhi peraturan perundang-undangan yang berlaku seperti panggilan resmi penyidikan pejabat pengusut atau melarang kepatuhan anggota KAP terhadap ketentuan peraturan yang berlaku.<o:p></o:p></span></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">•Melarang <i>review</i> praktik profesional (<i>review</i> mutu) seorang <i>anggota</i> sesuai dengankewenangan IAI atau<o:p></o:p></span></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">•Menghalangi <i>anggota</i> dari pengajuan pengaduan keluhan atau pemberian komentar atas penyidikan yang dilakukan oleh badan yang dibentuk IAI-KAP dalam rangka penegasan disiplin anggota.<o:p></o:p></span></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in;"><br /></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">4. <span style="letter-spacing: -1.65pt;"> Tanggung Jawab Kepada Rekan Seprofesi<o:p></o:p></span></span></b></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><b><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">Tanggung jawab kepada Rekan Seprofesi<o:p></o:p></span></b></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.5in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><!--[if !supportLists]--><span style="font-family: 'Lucida Sans Unicode',sans-serif; font-size: 12pt; line-height: 150%;">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span><!--[endif]--><i><span style="font-family: 'Times New Roman',serif; font-size: 12pt; letter-spacing: 0.85pt; line-height: 150%;">Anggota</span></i><i><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;"> </span></i><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">wajib memelihara citra profesi, dengan tidak melakukan perkataan dan perbuatan yang dapat merusak reputasi rekan seprofesi.<i><o:p></o:p></i></span></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><b><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">Komunikasi Antarakuntan Publik <o:p></o:p></span></b></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.5in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><!--[if !supportLists]--><span style="font-family: 'Lucida Sans Unicode',sans-serif; font-size: 12pt; line-height: 150%;">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span><!--[endif]--><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">A<i><span style="letter-spacing: 0.85pt;">nggota</span></i> wajib berkomunikasi tertulis dengan akuntan publik pendahulu bila akanmengadakan perikatan (<i>engagement </i>) audit menggantikan akuntan publik pendahuluatau untuk tahun buku yang sama ditunjuk akuntan publik lain dengan jenis dan periode serta tujuan yang berlainan.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.5in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><!--[if !supportLists]--><span style="font-family: 'Lucida Sans Unicode',sans-serif; font-size: 12pt; line-height: 150%;">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span><!--[endif]--><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">Akuntan publik pendahulu wajib menanggapi secara tertulis permintaan komunikasidari akuntan pengganti secara memadai.<o:p></o:p></span></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><b><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">Perikatan Atestasi<o:p></o:p></span></b></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.5in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><!--[if !supportLists]--><span style="font-family: 'Lucida Sans Unicode',sans-serif; font-size: 12pt; line-height: 150%;">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span><!--[endif]--><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">Akuntan publik tidak diperkenankan mengadakan perikataan atestasi yang jenisatestasi dan periodenya sama dengan perikatan yang dilakukan oleh akuntan yang lebihdahulu ditunjuk klien, kecuali apabila perikatan tersebut dilaksanakan untuk memnuhiketentuan perundang-undangan atau peraturan yang dibuat oleh badan yang berwenang.<o:p></o:p></span></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in;"><br /></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">5. Tanggung Jawab dan Praktik Lain<o:p></o:p></span></b></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><b><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">Perbuatan dan Perkataan yang Mendiskreditkan<o:p></o:p></span></b></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.5in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><!--[if !supportLists]--><span style="font-family: 'Lucida Sans Unicode',sans-serif; font-size: 12pt; line-height: 150%;">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span><!--[endif]--><i><span style="font-family: 'Times New Roman',serif; font-size: 12pt; letter-spacing: -0.85pt; line-height: 150%;">Anggota</span></i><i><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;"> </span></i><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">tidak diperkenankan melakukan tindakan dan/ataumengucapkan perkataan yang mencemarkan profesi.<i><o:p></o:p></i></span></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><b><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;">Iklan, Promosi, dan Kegiatan Pemasaran Lainnya<o:p></o:p></span></b></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.5in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><!--[if !supportLists]--><span style="font-family: "Lucida Sans Unicode","sans-serif"; font-size: 12pt; line-height: 150%;">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span><!--[endif]--><i><span style="font-family: 'Times New Roman',serif; font-size: 12pt; letter-spacing: -0.85pt; line-height: 150%;">Anggota</span></i><span style="font-family: 'Times New Roman',serif; font-size: 12pt; line-height: 150%;"> dalam menjalankan praktik akuntan publik diperkenankan mencari klien melalui pemasangan iklan,melakukan promosi pemasaran dan kegiatan pemasaran lainnyasepanjang tidak merendahkan citra profesi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; letter-spacing: -0.85pt; line-height: 150%;">Sumber: </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12pt; letter-spacing: -0.85pt; line-height: 150%;"> </span><a href="http://www.scribd.com/doc/14650989/Kode-Etik-Profesi-Akuntan-Publik"><span style="color: windowtext;">http://www.scribd.com/doc/14650989/Kode-Etik-Profesi-Akuntan-Publik</span></a></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify; text-indent: 45pt;"><a href="http://alena19.wordpress.com/2011/11/29/kode-etik-profesi-akuntansi/"><span style="color: windowtext;">http://alena19.wordpress.com/2011/11/29/kode-etik-profesi-akuntansi/</span></a></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><br /></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; margin-bottom: 0in; text-align: justify;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Interpretasi Aturan Etika<o:p></o:p></span></b></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.5in; background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 150%; text-align: justify; text-indent: -0.25in;"><!--[if !supportLists]--><span style="font-family: "Lucida Sans Unicode","sans-serif"; font-size: 12pt; line-height: 150%;">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span><!--[endif]--><span style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Interpretasi Aturan Etika merupakan interpretasi yang dikeluarkan oleh Badan yang dibentuk oleh Himpunan setelah memperhatikan tanggapan dari anggota, dan pihak-pihak berkepentingan lainnya, sebagai panduan dalam penerapan Aturan Etika, tanpa dimaksudkan untuk membatasi lingkup dan penerapannya.a</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></b></div> <div class="MsoNormal" style="margin: 0in 0in 0in 0.5in; line-height: 150%; text-align: justify; text-indent: -0.25in;"><!--[if !supportLists]--><span style="font-family: "Lucida Sans Unicode","sans-serif"; font-size: 12pt; line-height: 150%;">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Peraturan yang spesifik yang secara formal tidak harus dipatuhi, tetapi penyimpangan dari interpretasi ini akan menimbulkan kesulitan.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: 0in; text-align: justify;"><br /></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 12.4pt;"><i><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Sumber: </span></i><a href="http://www.iaiglobal.or.id/tentang_iai.php?id=18"><span style="color: windowtext;">http://www.iaiglobal.or.id/tentang_iai.php?id=18</span></a><i><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><o:p></o:p></span></i></div> <div class="MsoNormal" style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous; line-height: 12.4pt; text-indent: 45pt;"><span style="font-family: "Arial","sans-serif"; font-size: 12pt;">budisant.staff.gunadarma.ac.id/.../files/.../BAB_4+<b>Etika</b>+Profesional.p...<br /><br /><br /><br /><o:p></o:p></span></div> <meta equiv="Content-Type" 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mso-para-margin-bottom:10.0pt; mso-para-margin-left:0in; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} </style> <![endif]--> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Kasus KAP Andersen dan Enron<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> Kasus KAP Andersen dan Enron terungkap saat Enron mendaftarkan kebangkrutannya ke pengadilan pada tanggal 2 Desember 2001. Saat itu terungkap, terdapat hutang perusahaan yang tidak dilaporkan, yang menyebabkan nilai investasi dan laba yang ditahan berkurang dalam jumlah yang sama. Sebelum kebangkrutan Enron terungkap, KAP Andersen mempertahankan Enron sebagai klien perusahaan, dengan memanipulasi laporan keuangan dan penghancuran dokumen atas kebangkrutan Enron, dimana sebelumnya Enron menyatakan bahwa pada periode pelaporan keuangan yang bersangkutan tersebut, perusahaan mendapatkan laba bersih sebesar $ 393, padahal pada periode tersebut perusahaan mengalami kerugian sebesar $ 644 juta yang disebabkan oleh transaksi yang dilakukan oleh perusahaan-perusahaan yang didirikan oleh Enron.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Komentar : </span></i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">kasus yang terjadi pada KAP Andersen dan Enron adalah sebuah pelanggaran etika profesi akuntansi dan prinsip etika profesi, yaitu berupa pelanggaran tanggung jawab –yang salah satunya adalah memelihara kepercayaan masyarakat terhadap jasa profesional seorang akuntan. Pelanggaran prinsip kedua yaitu kepentingan publik,pada kasus KAP Andersen dan Enron tersebut kurang dipegang teguhnya kepercayaan masyarakat, dan tanggung jawab yang tidak semata-mata hanya untuk kepentingan kliennya tetapi juga menitikberatkan pada kepentingan public. Jadi seharusnya KAP Andersen dalam melakukan tugasnya sebagai akuntan harus melakukan tindakan berdasarkan etika profesi akuntansi dan prinsip etika profesi.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">2. Kasus KPMG-Siddharta & Harsono <o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 1in; line-height: 150%;"><span style="background: white none repeat scroll 0% 0%; font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous;">September tahun 2001, KPMG-Siddharta Siddharta & Harsono harus menanggung malu. Kantor akuntan publik ternama ini terbukti menyogok aparat pajak di Indonesia sebesar US$ 75 ribu. Sebagai siasat, diterbitkan faktur palsu untuk biaya jasa profesional KPMG yang harus dibayar kliennya PT Easman Christensen, anak perusahaan Baker Hughes Inc. yang tercatat di bursa New York.</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> <span style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous;">Berkat aksi sogok ini, kewajiban pajak Easman memang susut drastis. Dari semula US$ 3,2 juta menjadi hanya US$ 270 ribu. Namun, Penasihat Anti Suap Baker rupanya was-was dengan polah anak perusahaannya. Maka, ketimbang menanggung risiko lebih besar, Baker melaporkan secara suka rela kasus ini dan memecat eksekutifnya.</span> <span style="background: white none repeat scroll 0% 0%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous;">Badan pengawas pasar modal AS, Securities & Exchange Commission, menjeratnya dengan Foreign Corrupt Practices Act, undang-undang anti korupsi buat perusahaan Amerika di luar negeri. Akibatnya, hampir saja Baker dan KPMG terseret ke pengadilan distrik Texas. Namun, karena Baker mohon ampun, kasus ini akhirnya diselesaikan di luar pengadilan. KPMG pun terselamatan.</span><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 1in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><i><span style="background: white none repeat scroll 0% 0%; font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous;">Komentar :</span></i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="background: white none repeat scroll 0% 0%; margin-bottom: 0.0001pt; text-align: justify; line-height: 150%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous;"><span style="background: white none repeat scroll 0% 0%; font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous;">Pada kasus tersebut prinsip etika profesi yang dilanggar adalah tanggung jawab prolesi, dimana seharusnya melakukan pertanggung jawaban sebagai profesional yang senantiatasa menggunakan pertimbangan moral dan profesional dalam setiap kegiatan yang dilakukannya. Selain itu seharusnya tidak melanggar prinsip etika profesi yang kedua,yaitu kepentingan publik, yaitu dengan cara menghormati kepercayaan publik. Kemudian tetap memelihara dan meningkatkan kepercayaan publik sesuai dengan prinsip integritas. Seharusnya tidak melanggar juga prinsip obyektivitas yaitu dimana setiap anggota </span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">harus menjaga obyektivitasnya dan bebas dari benturan kepentingan dalam pemenuhan kewajiban profesionalnya. <o:p></o:p></span></p> <p class="MsoNormal" style="background: white none repeat scroll 0% 0%; margin-bottom: 0.0001pt; text-align: justify; line-height: 150%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoNormal" style="background: white none repeat scroll 0% 0%; margin-bottom: 0.0001pt; text-align: justify; line-height: 150%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">3. Kasus Sembilan KAP yang diduga melakukan kolusi dengan kliennya<o:p></o:p></span></p> <p class="MsoNormal" style="background: white none repeat scroll 0% 0%; margin-bottom: 0.0001pt; text-align: justify; line-height: 150%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 1in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: rgb(51, 51, 51);" lang="IN">Jakarta, 19 April 2001 .Indonesia Corruption Watch (ICW) meminta pihak kepolisian mengusut sembilan Kantor Akuntan Publik, yang berdasarkan laporan Badan Pengawas Keuangan dan Pembangunan (BPKP), diduga telah melakukan kolusi dengan pihak bank yang pernah diauditnya antara tahun 1995-1997. Koordinator ICW Teten Masduki kepada wartawan di Jakarta, Kamis, mengungkapkan, berdasarkan temuan BPKP, sembilan dari sepuluh KAP yang melakukan audit terhadap sekitar 36 bank bermasalah ternyata tidak melakukan pemeriksaan sesuai dengan standar audit. </span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 1in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: rgb(51, 51, 51);" lang="IN">Hasil audit tersebut ternyata tidak sesuai dengan kenyataannya sehingga akibatnya mayoritas bank-bank yang diaudit tersebut termasuk di antara bank-bank yang dibekukan kegiatan usahanya oleh pemerintah sekitar tahun 1999. Kesembilan KAP tersebut adalah AI & R, HT & M, H & R, JM & R, PU & R, RY, S & S, SD & R, dan RBT & R. “Dengan kata lain, kesembilan KAP itu telah menyalahi etika profesi. Kemungkinan ada kolusi antara kantor akuntan publik dengan bank yang diperiksa untuk memoles laporannya sehingga memberikan laporan palsu, ini jelas suatu kejahatan,” ujarnya. Karena itu, ICW dalam waktu dekat akan memberikan laporan kepada pihak kepolisian untuk melakukan pengusutan mengenai adanya tindak kriminal yang dilakukan kantor akuntan publik dengan pihak perbankan. </span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 1in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: rgb(51, 51, 51);" lang="IN">ICW menduga, hasil laporan KAP itu bukan sekadar “human error” atau kesalahan dalam penulisan laporan keuangan yang tidak disengaja, tetapi kemungkinan ada berbagai penyimpangan dan pelanggaran yang dicoba ditutupi dengan melakukan rekayasa akuntansi. Teten juga menyayangkan Dirjen Lembaga Keuangan tidak melakukan tindakan administratif meskipun pihak BPKP telah menyampaikan laporannya, karena itu kemudian ICW mengambil inisiatif untuk mengekspos laporan BPKP ini karena kesalahan sembilan KAP itu tidak ringan. “Kami mencurigai, kesembilan KAP itu telah melanggar standar audit sehingga menghasilkan laporan yang menyesatkan masyarakat, misalnya mereka memberi laporan bank tersebut sehat ternyata dalam waktu singkat bangkrut. Ini merugikan masyarakat. Kita mengharapkan ada tindakan administratif dari Departemen Keuangan misalnya mencabut izin kantor akuntan publik itu,” tegasnya. Menurut Tetan, ICW juga sudah melaporkan tindakan dari kesembilan KAP tersebut kepada Majelis Kehormatan Ikatan Akuntan Indonesia (IAI) dan sekaligus meminta supaya dilakukan tindakan etis terhadap anggotanya yang melanggar kode etik profesi akuntan.</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 1in; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: rgb(51, 51, 51);">Komentar :</span></i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="background: white none repeat scroll 0% 0%; margin-bottom: 0.0001pt; text-align: justify; line-height: 150%; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous;"><span style="background: white none repeat scroll 0% 0%; font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; -moz-background-clip: border; -moz-background-origin: padding; -moz-background-inline-policy: continuous;">Pada kasus tersebut prinsip etika profesi yang dilanggar adalah tanggung jawab prolesi, dimana seharusnya melakukan pertanggung jawaban sebagai profesional yang senantiatasa menggunakan pertimbangan moral dan profesional dalam setiap kegiatan yang dilakukannya. Selain itu seharusnya tidak melanggar prinsip etika profesi yang kedua,yaitu kepentingan publik, yaitu dengan cara menghormati kepercayaan publik. Kemudian tetap memelihara dan meningkatkan kepercayaan publik sesuai dengan prinsip integritas. Seharusnya tidak melanggar juga prinsip obyektivitas yaitu dimana setiap anggota </span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">harus menjaga obyektivitasnya dan bebas dari benturan kepentingan dalam pemenuhan kewajiban profesionalnya, dan melanggar prinsip kedelapan yaitu standar teknis Setiap anggota harus melaksanakan jasa profesionalnya sesuai dengan standar teknis dan standar proesional yang relevan. Sesuai dengan keahliannya dan dengan berhati-hati, anggota mempunyai kewajiban untuk melaksanakan penugasan dari penerima jasa selama penugasan tersebut sejalan dengan prinsip integritas dan obyektivitas.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Sumber: <a href="http://www.scribd.com/doc/40228705/KASUS-ENRON"><span style="color: blue;">http://www.scribd.com/doc/40228705/KASUS-ENRON</span></a></span></i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> <a href="http://tulisan-amalia.blogspot.com/2011/11/contoh-kasus-prinsip-etika-profesi.html"><span style="color: blue;">http://tulisan-amalia.blogspot.com/2011/11/contoh-kasus-prinsip-etika-profesi.html</span></a></span></i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><a href="http://keluarmaenmaen.blogspot.com/2010/11/beberapa-contoh-kasus-pelanggaran-etika.html"><span style="color: blue;">http://keluarmaenmaen.blogspot.com/2010/11/beberapa-contoh-kasus-pelanggaran-etika.html</span></a></span></i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><a href="http://www.iaiglobal.or.id/tentang_iai.php?id=18"><span style="color: blue;">http://www.iaiglobal.or.id/tentang_iai.php?id=18</span></a></span></i><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><o:p></o:p></span></p> <p class="MsoNormal"><o:p> </o:p></p> </m:defjc></m:rmargin></m:lmargin></m:dispdef></m:smallfrac>venny sagitahttp://www.blogger.com/profile/17962041266068701240noreply@blogger.com0tag:blogger.com,1999:blog-6309274482984378176.post-66686410924803326652011-11-25T00:31:00.000-08:002011-11-25T01:02:13.340-08:00Sertifikat<a onblur="try {parent.deselectBloggerImageGracefully();} catch(e) {}" href="http://1.bp.blogspot.com/-Z63HbU26bxE/Ts9UQv7xsSI/AAAAAAAAAEQ/eoBZxCzV4ik/s1600/IMG55.jpg"><img style="display: block; margin: 0px auto 10px; text-align: center; cursor: pointer; width: 320px; height: 207px;" src="http://1.bp.blogspot.com/-Z63HbU26bxE/Ts9UQv7xsSI/AAAAAAAAAEQ/eoBZxCzV4ik/s320/IMG55.jpg" alt="" id="BLOGGER_PHOTO_ID_5678850301859311906" border="0" /></a><br /><a onblur="try {parent.deselectBloggerImageGracefully();} catch(e) {}" href="http://4.bp.blogspot.com/-MGxh4_8OUoM/Ts9UQpDMphI/AAAAAAAAAEA/IMtwguxrY9Q/s1600/IMG44.jpg"><img style="display: block; margin: 0px auto 10px; text-align: center; cursor: pointer; width: 320px; height: 226px;" src="http://4.bp.blogspot.com/-MGxh4_8OUoM/Ts9UQpDMphI/AAAAAAAAAEA/IMtwguxrY9Q/s320/IMG44.jpg" alt="" id="BLOGGER_PHOTO_ID_5678850300011390482" border="0" /></a><br /><a onblur="try {parent.deselectBloggerImageGracefully();} catch(e) {}" href="http://3.bp.blogspot.com/-g6hZh7YD7ME/Ts9UQQqQ05I/AAAAAAAAAD4/B0yaAy6FMoI/s1600/IMG33.jpg"><img style="display: block; margin: 0px auto 10px; text-align: center; cursor: pointer; width: 320px; height: 211px;" src="http://3.bp.blogspot.com/-g6hZh7YD7ME/Ts9UQQqQ05I/AAAAAAAAAD4/B0yaAy6FMoI/s320/IMG33.jpg" alt="" id="BLOGGER_PHOTO_ID_5678850293464355730" border="0" /></a><br /><a onblur="try {parent.deselectBloggerImageGracefully();} catch(e) {}" href="http://1.bp.blogspot.com/-nn-MBUpDBDw/Ts9T4iGVktI/AAAAAAAAADs/DzgdD9yL3hY/s1600/IMG22.jpg"><img style="display: block; margin: 0px auto 10px; text-align: center; cursor: pointer; width: 320px; height: 251px;" src="http://1.bp.blogspot.com/-nn-MBUpDBDw/Ts9T4iGVktI/AAAAAAAAADs/DzgdD9yL3hY/s320/IMG22.jpg" 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href="http://1.bp.blogspot.com/-SX4u_2z3Agk/Ts9S92Cc1qI/AAAAAAAAACU/Cyliaa9FB8Y/s1600/IMG3.jpg"><img style="display: block; margin: 0px auto 10px; text-align: center; cursor: pointer; width: 320px; height: 226px;" src="http://1.bp.blogspot.com/-SX4u_2z3Agk/Ts9S92Cc1qI/AAAAAAAAACU/Cyliaa9FB8Y/s320/IMG3.jpg" alt="" id="BLOGGER_PHOTO_ID_5678848877568775842" border="0" /></a><br /><a onblur="try {parent.deselectBloggerImageGracefully();} catch(e) {}" href="http://3.bp.blogspot.com/-DXx68E5pnZE/Ts9S9pRjJNI/AAAAAAAAACM/G1fRJFuaLVk/s1600/IMG2.jpg"><img style="display: block; margin: 0px auto 10px; text-align: center; cursor: pointer; width: 320px; height: 241px;" src="http://3.bp.blogspot.com/-DXx68E5pnZE/Ts9S9pRjJNI/AAAAAAAAACM/G1fRJFuaLVk/s320/IMG2.jpg" alt="" id="BLOGGER_PHOTO_ID_5678848874142442706" border="0" /></a><br /><a onblur="try {parent.deselectBloggerImageGracefully();} catch(e) {}" href="http://1.bp.blogspot.com/-VMe3mEJIts0/Ts9S9vJ5CEI/AAAAAAAAACA/XsdNyMBsrYU/s1600/IMG.jpg"><img style="display: block; margin: 0px auto 10px; text-align: center; cursor: pointer; width: 320px; height: 210px;" src="http://1.bp.blogspot.com/-VMe3mEJIts0/Ts9S9vJ5CEI/AAAAAAAAACA/XsdNyMBsrYU/s320/IMG.jpg" alt="" id="BLOGGER_PHOTO_ID_5678848875720935490" border="0" /></a><br /><a onblur="try {parent.deselectBloggerImageGracefully();} catch(e) {}" href="http://1.bp.blogspot.com/-bpoOZriS-Bs/Ts9SoNpDdMI/AAAAAAAAAB0/K1YymZq41Bw/s1600/IMG%2B%25282%2529.jpg"><img style="display: block; margin: 0px auto 10px; text-align: center; cursor: pointer; width: 320px; height: 237px;" src="http://1.bp.blogspot.com/-bpoOZriS-Bs/Ts9SoNpDdMI/AAAAAAAAAB0/K1YymZq41Bw/s320/IMG%2B%25282%2529.jpg" alt="" id="BLOGGER_PHOTO_ID_5678848505947583682" border="0" /></a>venny sagitahttp://www.blogger.com/profile/17962041266068701240noreply@blogger.com0tag:blogger.com,1999:blog-6309274482984378176.post-5938144229237893822011-11-25T00:27:00.000-08:002011-11-25T00:29:08.275-08:00Etika Bisnis<!--[if gte mso 9]><xml> <w:worddocument> <w:view>Normal</w:View> <w:zoom>0</w:Zoom> <w:trackmoves/> <w:trackformatting/> <w:punctuationkerning/> <w:validateagainstschemas/> <w:saveifxmlinvalid>false</w:SaveIfXMLInvalid> <w:ignoremixedcontent>false</w:IgnoreMixedContent> <w:alwaysshowplaceholdertext>false</w:AlwaysShowPlaceholderText> <w:donotpromoteqf/> <w:lidthemeother>IN</w:LidThemeOther> <w:lidthemeasian>X-NONE</w:LidThemeAsian> <w:lidthemecomplexscript>X-NONE</w:LidThemeComplexScript> <w:compatibility> <w:breakwrappedtables/> <w:snaptogridincell/> <w:wraptextwithpunct/> <w:useasianbreakrules/> <w:dontgrowautofit/> <w:splitpgbreakandparamark/> <w:dontvertaligncellwithsp/> <w:dontbreakconstrainedforcedtables/> <w:dontvertalignintxbx/> <w:word11kerningpairs/> 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mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi; mso-fareast-language:EN-US;} </style> <![endif]--> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><b style=""><span style="font-size: 18pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-US">Etika Bisnis</span></b></p> <p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: -36pt; line-height: 150%;"><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-US"><span style="">I.<span style="font: 7pt "Times New Roman";"> </span></span></span></b><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-US">Pendahuluan</span></b></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 35.45pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Dalam perekonomian pasar bebas, perusahaan diarahkan untuk mencapai tujuan mendapatkan keuntungan semaksimal mungkin, sejalan dengan prinsip efisiensi. Namun, dalam mencapai tujuan tersebut pelaku bisnis kerap menghalalkan berbagai cara tanpa peduli apakah tindakannya melanggar etika dalam berbisnis atau tidak. Hal ini terjadi akibat manajemen dan karyawan yang cenderung mencari keuntungan semata sehingga terjadi penyimpangan norma-norma etis, meski perusahaan-perusahaan tersebut memiliki code of conduct dalam berbisnis yang harus dipatuhi seluruh organ di dalam organisasi. Penerapan kaidah good corporate governace di perusahaan swasta, BUMN, dan instansi pemerintah juga masih lemah. Banyak perusahaan melakukan pelanggaran, terutama dalam pelaporan kinerja keuangan perusahaan.</span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 35.45pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Prinsip keterbukaan informasi tentang kinerja keuangan bagi perusahaan terdaftar di BEJ, misalnya seringkali dilanggar dan jelas merugikan para pemangku kepentingan (stakeholders),terutama pemegang saham dan masyarakat luas lainnya.Berbagai kasus insider trading dan banyaknya perusahaan publik yang di-suspend perdagangan sahamnya oleh otoritas bursa menunjukkan contoh praktik buruk dalam berbisnis. Belum lagi masalah kerusakan lingkungan yang terjadi akibat eksploitasi sumber daya alam dengan alasan mengejar keuntungan setinggi-tingginya tanpa memperhitungkan daya dukung ekosistem lingkungan.</span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Bisa dibayangkan, dampak nyata akibat ketidakpedulian pelaku bisnis terhadap etika berbisnis adalah budaya korupsi yang semakin serius dan merusak tatanan sosial budaya masyarakat. Jika ini berlanjut, bagaimana mungkin investor asing tertarik menanamkan modalnya di negeri kita? Situasi ini menimbulkan pertanyaan tentang mengapa kesemua ini<br />terjadi? Apakah para pengusaha tersebut tidak mendapatkan pembelajaran etika bisnis di bangku kuliah? Apa yang salah dengan pendidikan kita, karena seharusnya lembaga pendidikan berfungsi sebagai morale force dalam menegakkan nilai-nilai kebenaran dalam berbisnis?</span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Padahal, sebenarnya penegakan etika bisnis juga menjadi tanggung jawab kita sebagai konsumen. Orangtua dapat mengajarkan etika bisnis di lingkungan keluarga dengan jalan memberi keteladanan pada anak dalam menghargai hak<span style=""> </span>atas kekayaan intelektual (HaKI), misalnya dengan tidak membelikan mereka VCD, game software, dan produk bajakan<br />lain dengan alasan yang penting murah. Keenam, pendidik belum berperan sebagai model panutan dalam pengajaran<span style=""> </span>etika bisnis. Misalnya masih sering kita mendapati fenomena orangtua siswa memberi hadiah kepada gurunya pada saat<span style=""> </span>kenaikan kelas dengan alasan sebagai rasa terima kasih dan ikhlas.</span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: -35.45pt; line-height: 150%;"><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-US"><span style="">II.<span style="font: 7pt "Times New Roman";"> </span></span></span></b><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-US">Etika Bisnis</span></b></p> <p class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: -14.15pt; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-US"><span style="">a.<span style="font: 7pt "Times New Roman";"> </span></span></span></b><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-US">Etika</span></b></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-US">Etika berasal dari bahasa Yunani kuno, kata Yunani ethos merupakan bentuk tunggal yang bisa memiliki banyak arti, adat, akhlak, watak, perasaan, sikap dan cara berpikir. Bentuk jamaknya adalah ta etha yang berarti adat kebiasaan. Etika mencakup analisis dan penerapan konsep seperti benar, salah, baik, buruk, dan tanggung jawab. Etika merupakan cabang utama filsafat yang mempelajari nilai atau kualitas yang menjadi studi mengenai standar dan penilaian moral, dalam hal ini standar-standar yang diaplikasikan dalam kehidupan dipertanyakan apakah standar itu masuk akal atau tidak masuk akal.</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-US"> </span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">untuk menentukan apakah standar tersebut masuk akal atau tidak untuk diterapkan dalam situasi dan permasalahan konkrit. Tujuan akhir standar moral adalah mengembangkan bangunan standar moral yang kita rasa masuk akal untuk dianut. Etika merupakan studi standar moral yang tujuan eksplisitnya adalah menentukan standar yang benar atau yang didukung oleh penalaran yang baik, dan dengan demikian etika mencoba mencapai kesimpulan tentang moral yang benar benar dan salah, dan moral yang baik dan jahat</span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: -14.15pt; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-US"><span style="">b.<span style="font: 7pt "Times New Roman";"> </span></span></span></b><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Bisnis</span></b><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-US"></span></b></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: black;">suatu organisasi yang menjual barang atau jasa kepada </span><a href="http://id.wikipedia.org/wiki/Konsumen" title="Konsumen"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: black; text-decoration: none;">konsumen</span></a><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: black;"> atau bisnis lainnya, untuk mendapatkan </span><a href="http://id.wikipedia.org/wiki/Laba" title="Laba"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: black; text-decoration: none;">laba</span></a><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: black;">. Secara historis kata bisnis dari </span><a href="http://id.wikipedia.org/wiki/Bahasa_Inggris" title="Bahasa Inggris"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: black; text-decoration: none;">bahasa Inggris</span></a><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: black;"> <span style="">business</span>, dari kata dasar <span style="">busy</span> yang berarti "sibuk" dalam konteks individu, komunitas, ataupun masyarakat. Dalam artian, sibuk mengerjakan aktivitas dan pekerjaan yang mendatangkan keuntungan.</span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: black;">Dalam ekonomi kapitalis, dimana kebanyakan bisnis dimiliki oleh pihak swasta, bisnis dibentuk untuk mendapatkan profit dan meningkatkan kemakmuran para pemiliknya. Pemilik dan operator dari sebuah bisnis mendapatkan imbalan sesuai dengan </span><a href="http://id.wikipedia.org/wiki/Waktu" title="Waktu"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: black; text-decoration: none;">waktu</span></a><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: black;">, usaha, atau </span><a href="http://id.wikipedia.org/wiki/Kapital" title="Kapital"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: black; text-decoration: none;">kapital</span></a><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: black;"> yang mereka berikan. Namun tidak semua bisnis mengejar keuntungan seperti ini, misalnya bisnis koperatif yang bertujuan meningkatkan kesejahteraan semua anggotanya atau institusi pemerintah yang bertujuan meningkatkan kesejahteraan rakyat. Model bisnis seperti ini kontras dengan sistem sosialistik, dimana bisnis besar kebanyakan dimiliki oleh pemerintah, masyarakat umum, atau serikat pekerja. Secara etimologi, bisnis berarti keadaan dimana seseorang atau sekelompok orang sibuk melakukan pekerjaan yang menghasilkan keuntungan. </span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: black;">Kata "bisnis" sendiri memiliki tiga penggunaan, tergantung skupnya — penggunaan singular kata bisnis dapat merujuk pada </span><a href="http://id.wikipedia.org/wiki/Badan_usaha" title="Badan usaha"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: black; text-decoration: none;">badan usaha</span></a><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: black;">, yaitu kesatuan yuridis (hukum), teknis, dan ekonomis yang bertujuan mencari laba atau keuntungan. Penggunaan yang lebih luas dapat merujuk pada sektor pasar tertentu, misalnya "bisnis pertelevisian." Penggunaan yang paling luas merujuk pada seluruh aktivitas yang dilakukan oleh komunitas penyedia barang dan jasa. Meskipun demikian, definisi "bisnis" yang tepat masih menjadi bahan perdebatan hingga saat ini.</span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: justify; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-US"> </span></b></p> <p class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: -14.15pt; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-US"><span style="">c.<span style="font: 7pt "Times New Roman";"> </span></span></span></b><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-US">Etika</span></b><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> Bisnis</span></b><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-US"></span></b></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 35.45pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Etika bisnis merupakan studi yang dikhususkan mengenai moral yang benar dan salah.Studi ini berkonsentrasi pada standar moral sebagaimana diterapkan dalam kebijakan,institusi, dan perilaku bisnis.Etika bisnis merupakan studi standar formal dan bagaimana standar itu diterapkan kedalam system dan organisasi yang digunakan masyarakat modern untuk memproduksi dan mendistribusikan barang dan jasa dan diterapkan kepada orang-orang yang ada didalam organisasi.</span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">D. Penerapan Etika pada Organisasi Perusahaan</span></b></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Dapatkan pengertian moral seperti tanggung jawab, perbuatan yang salah dan kewajiban diterapkan terhadap kelompok seperti perusahaan, ataukah pada orang (individu) sebagai perilaku moral yang nyata?</span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Ada dua pandangan yang muncul atas masalah ini :</span></p> <p class="MsoListParagraphCxSpFirst" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style="">1.<span style="font: 7pt "Times New Roman";"> </span></span></span></b><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Ekstrem pertama</span></b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">, adalah pandangan yang berpendapat bahwa, karena aturan yang mengikat, organisasi memperbolehkan kita untuk mengatakan bahwa perusahaan bertindak seperti individu dan memiliki tujuan yang disengaja atas apa yang mereka lakukan, kita dapat mengatakan mereka bertanggung jawab secara moral untuk tindakan mereka dan bahwa tindakan mereka adalah bermoral atau tidak bermoral dalam pengertian yang sama yang dilakukan manusia.</span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style="">2.<span style="font: 7pt "Times New Roman";"> </span></span></span></b><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Ekstrem kedua</span></b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">, adalah pandangan filsuf yang berpendirian bahwa tidak masuk akal berpikir bahwa organisasi bisnis secara moral bertanggung jawab karena ia gagal mengikuti standar moral atau mengatakan bahwa organisasi memiliki kewajiban moral. Organisasi bisnis sama seperti mesin yang anggotanya harus secara membabi buta mentaati peraturan formal yang tidak ada kaitannya dengan moralitas. Akibatnya, lebih tidak masuk akal untuk menganggap organisasi bertanggung jawab secara moral karena ia gagal mengikuti standar moral daripada mengkritik organisasi seperti mesin yang gagal bertindak secara moral. Karena itu, tindakan perusahaan berasal dari pilihan dan tindakan individu manusia, indivdu-individulah yang harus dipandang sebagai penjaga utama kewajiban moral dan tanggung jawab moral : individu manusia bertanggung jawab atas apa yang dilakukan perusahaan karena tindakan perusahaan secara keseluruhan mengalir dari pilihan dan perilaku mereka. Jika perusahaan bertindak keliru, kekeliruan itu disebabkan oleh pilihan tindakan yang dilakukan oleh individu dalam perusahaan itu, jika perusahaan bertindak secara moral, hal itu disebabkan oleh pilihan individu dalam perusahaan bertindak secara bermoral.</span></p> <p class="MsoListParagraphCxSpLast" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: 150%;"><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">E. Globalisasi, Perusahaan Multinasional dan Etika Bisnis</span></b></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Globalisasi adalah proses yang meliputi seluruh dunia dan menyebabkan system ekonomi serta sosial negara-negara menjadi terhubung bersama, termasuk didalamnya barangbarang, jasa, modal, pengetahuan, dan peninggalan budaya yang diperdagangkan dan saling berpindah dari satu negara ke negara lain. Proses ini mempunyai beberapa komponen, termasuk didalamnya penurunan rintangan perdagangan dan munculnya pasar terbuka dunia, kreasi komunikasi global dan system transportasi seperti internet dan</span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">pelayaran global, perkembangan organisasi perdagangan dunia (WTO), bank dunia, IMF, dan lain sebagainya.</span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Perusahaan multinasional adalah inti dari proses globalisasi dan bertanggung jawab dalam transaksi internasional yang terjadi dewasa ini. Perusahaan multinasional adalah perusahaan yang bergerak di bidang yang menghasilkan pemasaran, jasa atau operasi administrasi di beberapa negara. Perusahaan multinasional adalah perusahaan yang melakukan kegiatan produksi, pemasaran, jasa dan beroperasi di banyak negara yang berbeda. Karena perusahaan multinasional ini beroperasi di banyak negara dengan ragam budaya</span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">dan standar yang berbeda, banyak klaim yang menyatakan bahwa beberapa perusahaan melanggar norma dan standar yang seharusnya tidak mereka lakukan.</span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">F. Etika Bisnis dan Perbedaan Budaya</span></b></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Relativisme etis adalah teori bahwa, karena masyarakat yang berbeda memiliki keyakinan etis yang berbeda. Apakah tindakan secara moral benar atau salah, tergantung kepada pandangan masyarakat itu. Dengan kata lain, relativisme moral adalah pandangan bahwa tidak ada standar etis yang secara absolute benar dan yang diterapkan atau harus diterapkan terhadap perusahaan atau orang dari semua masyarakat. Dalam penalaran moral seseorang, dia harus selalu mengikuti standar moral yang berlaku dalam masyarakat manapun dimana dia berada.</span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Pandangan lain dari kritikus relativisme etis yang berpendapat, bahwa ada standar moral tertentu yang harus diterima oleh anggota masyarakat manapun jika masyarakat itu akan terus berlangsung dan jika anggotanya ingin berinteraksi secara efektif. Relativisme etis mengingatkan kita bahwa masyarakat yang berbeda memiliki keyakinan moral yang berbeda, dan kita hendaknya tidak secara sederhana mengabaikan keyakinan moral kebudayaan lain ketika mereka tidak sesuai dengan standar moral kita.</span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">G. Teknologi dan Etika Bisnis</span></b></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Teknologi yang berkembang di akhir dekade abad ke-20 mentransformasi masyarakat dan bisnis, dan menciptakan potensi problem etis baru. Yang paling mencolok adalah revolusi dalam bioteknologi dan teknologi informasi. Teknologi menyebabkan beberapa perubahan radikal, seperti globalisasi yang berkembang pesat dan hilangnya jarak, kemampuan menemukan bentuk-bentuk kehidupan baru yang keuntungan dan resikonya tidak terprediksi. Dengan perubahan cepat ini, organisasi bisnis berhadapan dengan setumpuk persoalan etis baru yang menarik.</span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 0cm; line-height: 150%;"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style="">iii.<span style="font: 7pt "Times New Roman";"> </span></span></span></b><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman","serif";">Penutup</span></b></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt -6.55pt; text-align: justify; text-indent: 42.55pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Semua </span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-US">pihak memiliki kepentingan dalam suatu kegiatan bisnis, terli</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">hat</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-US"> di dalamnya karena ingin memperoleh keuntungan. Artinya dalam hal ini perusahaan tersebut tidak boleh merugikan hak dan kepentingan semua pihak terkait demi kesuksesan dan kelangsungan bisnis perusahaan. Hak dan kepentingan semua pihak harus diperhatikan dan dijamin. Dengan kata lain, perusahaan tersebut harus menjalani relasi bisnis yang baik dan etis dengan semua pihak terkait: jujur, bertanggung jawab dalam penwaran barang dan jasa, bersikap adil terhadap mereka, dan menguntungkan satu sama lain. Disinilah dapat terlihat bahwa prinsip-prinsip dalam etika bisnis menemukan tempat penerapannya yang paling konkret dan sangat sejalan dengan tujuan bisnis perusahaan, yaitu untuk memperoleh keuntungan.</span></p> <p class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt -6.55pt; text-align: justify; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-US"> </span></b></p> <p class="MsoNormal" style="line-height: normal;"><b style=""><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Sumber : </span></b></p> <p class="MsoNormal" style="line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Sumber:</span></p> <p class="MsoListParagraphCxSpFirst" style="text-indent: -18pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style="">1.<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><span style=""> </span>http://www.seputar-indonesia.com/edisicetak/periskop/etika-bisnis-dan-pendidikan.html</span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-US"><span style="">2.<span style="font: 7pt "Times New Roman";"> </span></span></span><a href="http://id.wikipedia.org/wiki/Etika"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: windowtext;">http://id.wikipedia.org/wiki/Etika</span></a></p><p class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><br /></p><p class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><br /><a href="http://id.wikipedia.org/wiki/Etika"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: windowtext;"></span></a><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-US"></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-US"> </span></p> <p class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt; text-align: justify; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></b></p>venny sagitahttp://www.blogger.com/profile/17962041266068701240noreply@blogger.com0tag:blogger.com,1999:blog-6309274482984378176.post-5589948753316845582011-10-06T05:43:00.000-07:002011-10-06T05:44:40.447-07:00Agama Budha = Agama Islam<!--[if gte mso 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mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi; mso-fareast-language:EN-US;} </style> <![endif]--> <p class="Default" style="text-align: justify; line-height: 200%;"><span style="font-size: 14pt; line-height: 200%;">NAMA<span style=""> </span>: VENNY SAGITA</span></p> <p class="Default" style="text-align: justify; line-height: 200%;"><span style="font-size: 14pt; line-height: 200%;">KELAS<span style=""> </span>: 4EB01</span></p> <p class="Default" style="text-align: justify; line-height: 200%;"><span style="font-size: 14pt; line-height: 200%;">NPM<span style=""> </span>: 21208254</span></p> <p class="Default" style="text-align: justify; line-height: 200%;"><span style="font-size: 14pt; line-height: 200%;"> </span></p> <p class="Default" style="text-align: justify; line-height: 200%;"><span style="font-size: 14pt; line-height: 200%;">Semua Agama yang ada di dunia ini adalah sama, dimana sebagai sesama manusia kita harus saling menghargai, oleh karena itu sebagai manusia kita harus memiliki etika serta etiket. </span></p> <p class="Default" style="text-align: justify; line-height: 200%;"><span style="font-size: 14pt; line-height: 200%;">Di dalam blog ini penulis ingin memberi gambaran mengenai teori etika dari sudut pandang agama. Dima penulis ingin memberi gambaran mengenai 2 agama yang berbeda yaitu Agama Budha dan Agama islam. </span></p> <p class="Default" style="text-align: justify; line-height: 200%;"><span style="font-size: 14pt; line-height: 200%;">Buddha mengajarkan dan mengharuskan bahawa setiap makhluk yang mempnyai perasaan memiliki akal atau kesadaran yang sifat asasnya adalah murni, tidak tercemar oleh pemesongan mental, kemunafikan, iri serta dengki. Kita dapat melihat sifat ini adalah tidak baik dan tidak sesuai dengan filosofi agama. </span></p> <p class="Default" style="text-align: justify; line-height: 200%;"><span style="font-size: 14pt; line-height: 200%;">Dari sudut pandang ini, setiap makhluk hidup selalu berupaya untuk mencapai kesempurnaan. Dan juga, karana sifat akal adalah murni, bahwa semua aspek negatif pada akhirnya akan dapat dihapuskan darinya. Apabila sikap mental kita positif, tindakan-tindakan negatif dari tubuh dan ucapan akan berhenti dengan sendirinya. Kerana kita percaya bahawa setiap makhluk mempunyai perasaan dan mempunyai potensi tersebut, semua makhluk adalah sama; setiap orang berhak mendapat kebahagiaan dan mengatasi penderitaan. Cara hidup Buddhis pada keseluruhannya adalah berdasarkan prinsip menghormati kesejahteraan sesama makhluk. Itu merupakan sistem yang didasarkan pada amalan belas kasih sayang. </span></p> <p class="Default" style="text-align: justify; line-height: 200%;"><span style="font-size: 14pt; line-height: 200%;">Dari sisi agama islam yang saya dapat dari rekan-rekan serta teman-teman mereka menjelaskan kepada saya bahawa Allah bersifat penyayang dan penuh belas kasihan, setiap Muslim yang taat adalah pada hakikatnya menyerahkan diri sepenuhnya kepada ideal kasih sayang yang meliputi sekelian alam. Ini bermakna bahawa kasih sayang Tuhan melimpah melalui segala tindakan orang-orang yang beriman. Amalan seperti ini jelas merupakan cara untuk memurnikan pemikiran dan nampaknya selari dengan apa yang dikatakan oleh Sang Buddha sendiri, betapa pentingnya menjalani hidup dengan cara yang beretika lagi penuh belas kasih sayang. Dengan demikian, dari sudut pandang Buddhisme, amalan Islam adalah jelas sebagai suatu jalan kerohanian yang boleh mencapai keselamatan. </span></p> <p class="MsoNormal" style="text-align: justify; line-height: 200%;"><span style="font-size: 14pt; line-height: 200%; font-family: "Times New Roman","serif";">Jelas sekali bahawa kasih sayang merupakan intipati ajaran agama, baik Islam maupun Buddhisme, seperti juga ia merupakan intipati ajaran tradisi keagamaan agung yang lain. Adalah harapan saya bahawa pengiktirafan prinsip asas yang dikongsi bersama ini akan menjadi asas bagi penganut-penganut agama Islam dan Buddha mengatasi rasa kewaspadaan terhadap satu sama lain lalu memupuk persahabatan yang bermanfaat berdasarkan sikap saling mempercayai. Sudah sampai masanya bagi para penganut agama-agama utama dunia bekerja sama untuk mewujudkan dunia yang lebih damai serta penuh dengan kasih sayang</span></p>venny sagitahttp://www.blogger.com/profile/17962041266068701240noreply@blogger.com0tag:blogger.com,1999:blog-6309274482984378176.post-73170088558452417332011-03-31T08:13:00.000-07:002011-03-31T08:15:37.422-07:001ST CONDITIONAL<!--[if !mso]> <style> v\:* {behavior:url(#default#VML);} o\:* {behavior:url(#default#VML);} w\:* {behavior:url(#default#VML);} .shape {behavior:url(#default#VML);} </style> <![endif]--><!--[if gte mso 9]><xml> <w:worddocument> <w:view>Normal</w:View> <w:zoom>0</w:Zoom> <w:trackmoves/> <w:trackformatting/> <w:punctuationkerning/> <w:validateagainstschemas/> <w:saveifxmlinvalid>false</w:SaveIfXMLInvalid> <w:ignoremixedcontent>false</w:IgnoreMixedContent> <w:alwaysshowplaceholdertext>false</w:AlwaysShowPlaceholderText> <w:donotpromoteqf/> <w:lidthemeother>IN</w:LidThemeOther> 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10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} </style> <![endif]--> <p class="MsoNormal" style="line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman;">NAMA<span style=""> </span>: VENNY SAGITA</span></p> <p class="MsoNormal" style="line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman;">KELAS<span style=""> </span>: 3EB01</span></p> <p class="MsoNormal" style="line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman;">NPM<span style=""> </span>: 21208254</span></p> <p class="MsoNormal" style="line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman;">We use the 1st Conditional in offers, suggestions, warnings and threats.</span><span style="font-size: 18pt; font-family: Jokerman;"></span></p> <table class="MsoNormalTable" style="" border="0" cellpadding="0"> <tbody><tr style=""> <td style="padding: 0.75pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman;">1. If I lose my job now I ...</span><span style="font-size: 18pt; font-family: Jokerman;"></span></p> </td> <td style="padding: 0.75pt;"><br /></td> </tr> <tr style=""> <td style="padding: 0.75pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman;">would start a business of my own.</span></p> </td> <td style="padding: 0.75pt;"><br /></td> </tr> <tr style=""> <td style="padding: 0.75pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman; color: rgb(112, 48, 160);">will take a long holiday and apply for a new job later.</span></p> </td> <td style="padding: 0.75pt;"><br /></td> </tr> <tr style=""> <td style="padding: 0.75pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman;"><input name="texts" type="TEXT"></span><span style="font-size: 18pt; font-family: Jokerman;"></span></p> </td> <td style="padding: 0.75pt;"><br /></td> </tr> <tr style=""> <td style="padding: 0.75pt;"><br /></td> <td style="padding: 0.75pt;"><br /></td> </tr> <tr style=""> <td colspan="2" style="padding: 0.75pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman;">2. If he calls me 'lazy' again I ...</span><span style="font-size: 18pt; font-family: Jokerman;"></span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman; color: rgb(112, 48, 160);">won't ever help him again if he's in trouble.</span></p> </td> <td style="padding: 0.75pt;"><br /></td> </tr> <tr style=""> <td style="padding: 0.75pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman;">go and tell his parents.</span></p> </td> <td style="padding: 0.75pt;"><br /></td> </tr> <tr style=""> <td colspan="2" style="padding: 0.75pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman;"><input name="texts" type="TEXT"></span><span style="font-size: 18pt; font-family: Jokerman;"></span></p> </td> </tr> <tr style=""> <td colspan="2" style="padding: 0.75pt;"><br /></td> </tr> <tr style=""> <td colspan="2" style="padding: 0.75pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman;">3. Philippa won't ever speak to me again if ...</span><span style="font-size: 18pt; font-family: Jokerman;"></span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman; color: rgb(112, 48, 160);">I let her down now.</span></p> </td> <td style="padding: 0.75pt;"><br /></td> </tr> <tr style=""> <td style="padding: 0.75pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman;">I would let her down now.</span></p> </td> <td style="padding: 0.75pt;"><br /></td> </tr> <tr style=""> <td colspan="2" style="padding: 0.75pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman;"><input name="texts" type="TEXT"></span><span style="font-size: 18pt; font-family: Jokerman;"></span></p> </td> </tr> <tr style=""> <td colspan="2" style="padding: 0.75pt;"><br /></td> </tr> <tr style=""> <td colspan="2" style="padding: 0.75pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman;">4. If the demand increases prices ...</span><span style="font-size: 18pt; font-family: Jokerman;"></span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman;">rise.</span></p> </td> <td style="padding: 0.75pt;"><br /></td> </tr> <tr style=""> <td style="padding: 0.75pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman; color: rgb(112, 48, 160);">will rise.</span></p> </td> <td style="padding: 0.75pt;"><br /></td> </tr> <tr style=""> <td colspan="2" style="padding: 0.75pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman;"><input name="texts" type="TEXT"></span><span style="font-size: 18pt; font-family: Jokerman;"></span></p> </td> </tr> <tr style=""> <td colspan="2" style="padding: 0.75pt;"><br /></td> </tr> <tr style=""> <td colspan="2" style="padding: 0.75pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman;">5. Our dog Gelert will start licking you if ...</span><span style="font-size: 18pt; font-family: Jokerman;"></span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman; color: rgb(112, 48, 160);">you pat him on the back.</span></p> </td> <td style="padding: 0.75pt;"><br /></td> </tr> <tr style=""> <td style="padding: 0.75pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman;">you will give it a cuddle.</span></p> </td> <td style="padding: 0.75pt;"><br /></td> </tr> <tr style=""> <td colspan="2" style="padding: 0.75pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman;"><input name="texts" type="TEXT"></span><span style="font-size: 18pt; font-family: Jokerman;"></span></p> </td> </tr> <tr style=""> <td colspan="2" style="padding: 0.75pt;"><br /></td> </tr> <tr style=""> <td colspan="2" style="padding: 0.75pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman;">6. Don't be offended. If Jane is annoyed she ...</span><span style="font-size: 18pt; font-family: Jokerman;"></span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman;">will start yelling at people.</span></p> </td> <td style="padding: 0.75pt;"><br /></td> </tr> <tr style=""> <td style="padding: 0.75pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman; color: rgb(112, 48, 160);">starts yelling at people.</span></p> </td> <td style="padding: 0.75pt;"><br /></td> </tr> <tr style=""> <td colspan="2" style="padding: 0.75pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman;"><input name="texts" type="TEXT"></span><span style="font-size: 18pt; font-family: Jokerman;"></span></p> </td> </tr> <tr style=""> <td colspan="2" style="padding: 0.75pt;"><br /></td> </tr> <tr style=""> <td colspan="2" style="padding: 0.75pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman;">7. If Jeremy doesn't answer the phone this time I ...</span><span style="font-size: 18pt; font-family: Jokerman;"></span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman; color: rgb(112, 48, 160);">won't call again.</span></p> </td> <td style="padding: 0.75pt;"><br /></td> </tr> <tr style=""> <td style="padding: 0.75pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 18pt; font-family: Jokerman;">don't call again.</span></p> </td> <td style="padding: 0.75pt;"><br /></td> </tr> </tbody></table> <div style="border-width: 1pt medium medium; border-style: solid none none; border-color: windowtext -moz-use-text-color -moz-use-text-color; padding: 1pt 0cm 0cm;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center; line-height: normal; border: medium none; padding: 0cm;" 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When ___________ the school?<br />a) have you joined<br /><br />b) did you joined<br /><br /><b><span style="color: rgb(0, 112, 192);">c) did you join</span></b><span style="color: rgb(0, 112, 192);"><br /></span><br />d) have you ever joined<br /><br /><br />2. ___________in England?<br />a) Did you ever worked<br /><br /><b><span style="color: rgb(0, 112, 192);">b) Have you ever worked</span></b><br /><br />c) Worked you<br /><br />d) Didn't you have worked<br /><br /><br />3. That's the best speech____________<br />a) I never heard<br /><br />b) I didn't hear<br /><br />c) I used to hear<br /><br /><b><span style="color: rgb(0, 112, 192);">d) I've ever heard</span></b><br /><br /><br />4. 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Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} </style> <![endif]--> <p class="MsoNormal" style="margin-bottom: 0.0001pt; background: none repeat scroll 0% 0% rgb(247, 247, 247);"><span style="font-size: 26pt; font-family: "Arial","sans-serif"; color: black;">NAMA<span style=""> </span>: VENNY SAGITA</span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; background: none repeat scroll 0% 0% rgb(247, 247, 247);"><span style="font-size: 26pt; font-family: "Arial","sans-serif"; color: black;">KELAS<span style=""> </span>: 3EB01</span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; background: none repeat scroll 0% 0% rgb(247, 247, 247);"><span style="font-size: 26pt; font-family: "Arial","sans-serif"; color: black;">NPM<span style=""> </span><span style=""> </span>: 2120 8254</span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; background: none repeat scroll 0% 0% rgb(247, 247, 247);"><span style="font-size: 26pt; font-family: "Arial","sans-serif"; color: black;"> </span></p> <table class="MsoNormalTable" style="width: 389.25pt;" width="519" border="0" cellpadding="0"> <tbody><tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 7.5pt; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">1. I'm very hungry. I____C____ all day.</span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"></span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">a)</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> didn't eat</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">b)</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> haven't ate</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="color: rgb(0, 112, 192);"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(0, 112, 192);">c)</span></a></span><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(0, 112, 192);"> haven’t eaten</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">d)</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> have been eating</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"><br /></td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 7.5pt; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">2. Their new kitchen looks fantastic. They _____ completely _____ it.</span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"></span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">a)</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> have _____ beenredecorating</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="color: rgb(0, 112, 192);"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(0, 112, 192);">b)</span></a></span><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(0, 112, 192);"> have _____ redecorated</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">c)</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> already _____ redecorated</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">d)</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> didn't _____ redecorated</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"><br /></td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 7.5pt; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">3. Our kitchen’s a mess. We____________ any cleaning for weeks.</span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"></span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">a)</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> didn't do</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">b)</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> haven't been doing</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">c)</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> have done</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="color: rgb(0, 112, 192);"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(0, 112, 192);">d)</span></a></span><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(0, 112, 192);"> haven't done</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"><br /></td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 7.5pt; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">4. I think they are dating. They____________ a lot of each other recently.</span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"></span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">a)</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> had seen</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">b)</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> haven't been seeing</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="color: rgb(0, 112, 192);"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(0, 112, 192);">c)</span></a></span><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(0, 112, 192);"> have been seeing</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">d)</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> have seen</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"><br /></td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 7.5pt; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">5. We've discovered this great café and we_____________ there a lot.</span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"></span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="color: rgb(0, 112, 192);"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(0, 112, 192);">a)</span></a></span><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(0, 112, 192);"> have been going</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">b)</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> have gone</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">c)</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> are going</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">d)</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> have went</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"><br /></td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 7.5pt; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">6. How's your Mum? I _____________ her for ages.</span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"></span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">a)</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> had seen</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="color: rgb(0, 112, 192);"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(0, 112, 192);">b)</span></a></span><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(0, 112, 192);"> haven't seen</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">c)</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> haven't been seeing</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">d)</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> didn't see</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"><br /></td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 7.5pt; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">7. You're covered in paint! What __________ you __________?</span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"></span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">a) </span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";">have _____ done</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">b)</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> were _____ doing</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">c)</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> did _____ do</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="color: rgb(0, 112, 192);"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(0, 112, 192);">d)</span></a></span><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(0, 112, 192);"> have _____ been doing</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"><br /></td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 7.5pt; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">8. She’s gone to the doctor's. She ______________ too well lately.</span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"></span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">a)</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> hasn't felt</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="color: rgb(0, 112, 192);"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(0, 112, 192);">b)</span></a></span><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(0, 112, 192);"> hasn't been feeling</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">c)</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> has felt</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">d)</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> doesn't feel</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"><br /></td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 7.5pt; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">9. Where have you been? I____________ for ages.</span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"></span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">a)</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> have waited</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">b)</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> waited</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">c)</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> was waiting</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="color: rgb(0, 112, 192);"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(0, 112, 192);">d)</span></a></span><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(0, 112, 192);"> have been waiting</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"><br /></td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 7.5pt; line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">10. I have to write an essay. I__________ about half of it so far.</span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"></span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="color: rgb(0, 112, 192);"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(0, 112, 192);">a)</span></a></span><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: rgb(0, 112, 192);"> have written</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">b)</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> have been writing</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">c)</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> wrote</span></p> </td> </tr> <tr style=""> <td style="padding: 0.75pt;" valign="top"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><a><span style="font-size: 12pt; font-family: "Times New Roman","serif"; color: black;">d)</span></a><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> have to write</span></p> </td> </tr> </tbody></table> <p class="MsoNormal"> </p>venny sagitahttp://www.blogger.com/profile/17962041266068701240noreply@blogger.com0tag:blogger.com,1999:blog-6309274482984378176.post-83258704543000092662011-02-17T02:22:00.000-08:002011-02-17T02:25:26.035-08:00XBRL DALAM BISNIS<!--[if !mso]> <style> v\:* {behavior:url(#default#VML);} o\:* {behavior:url(#default#VML);} w\:* {behavior:url(#default#VML);} 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mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi; mso-fareast-language:EN-US;} </style> <![endif]--><!--[if gte mso 9]><xml> <o:shapedefaults ext="edit" spidmax="1027"> </xml><![endif]--><!--[if gte mso 9]><xml> <o:shapelayout ext="edit"> <o:idmap ext="edit" data="1"> </o:shapelayout></xml><![endif]--> <p class="MsoNormal" style="text-align: center;" align="center"><b style=""><span style="font-size: 16pt; line-height: 115%; font-family: "Times New Roman","serif";">IMPLEMENTASI XBRL PADA BISNIS</span></b></p> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-size: 18pt; line-height: 115%; font-family: "Times New Roman","serif";">(Riset Akuntansi)</span></p> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-size: 16pt; line-height: 115%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="text-align: center;" align="center"><b style=""><span style="font-size: 16pt; line-height: 115%; font-family: "Times New Roman","serif";"><img src="file:///C:/Users/Venny/AppData/Local/Temp/msohtmlclip1/01/clip_image002.jpg" width="258" height="256" /></span></b><b style=""><span style="font-size: 16pt; line-height: 115%; font-family: "Times New Roman","serif";"><br /> <br /> </span></b><b style=""><span style="font-size: 16pt; line-height: 115%; font-family: "Times New Roman","serif";"></span></b></p> <p class="MsoNormal" style="text-align: center;" align="center"><b style=""><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">Disusun oleh:</span></b></p> <p class="MsoNormal" style="text-indent: 3cm;"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">Arif Sisiwanto<span style=""> </span> 20208180</span></p> <p class="MsoNormal" style="text-indent: 3cm;"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">Gesit Bhakti <span style=""> </span>21208446</span></p> <p class="MsoNormal" style="text-indent: 3cm;"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">Hesti yustina<span style=""> </span>20208596</span></p> <p class="MsoNormal" style="text-indent: 3cm;"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">Lulu Ikmah M <span style=""> </span><span style=""> </span>20208753</span></p> <p class="MsoNormal" style="text-indent: 3cm;"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">Venny Sagita <span style=""> </span>21208054</span></p> <p class="MsoNormal" style="text-align: center;" align="center"><b style=""><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";"> </span></b></p> <p class="MsoNormal"><b style=""><span style="font-size: 16pt; line-height: 115%; font-family: "Times New Roman","serif";"> </span></b></p> <p class="MsoNormal" style="text-align: center;" align="center"><b style=""><span style="font-size: 16pt; line-height: 115%; font-family: "Times New Roman","serif";">UNIVERSITAS GUNADARMA</span></b></p> <p class="MsoNormal" style="text-align: center;" align="center"><b style=""><span style="font-size: 16pt; line-height: 115%; font-family: "Times New Roman","serif";">2011</span></b></p> <p class="MsoTitle" style="line-height: 150%;"><span style="font-weight: normal;"> </span></p> <p class="MsoTitle" style="line-height: 150%;"><span style="font-weight: normal;"> </span></p> <p class="MsoTitle" style="line-height: 150%;"><span style="font-weight: normal;"> </span></p> <p class="MsoNormal" style="text-align: center; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman","serif"; color: black;">ABSTRAK</span></b></p> <p class="MsoNormal" style="margin-left: 1cm; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: black;"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 21.25pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: black;">Makalah ini menjelaskan mengenai implementasi XBRL pada bisnis.</span></p> <p class="Default" style="text-align: justify; text-indent: 21.25pt; line-height: 150%;"><span style="font-family: "Times New Roman","serif";">XBRL merupakan salah satu sistem yang bisa dikategorikan sebagai sistem yang adaptive (Adaptive Standard-Based). Pada beberapa tahun belakangan ini banyak regulator di industri keuangan di seluruh dunia yang mulai menerapkan apa yang disebut dengan XBRL (eXtensible Business Reporting Language</span></p> <p class="Default" style="text-align: justify; text-indent: 21.25pt; line-height: 150%;"><span style="font-family: "Times New Roman","serif";">Secara singkat, dengan XBRL, suatu organisasi dapat menambahkan ‘label’ informasi terstandar pada suatu data keuangan sehingga data tersebut akan memiliki struktur dan konteks (data on data) yang konsisten dan bisa diperbandingkan. Dari data tersebut dapat dihasilkan beragam format laporan disesuaikan dengan kebutuhan yang diinginkan. Dengan mengimplementasikan XBRL, suatu organisasi akan dapat menghasilkan suatu informasi keuangan secara lebih cepat, konsisten, akurat, dan lebih relevan </span></p> <p class="Default" style="text-align: justify; text-indent: 21.25pt; line-height: 150%;"><span style="font-family: "Times New Roman","serif";">Dibagian awal disajikan bab pendahuluan yang berisi tentang latar belakang masalah, tujuan, dan rumusan masalah.</span><span style="font-family: "Times New Roman","serif";"></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: black;">Bab II berikutnya dibahas tentang “implementasi XBRL pada bisnis”</span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: black;">Bab III membahas mengenai kesimpulan dan saran </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: black;">Bab terakhir penutup.</span></p> <p class="MsoTitle" style="line-height: 150%;"><span style=""> </span></p> <p class="MsoTitle" style="line-height: 150%;"><span style=""> </span></p> <p class="MsoTitle" style="line-height: 150%;"><span style=""> </span></p> <p class="MsoTitle" style="line-height: 150%;"><span style=""> </span></p> <p class="MsoTitle" style="line-height: 150%;"><span style=""> </span></p> <p class="MsoTitle" style="line-height: 150%;"><span style=""> </span></p> <p class="MsoTitle" style="line-height: 150%;"><span style=""> </span></p> <p class="MsoTitle" style="line-height: 150%;"><span style=""> </span></p> <p class="MsoTitle" style="text-align: left; line-height: 150%;" align="left"><span style=""> </span></p> <p class="MsoTitle" style="text-align: left; line-height: 150%;" align="left"><span style=""> </span></p> <p class="MsoTitle" style="line-height: 150%;"><span lang="EN-US">KATA PENGANTAR</span></p> <p class="MsoNormal" style="text-align: justify; line-height: 150%;"><b><span style="font-family: "Times New Roman","serif";"> </span></b></p> <p class="MsoNormal" style="text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style=""> </span>Puji serta<span style=""> </span>syukur penulis panjatkan ke hadiran Tuhan Yang Maha Esa,<span style=""> </span>karena berkat rahmatNya penulis dapat menyelesaikan makalah ini dengan sebaik-baiknya.Dalam makalah ini kami membahas mengenai “Implementasi XBRL pada bisnis”. </span></p> <p class="MsoNormal" style="text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style=""> </span>Makalah ini dibuat dalam rangka memenui tugas mata kuliah Riset Operasional. Dalam makalah Ini, penulis ingin menyajikan informasi mengenai penerapan XBRL pada bisnis dan kelebihan yang didapat dari penggunaan XBRL. </span></p> <p class="MsoNormal" style="text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Dalam<span style=""> </span>proses penyajian materi<span style=""> </span>ini,<span style=""> </span>tentunya kami mendapatkan bimbingan, arahan, koreksi dan saran, untuk itu rasa terima kasih yang dalam-dalamnya<span style=""> </span>kami sampaikan :</span></p> <ul style="margin-top: 0cm;" type="disc"><li class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">RR. DHARMA TINTRI EDIRARAS, DR SE., AK., MBA selaku dosen matakuliah Riset Akuntansi</span></li><li class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Orang tua yang telah mendukung baik materi maupun moril</span></li><li class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Rekan-rekan mahasiwa yang telah banyak<span style=""> </span>memberikan masukan untuk<span style=""> </span>makalah ini.</span></li></ul> <p class="MsoNormal" style="text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Demikian makalah ini penulis buat semoga bermanfaat,</span></p> <p class="MsoNormal" style="text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="text-align: right; line-height: 150%;" align="right"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Jakarta ,<span style=""> </span>16 Februari 2011</span></p> <p class="MsoNormal" style="text-align: right; line-height: 150%;" align="right"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style=""> </span><span style=""> </span></span></p> <p class="MsoNormal" style="text-align: right; line-height: 150%;" align="right"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-left: 288pt; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Penulis</span></p> <p class="MsoNormal" style="margin-left: 288pt; text-indent: 36pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="text-align: center;" align="center"><b style=""><span style="font-size: 16pt; line-height: 115%; font-family: "Times New Roman","serif";">DAFTAR ISI</span></b></p> <p class="MsoNormal" style=""><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">Abstraksi<span style="">................................................................................................. </span>1</span></p> <p class="MsoNormal" style=""><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">Kata Pengantar<span style="">........................................................................................ </span>2</span></p> <p class="MsoNormal" style=""><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">Bab I Pendahuluan</span></p> <p class="MsoNormal" style="text-indent: 36pt;"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">1.1 Latar Belakang<span style="">...................................................................... </span>4</span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt;"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">1.2 Tujuan Penulisan<span style="">................................................................... </span>4</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">Bab II Pembahasan</span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">2.1 Pengertian XBRL<span style="">.................................................................. </span>5</span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt;"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">2.2 Manfaat dan Kegunaan Untuk Bisnis<span style="">................................... </span>7</span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt;"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">2.3 Keunggulan XBRL<span style="">............................................................... </span>10</span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt;"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">2.4 Bagaimana XBRL Bekerja<span style="">.................................................... </span>11</span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt;"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">2.5 Contoh Kasus<span style="">........................................................................ </span>13</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">Bab III Penutup</span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt;"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">3.1 Kesimpulan<span style="">............................................................................ </span>14</span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt;"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">3.2 Saran<span style="">...................................................................................... </span>14</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">Daftar Pustaka<span style="">......................................................................................... </span>15</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="text-align: center;" align="center"><b style=""><span style="font-size: 16pt; line-height: 115%; font-family: "Times New Roman","serif";">Bab I</span></b></p> <p class="MsoNormal" style="text-align: center;" align="center"><b style=""><span style="font-size: 16pt; line-height: 115%; font-family: "Times New Roman","serif";">Pendahuluan</span></b></p> <p class="MsoNormal" style="text-align: justify;"><b style=""><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";"> </span></b></p> <p class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;"><b style=""><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";"><span style="">1.1<span style="font: 7pt "Times New Roman";"> </span></span></span></b><b style=""><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">Latar Belakang </span></b></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 21.3pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB">Kebutuhan terhadap implementasi sistem pelaporan dan monitoring secara elektronik di industri pasar modal Indonesia menjadi hal yang sangat penting, terutama jika dikaitkan dengan upaya peningkatan pengawasan. Tanpa didukung hal tersebut tentunya akan sulit bagi regulator untuk melaksanakan <b>pengawasan yang efektif dan efisien</b>. </span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 21.3pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB">Sistem pengawasan yang selama ini digunakan belum memberikan hasil yang optimal, karena beberapa hal sebagai berikut :</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"></span></p> <p class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -21.3pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB">Belum merupakan sistem yang terotomatisasi, sehingga masih memerlukan input data</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB"> </span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB">secara manual dan berpotensi terjadinya kesalahan (time-consuming</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> and</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB"> error-prone)</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -21.3pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB">Belum menetapkan format yang terstandar (</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">format </span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB">laporan </span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">tidak seragam : </span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB">PDF, Excel, ataupun Word)</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -21.3pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB">Belum menyediakan alat validasi secara otomatis, sehingga menurunkan kualitas </span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">informasi</span></p> <p class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -21.3pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB">Belum menyediakan alat untuk melakukan analisis laporan (analysis tools)</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 21.25pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB">Akibat utama dari kondisi tersebut adalah kesulitan bagi pengguna, terutama investor (baik dalam maupun luar negeri), dalam mendapatkan data dan informasi bisnis yang akurat,</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB"> </span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB">terpercaya, dan relevan bagi kepentingan analisis mereka.</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"></span></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: justify;"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;"><b style=""><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";"><span style="">1.2<span style="font: 7pt "Times New Roman";"> </span></span></span></b><b style=""><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";">Tujuan Penulisan</span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 21.3pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">tujuan dari penulisan ini adalah untuk menyelesaikan tugas Riset Operasi yang di berikan oleh Ibu RR. <em><span style="">Dharma Tintri</span></em> Edhiraras DR SE., AK., MBA selaku dosen Riset operasi, serta penulis ingin menyajikan informasi kepada para pembaca mengenai XBRL. Baik pengertia, kelebihan dan cara mengimplementasikan dalam bisnis.</span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center; text-indent: 21.3pt; line-height: normal;" align="center"><b style=""><span style="font-size: 16pt; font-family: "Times New Roman","serif";">Bab II</span></b></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center; text-indent: 21.3pt; line-height: normal;" align="center"><b style=""><span style="font-size: 16pt; font-family: "Times New Roman","serif";">Pembahasan</span></b></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 21.25pt; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></b></p> <p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -21.3pt; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style="">2.1<span style="font: 7pt "Times New Roman";"> </span></span></span></b><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Pengertian XBRL</span></b></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB">Secara umum XBRL dapat dijelaskan sebagai berikut :</span></b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"></span></p> <p class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -14.15pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB">XBRL merupakan singkatan dari e<b>X</b>tensible <b>B</b>usiness <b>R</b>eporting <b>L</b>anguage </span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -14.15pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB">XBRL merupakan 'kelua</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">r</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB">ga' dari bahasa programming XML (eXtended Markup Language)</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -14.15pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB">XBRL pada dasarnya </span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">merupakan</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB"> upaya untuk <span style="">menambahkan suatu deskripsi</span> </span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">terstandar </span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB">(</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">"</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB">tagging</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">"</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB">) pada informasi bisnis dan keuangan (termasuk laporan keuangan). XBRL menerapkan konsep metadata : data </span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">about</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB"> data</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -14.15pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB">XBRL bersifat free standard, dikembangkan dan diawasi pemanfaatannya oleh XBRL International Consortium (</span><a href="http://www.xbrl.org/"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: black;" lang="EN-GB">www.xbrl.org</span></a><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: black;" lang="EN-GB">),</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB"> suatu lembaga nirlaba internasional</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -14.15pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB">XBRL dapat dimanfaatkan untuk meningkatkan kemampuan sistem pelaporan secara elektronik</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"></span></p> <p class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -14.15pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">U</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB">ntuk mempermudah pemahaman, XBRL dapat disamakan dengan pemberian </span><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">'</span></b><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB">barcode</span></b><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">'</span></b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB"> pada informasi atau data sehingga akan mempermudah user dalam membaca laporan, mengelompokkan informasi, dan menganalisisnya secara cepat.</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB"><br /><b>XBRL seringkali dipahami secara kurang tepat </b> :</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"></span></p> <ul style="margin-top: 0cm;" type="disc"><li class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB"> XBRL <u>bukanlah</u> suatu merk software atau aplikasi, yang akan menggantikan aplikasi atau sistem yang sudah ada</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB"> </span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"></span></li></ul> <p class="MsoListParagraphCxSpFirst" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB">XBRL <u>bukanlah</u> suatu standar akuntansi baru, dan penerapannya pun tidak memerlukan perubahan standar akuntansi yang sudah diterapkan di suatu negara</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">. XBRL juga tidak akan merubah format pelaporan. </span></p> <p class="MsoListParagraph" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -18pt; line-height: 150%;"><span style="font-size: 10pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB">XBRL <u>bukanlah</u> 'chart of accounts'</span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> dan juga bukan alat translasi </span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";" lang="EN-GB">'chart of accounts'</span><b><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: rgb(0, 0, 153);"></span></b></p> <p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 21.25pt; line-height: 150%;"><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; background: none repeat scroll 0% 0% white;">XBRL merupakan bahasa untuk komunikasi elektronik bisnis dan data keuangan yang merevolusi bisnis pelaporan seluruh dunia. Hal ini memberikan manfaat utama dalam analisis, penyusunan dan komunikasi informasi bisnis. Menawarkan penghematan biaya, efisiensi dan meningkatkan akurasi dan reliabilitas untuk semua yang terlibat dalam memasok atau menggunakan data keuangan. </span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; background: none repeat scroll 0% 0% white;"></span></p> <p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 21.25pt; line-height: 150%;"><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; background: none repeat scroll 0% 0% white;">XBRL sedang dikembangkan oleh konsorsium nirlaba internasional sekitar 450 perusahaan besar, organisasi dan lembaga pemerintah. Ini merupakan standar terbuka, bebas dari biaya lisensi. Hal ini sudah dimasukkan untuk penggunaan praktis di sejumlah negara dan implementasi XBRL yang berkembang pesat di seluruh dunia. </span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; background: none repeat scroll 0% 0% white;"></span></p> <p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 21.25pt; line-height: 150%;"><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Ide di balik XBRL, sangat sederhana. <span style="background: none repeat scroll 0% 0% white;">Daripada memperlakukan informasi keuangan sebagai sebuah blok dari teks (seperti dalam halaman internet standar atau dokumen cetak) ia menyediakan tag identifikasi untuk setiap item individual data. </span></span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"></span></p> <p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 21.25pt; line-height: 150%;"><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; background: none repeat scroll 0% 0% white;">Pengenalan otomatis tag XBRL memungkinkan pemrosesan informasi bisnis oleh perangkat lunak komputer, mengurangi proses yang melelahkan dan biaya dari manual entry ulang yang mahal. Komputer dapat memperlakukan data XBRL secara cerdas: mereka dapat mengenali informasi dalam dokumen XBRL, memilihnya, menganalisanya, menyimpannya, pertukaran dengan komputer lain dan menampilkan secara otomatis dalam berbagai cara bagi pengguna. </span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">XBRL sangat meningkatkan kecepatan penanganan data keuangan, mengurangi kemungkinan kesalahan dan izin pemeriksaan otomatis informasi.</span></span></p> <p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 21.25pt; line-height: 150%;"><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; background: none repeat scroll 0% 0% white;">Perusahaan dapat menggunakan XBRL untuk menghemat biaya dan menyederhanakan proses mereka untuk pengumpulan dan pelaporan informasi keuangan. Konsumen data keuangan, termasuk investor, analis, lembaga keuangan dan regulator, dapat menerima, mencari, membandingkan dan menganalisis data jauh lebih cepat dan efisien jika berada dalam format XBRL. </span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; background: none repeat scroll 0% 0% white;"></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></b></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></b></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></b></p> <p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -21.3pt; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style="">2.2<span style="font: 7pt "Times New Roman";"> </span></span></span></b><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Manfaat dan Penggunaan XBRL pada Dunia Bisnis</span></b></p> <p style="margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: -21.3pt; line-height: 150%;"><span style="font-family: Wingdings;"><span style="">Ø<span style="font: 7pt "Times New Roman";"> </span></span></span>S<span style="" lang="EN-GB">ecara umum, manfaat XBRL adalah : </span></p> <p style="margin: 0cm 0cm 0.0001pt 35.45pt; text-indent: -14.15pt; line-height: 150%;"><span style="font-family: Symbol;"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span>Meningkatkan<span style="" lang="EN-GB"> kegunaan sistem pelaporan secara elektronik karena mengimplementasikan : </span></p> <p style="margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt; line-height: 150%;"><span style="font-family: "Courier New";"><span style="">o<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="" lang="EN-GB">Format yang sudah terstandar, sehingga menghasilkan informasi dan data yang 'comparable' dan mudah untuk dianalisis </span></p> <p style="margin: 0cm 0cm 0.0001pt 72pt; text-indent: -18pt; line-height: 150%;"><span style="font-family: "Courier New";"><span style="">o<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="" lang="EN-GB">Validasi secara otomatis, sehingga meminimkan kesalahan input</span></p> <p style="margin: 0cm 0cm 0.0001pt 36pt; text-indent: -14.7pt; line-height: 150%;"><span style="font-family: Symbol;"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="" lang="EN-GB">Memudahkan dilakukannya publikasi laporan (termasuk laporan keuangan) karena </span>XBRL <span style="" lang="EN-GB">dapat diolah kembali menjadi format yang diinginkan : PDF, HTML, Excel, TXT, dll </span></p> <p style="margin: 0cm 0cm 0.0001pt 36pt; text-indent: -14.7pt; line-height: 150%;"><span style="font-family: Symbol;"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="" lang="EN-GB">Meningkatkan kemudahan akses informasi finansial, terutama bagi investor internasional, karena XBRL menerapkan suatu standar identifikasi informasi. Investor luar negeri dimungkinkan melakukan analisis mereka secara mandiri serta melakukan perbandingan dengan menggunakan bahasa mereka sendiri</span></p> <p style="margin: 0cm 0cm 0.0001pt 36pt; text-indent: -14.7pt; line-height: 150%;"><span style="font-family: Symbol;"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="" lang="EN-GB">Mem</span>p<span style="" lang="EN-GB">ercepat pengambilan keputusan bisnis </span>bagi investor</p> <p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></b></p> <p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -21.3pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: Wingdings;"><span style="">Ø<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Manfaat dan kegunaan khususnya adalah sebagai berikut:</span></p> <p class="MsoListParagraph" style="margin: 6pt 0cm 0.0001pt 21.25pt; text-align: justify; text-indent: 14.2pt; line-height: 150%;"><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; background: none repeat scroll 0% 0% white;">Semua jenis organisasi dapat menggunakan XBRL untuk menghemat biaya dan meningkatkan efisiensi dalam menangani bisnis dan informasi keuangan. Karena XBRL dapat diperluas dan fleksibel, dapat disesuaikan dengan berbagai kebutuhan yang berbeda. Semua peserta dalam rantai pasokan informasi keuangan dapat manfaat, apakah mereka pembuat, pemancar atau pengguna data bisnis.</span></span></p> <p class="MsoListParagraph" style="margin: 6pt 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -14.2pt; line-height: 150%;"><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; background: none repeat scroll 0% 0% white;">Pengumpulan Data dan Pelaporan </span></span></p> <p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 21.25pt; text-align: justify; text-indent: 14.2pt; line-height: 150%;"><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; background: none repeat scroll 0% 0% white;">Dengan menggunakan XBRL, perusahaan dan produsen lain dari data keuangan dan laporan bisnis dapat mengotomatisasi proses pengumpulan data. Sebagai contoh, data dari divisi perusahaan yang berbeda dengan sistem akuntansi yang berbeda dapat dirakit secara cepat, murah dan efisien jika sumber informasi telah diperbarui untuk menggunakan XBRL. Setelah data dikumpulkan dalam XBRL, berbagai jenis laporan yang menggunakan berbagai himpunan bagian dari data dapat diproduksi dengan usaha minimal. Sebuah divisi keuangan perusahaan, misalnya, bisa cepat dan terpercaya menghasilkan laporan manajemen internal, laporan keuangan untuk publikasi, pajak dan pengajuan perundang-undangan lainnya, serta laporan kredit untuk pemberi pinjaman. Tidak hanya dapat menangani data dengan otomatis, menghapus proses yang memakan waktu, proses yang rawan kesalahan, tetapi data dapat diperiksa oleh perangkat lunak untuk lebih akurat.</span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; background: none repeat scroll 0% 0% white;"></span></p> <p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 21.25pt; text-align: justify; text-indent: 14.2pt; line-height: 150%;"><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; background: none repeat scroll 0% 0% white;">Usaha kecil dapat manfaat bersama yang besar dengan standarisasi dan menyederhanakan perakitan dan pengajuan informasi kepada pihak yang berwenang. </span></span></p> <p class="MsoListParagraph" style="margin: 6pt 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -14.2pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Konsumsi Data dan Analisis </span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; background: none repeat scroll 0% 0% white;"></span></p> <p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 21.25pt; text-align: justify; text-indent: 14.2pt; line-height: 150%;"><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; background: none repeat scroll 0% 0% white;">Pengguna data yang diterima secara elektronik dalam XBRL dapat mengotomatisasi penanganannya, memangkas pemeriksaan yang memakan waktu dan mahal, serta pemasukan ulang manual informasi . </span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Software ini juga bisa langsung memvalidasi data, menyoroti kesalahan dan kesenjangan yang segera dapat diatasi. <span style="background: none repeat scroll 0% 0% white;">Hal ini juga dapat membantu dalam menganalisis, memilih, dan pengolahan data untuk digunakan kembali. </span>usaha manusia dapat beralih ke yang lebih tinggi, lebih banyak aspek nilai tambah analisis, review, pelaporan dan pengambilan keputusan. <span style="background: none repeat scroll 0% 0% white;">Dengan cara ini, analis investasi dapat menghemat usaha, sangat menyederhanakan pemilihan dan perbandingan data, dan memperdalam analisis perusahaan mereka. </span>Lender dapat menghemat biaya dan mempercepat hubungan mereka dengan debitur. <span style="background: none repeat scroll 0% 0% white;">Regulator dan departemen pemerintah dapat merakit, memvalidasi dan memeriksa data jauh lebih efisien dan berguna daripada mereka sampai sekarang mampu melakukannya.</span></span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"></span></span></p> <p class="MsoNormal"><span class="hps"><span style="font-size: 12pt; line-height: 115%; font-family: "Times New Roman","serif";"> </span></span></p> <p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 21.25pt; text-align: justify; text-indent: -21.25pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: Wingdings;"><span style="">Ø<span style="font: 7pt "Times New Roman";"> </span></span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Melalui</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">penggunaan</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">XBRL</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">dalam</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">perusahaan</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">, </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">akuntan</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">akan</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">mampu</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">:</span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"></span></p> <p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -14.15pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Mendapatkan</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">data</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">lebih</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">cepat</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">dan</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">dapat diandalkan</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">tentang</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">kinerja keuangan perusahaan</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">.</span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"></span></p> <p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -14.15pt; line-height: 150%;"><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Sangat</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">mengurangi</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">usaha dan</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">biaya</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">dalam</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">mengumpulkan</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">dan menganalisa</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">data</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"></span></span></p> <p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -14.15pt; line-height: 150%;"><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Menyederhanakan</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">dan</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">tugas</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">otomatis</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"></span></span></p> <p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -14.15pt; line-height: 150%;"><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Fokus</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">pada</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">analisis</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">usaha</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">dan</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">pekerjaan yang menambah nilai</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"></span></span></p> <p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -14.15pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: Symbol;"><span style="">·<span style="font: 7pt "Times New Roman";"> </span></span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Membuat</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">lebih baik menggunakan</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">perangkat lunak</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">untuk</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">meningkatkan</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">efisiensi</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">dan</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">kecepatan</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">.</span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"></span></p> <p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 14.15pt; line-height: 150%;"><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Secara ringkas</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">, </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">XBRL</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">dapat</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">mempercepat</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">, </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">mengurangi</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">usaha</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">dan</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">meningkatkan kehandalan</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">dalam</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">tugas-tugas</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">akuntansi</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">dan</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></span><span class="hps"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">audit</span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">.</span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><br /><span class="hps">Komunitas</span><span class="longtext"> </span><span class="hps">akuntansi</span><span class="longtext"> </span><span class="hps">dapat</span><span class="longtext"> </span><span class="hps">memainkan</span><span class="longtext"> </span><span class="hps">peran penting</span><span class="longtext"> </span><span class="hps">dalam</span><span class="longtext"> </span><span class="hps">menjelaskan</span><span class="longtext"> </span><span class="hps">dan</span><span class="longtext"> </span><span class="hps">mendorong</span><span class="longtext"> </span><span class="hps">penerapan</span><span class="longtext"> </span><span class="hps">XBRL</span><span class="longtext">. </span><span class="hps">Perusahaan</span><span class="longtext"> </span><span class="hps">akuntansi</span><span class="longtext"> </span><span class="hps">utama</span><span class="longtext"> </span><span class="hps">adalah</span><span class="longtext"> </span><span class="hps">anggota</span><span class="longtext"> </span><span class="hps">penting</span><span class="longtext"> </span><span class="hps">dari</span><span class="longtext"> </span><span class="hps">Konsorsium</span><span class="longtext"> </span><span class="hps">XBRL</span><span class="longtext">.</span></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="margin-left: 21.3pt; text-indent: -21.3pt;"><b style=""><span style="font-family: "Times New Roman","serif";"><span style="">2.3<span style="font: 7pt "Times New Roman";"> </span></span></span></b><b style=""><span style="font-family: "Times New Roman","serif";">Keunggulan XBRL</span></b></p> <p class="Default" style="margin-top: 6pt; text-align: justify; text-indent: 21.25pt; line-height: 150%;"><span style="font-family: "Times New Roman","serif";">Keunggulan XBRL adalah data dan informasi tersebut mudah dimegerti, diolah, diintegrasikan, dan dianalisis oleh siapa saja, dengan aplikasi manapun asalkan XBRL-enabled. Saat ini hampir seluruh software developer terkemuka sudah memuatkan XML, dasar dari XBRL, dalam sistem dan aplikasi yang dikembangkannya (Microsoft, Sun, Oracle, HP, Linux, dll). Bahkan XBRL juga dapat diolah melalui aplikasi yang dikembangkan dengan teknologi berbasis open source. </span><span style="font-family: "Times New Roman","serif";"></span></p> <p class="Default" style="text-align: justify; text-indent: 17.85pt; line-height: 150%;"><span style="font-family: "Times New Roman","serif";">XBRL bukan merupakan standar akuntansi baru dan tidak memerlukan perubahan terhadap standar akuntansi yang sudah ada. XBRL hanya akan menambahkan suatu deskripsi (tagging) yang terstandar sehingga suatu data akan lebih konsisten untuk diper-bandingkan dan dianalisis lebih lanjut. Hal ini tentunya akan sangat bermanfaat bagi </span><span style="font-family: "Times New Roman","serif"; color: windowtext;">investor global yang ingin memperbandingkan kinerja keuangan suatu perusahaan dengan perusahaan lain yang berada di luar negeri. </span><span style="font-family: "Times New Roman","serif"; color: windowtext;"></span></p> <p class="Default" style="text-align: justify; text-indent: 17.85pt; line-height: 150%;"><span style="font-family: "Times New Roman","serif"; color: windowtext;">Mendasarkan pada keunggulan tersebut maka saat ini jumlah organisasi yang mengimplementasikan XBRL semakin meningkat. Beberapa negara yang mulai mengimplementasikan XBRL adalah Amerika Serikat, Austalia, Canada, Jerman, Irlandia, Inggris, Jepang, Nederland, New Zealand, Spanyol, dan Negara-negara Uni Eropa. Sedangkan beberapa negara Asia yang saat ini tengah mengkaji implementasinya adalah Hong Kong, Singapura, dan China. Di masing-masing negara tersebut, organisasi yang ikut serta dalam implementasi dan pengembangan XBRL mencakup lembaga pemerintah (regulator, departemen), Bursa Efek, penyedia jasa keuangan (perbankan, asuransi, multifinance), kantor akuntan publik, penyedia jasa informasi, pengembang aplikasi, dan lain-lain. </span><span style="font-family: "Times New Roman","serif"; color: windowtext;"></span></p> <p class="Default" style="text-align: justify; text-indent: 17.85pt; line-height: 150%;"><span style="font-family: "Times New Roman","serif"; color: windowtext;">Implementasi XBRL di suatu negara memerlukan kerjasama antar-lembaga terkait. Hal ini dikarenakan XBRL bukan hanya memerlukan dukungan teknologi (TI), tapi lebih dari itu adalah kesiapan standarisasi (taxonomy) dan regulasi yang mengatur pengimplementasiannya. </span></p> <p class="Default" style="text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif"; color: windowtext;"> </span></p> <p class="Default" style="text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt; line-height: 150%;"><span class="longtext"><b style=""><span style="font-family: "Times New Roman","serif";"><span style="">2.4<span style="font: 7pt "Times New Roman";"> </span></span></span></b></span><b style=""><span style="font-family: "Times New Roman","serif";">Bagaimana XBRL Bekerja<span class="longtext"></span></span></b></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 21.25pt; line-height: 150%;"><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; background: none repeat scroll 0% 0% white;">XBRL adalah anggota dari keluarga bahasa berbasis XML, atau Extensible Markup Language, yang merupakan standar untuk pertukaran data elektronik antara bisnis di dunia internet. Dalam XML, tag berlaku untuk mengidentifikasi <span style=""> </span>item dari data sehingga mereka dapat diproses secara efisien oleh perangkat lunak komputer. </span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; background: none repeat scroll 0% 0% white;"></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 21.25pt; line-height: 150%;"><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; background: none repeat scroll 0% 0% white;">XBRL adalah versi terbaik dan fleksibel dari XML yang telah ditetapkan secara khusus untuk memenuhi kebutuhan bisnis dan informasi keuangan. Ini memungkinkan identifikasi tag yang unik untuk diterapkan ke item data keuangan, seperti 'laba bersih'. Namun, ini lebih dari pengidentifikasi sederhana. Mereka menyediakan berbagai informasi tentang item seperti, apakah itu barang persentase, moneter atau fraksi. XBRL memungkinkan label dalam bahasa apapun untuk diterapkan ke item, serta referensi akuntansi atau informasi anak perusahaan lainnya. </span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; background: none repeat scroll 0% 0% white;"></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 21.25pt; line-height: 150%;"><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; background: none repeat scroll 0% 0% white;">XBRL dapat menunjukkan bagaimana item yang terkait satu sama lain. </span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Dengan demikian dapat mewakili bagaimana mereka dihitung. <span style="background: none repeat scroll 0% 0% white;">Hal ini juga dapat mengidentifikasi apakah mereka jatuh ke dalam kelompok tertentu untuk tujuan organisasi atau penyajian. </span>Yang paling penting, XBRL mudah diperluas, sehingga perusahaan dan organisasi lainnya dapat menyesuaikan dengan memenuhi berbagai persyaratan khusus. </span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 21.25pt; line-height: 150%;"><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Struktur kaya dan kuat XBRL memungkinkan penanganan yang sangat efisien data bisnis oleh perangkat lunak komputer. <span style="background: none repeat scroll 0% 0% white;">Mendukung semua tugas-tugas standar yang terlibat dalam menyusun, menyimpan dan menggunakan data bisnis. </span>Informasi tersebut dapat dikonversi menjadi XBRL dengan proses pemetaan yang sesuai atau yang dihasilkan dalam XBRL oleh perangkat lunak. <span style="background: none repeat scroll 0% 0% white;">Hal ini kemudian dapat dicari, dipilih, ditukar atau dianalisis oleh komputer, atau diterbitkan untuk melihat biasa. </span></span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; background: none repeat scroll 0% 0% white;"></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 21.25pt; line-height: 150%;"><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; background: none repeat scroll 0% 0% white;">Yurisdiksi nasional memiliki peraturan akuntansi yang berbeda, sehingga masing-masing punya taksonomi sendiri untuk pelaporan keuangan. Banyak organisasi yang berbeda, termasuk regulator, industri-industri tertentu atau bahkan perusahaan, juga mungkin memerlukan taksonomi untuk menutupi kebutuhan bisnis pelaporan mereka sendiri. Sebuah taksonomi khusus juga telah dirancang untuk mendukung pemeriksaan data dan pelaporan internal dalam organisasi. </span></span><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Ini adalah taksonomi GL. </span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"></span></p> <p class="Default" style="text-align: justify; text-indent: 17.85pt; line-height: 150%;"><span class="longtext"><span style="font-family: "Times New Roman","serif"; background: none repeat scroll 0% 0% white;">Biasanya pengguna XBRL sebagian besar atau sama sekali, tidak menyadari infrastruktur teknis yang menyokong bahasa. Namun, perangkat lunak perusahaan, seperti penyedia perangkat lunak akuntansi, perlu memperhitungkan XBRL dan fitur-fiturnya saat memproduksi produk-produk mereka.</span></span><span style="font-family: "Times New Roman","serif"; color: windowtext;"> investor global yang ingin memperbandingkan kinerja keuangan suatu perusahaan dengan perusahaan lain yang berada di luar negeri. </span><span style="font-family: "Times New Roman","serif"; color: windowtext;"></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 21.25pt; line-height: 150%;"><span class="longtext"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; background: none repeat scroll 0% 0% white;"> </span></span></p> <p class="Default" style="text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt; line-height: 150%;"><b style=""><span style="font-family: "Times New Roman","serif";"><span style="">2.5<span style="font: 7pt "Times New Roman";"> </span></span></span></b><b style=""><span style="font-family: "Times New Roman","serif";">Contoh Kasus XBRL</span></b></p> <p class="Default" style="margin-left: 21.3pt; text-align: justify; line-height: 150%;"><span style="position: absolute; z-index: -1; left: 0px; margin-left: 6px; margin-top: 24px; width: 526px; height: 431px;"><img src="file:///C:/Users/Venny/AppData/Local/Temp/msohtmlclip1/01/clip_image004.jpg" width="526" height="431" /></span><span style="font-family: "Times New Roman","serif";">Berikut ini adalah contoh sederhana dari bahasa XBRL :</span></p> <p class="Default" style="margin-left: 21.3pt; text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="margin-left: 21.3pt; text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="margin-left: 21.3pt; text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="margin-left: 21.3pt; text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="margin-left: 21.3pt; text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="margin-left: 21.3pt; text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="margin-left: 21.3pt; text-align: justify; line-height: 150%;"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="Default" style="margin-left: 21.3pt; text-align: center; line-height: 150%;" align="center"><span style="font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal"> </p> <p class="MsoNormal"> </p> <p class="MsoNormal"> </p> <p class="MsoNormal"> </p> <p class="MsoNormal"> </p> <p class="MsoNormal"> </p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Berikut ini adalah hasil dari proses bahasa XBRL yang telah di visualisasikan:</span></p> <p class="MsoNormal" style="line-height: normal;"><b><span style="font-size: 12pt; font-family: "Times New Roman","serif";">CURRENT ASSETS</span></b><span style="font-size: 12pt; font-family: "Times New Roman","serif";"></span></p> <table class="MsoNormalTable" style="width: 354.75pt;" width="473" align="left" border="0" cellpadding="0"> <tbody><tr style=""> <td style="padding: 1.5pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> Assets Held for Sale</span></p> </td> <td style="padding: 1.5pt;"> <p class="MsoNormal" style="text-align: right; line-height: normal;" align="right"><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> 100,000</span></p> </td> </tr> <tr style=""> <td style="padding: 1.5pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> Construction in Progress, Current</span></p> </td> <td style="padding: 1.5pt;"> <p class="MsoNormal" style="text-align: right; line-height: normal;" align="right"><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> 100,000</span></p> </td> </tr> <tr style=""> <td style="padding: 1.5pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> Inventories</span></p> </td> <td style="padding: 1.5pt;"> <p class="MsoNormal" style="text-align: right; line-height: normal;" align="right"><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> 100,000</span></p> </td> </tr> <tr style=""> <td style="padding: 1.5pt;"> <p class="MsoNormal" style="line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> Other Financial Assets, Current</span></p> </td> <td style="padding: 1.5pt;"> <p class="MsoNormal" style="text-align: right; line-height: normal;" align="right"><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> 100,000</span></p> </td> </tr> <tr style=""> <td style="padding: 1.5pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> Hedging Instruments, Current (Asset)</span></p> </td> <td style="padding: 1.5pt;"> <p class="MsoNormal" style="text-align: right; line-height: normal;" align="right"><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> 100,000</span></p> </td> </tr> <tr style=""> <td style="padding: 1.5pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> Current Tax Receivables</span></p> </td> <td style="padding: 1.5pt;"> <p class="MsoNormal" style="text-align: right; line-height: normal;" align="right"><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> 100,000</span></p> </td> </tr> <tr style=""> <td style="padding: 1.5pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> Trade and Other Receivables, Net,Current</span></p> </td> <td style="padding: 1.5pt;"> <p class="MsoNormal" style="text-align: right; line-height: normal;" align="right"><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> 100,000</span></p> </td> </tr> <tr style=""> <td style="padding: 1.5pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> Prepayments, Current</span></p> </td> <td style="padding: 1.5pt;"> <p class="MsoNormal" style="text-align: right; line-height: normal;" align="right"><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> 100,000</span></p> </td> </tr> <tr style=""> <td style="padding: 1.5pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> Cash and Cash Equivalents</span></p> </td> <td style="padding: 1.5pt;"> <p class="MsoNormal" style="text-align: right; line-height: normal;" align="right"><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> 100,000</span></p> </td> </tr> <tr style=""> <td style="padding: 1.5pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> Other Assets, Current</span></p> </td> <td style="padding: 1.5pt;"> <p class="MsoNormal" style="text-align: right; line-height: normal;" align="right"><span style="font-size: 12pt; font-family: "Times New Roman","serif";"> 100,000</span></p> </td> </tr> <tr style=""> <td style="padding: 1.5pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Current Assets Total</span></p> </td> <td style="padding: 1.5pt;"> <p class="MsoNormal" style="margin-bottom: 0.0001pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";">1,000,000</span></p> </td> </tr> </tbody></table> <p class="MsoNormal" style="margin-bottom: 12pt; line-height: normal;"><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><br /><br /><br /><br /><br /><br /><br /><br /><br /><br /><br /><br /><br /> <br /> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center; line-height: 150%;" align="center"><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman","serif";">BAB III</span></b></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center; line-height: normal;" align="center"><b style=""><span style="font-size: 14pt; font-family: "Times New Roman","serif";">PENUTUP</span></b></p> <p class="MsoNormal" style="margin-left: 36pt; text-align: center; line-height: 150%;" align="center"><b style=""><span style="font-size: 14pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></b></p> <p class="MsoNormal" style="text-align: justify; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">3.1 Kesimpulan</span></b></p> <p class="Default" style="margin: 6pt 0cm; text-align: justify; text-indent: 17.85pt; line-height: 150%;"><span style="font-family: "Times New Roman","serif";">Berdasarkan uraian diatas, XBRL bukan merupakan standar akuntansi baru dan tidak memerlukan perubahan terhadap standar akuntansi yang sudah ada. XBRL hanya akan menambahkan suatu deskripsi (tagging) yang terstandar sehingga suatu data akan lebih konsisten untuk diper-bandingkan dan dianalisis lebih lanjut. </span><span style="font-family: "Times New Roman","serif"; color: windowtext;"></span></p> <p class="Default" style="margin: 6pt 0cm; text-align: justify; text-indent: 17.85pt; line-height: 150%;"><span style="font-family: "Times New Roman","serif"; color: windowtext;">Mendasarkan pada keunggulan tersebut maka saat ini jumlah organisasi yang mengimplementasikan XBRL semakin meningkat. Beberapa negara yang mulai mengimplementasikan XBRL adalah Amerika Serikat, Austalia, Canada, Jerman, Irlandia, Inggris, Jepang, Nederland, New Zealand, Spanyol, dan Negara-negara Uni Eropa. Sedangkan beberapa negara Asia yang saat ini tengah mengkaji implementasinya adalah Hong Kong, Singapura, dan China. Di masing-masing negara tersebut, organisasi yang ikut serta dalam implementasi dan pengembangan XBRL mencakup lembaga pemerintah (regulator, departemen), Bursa Efek, penyedia jasa keuangan (perbankan, asuransi, multifinance), kantor akuntan publik, penyedia jasa informasi, pengembang aplikasi, dan lain-lain. </span><span style="font-family: "Times New Roman","serif"; color: windowtext;"></span></p> <p class="MsoNormal" style="margin: 12pt 0cm 0.0001pt; text-align: justify; line-height: 150%;"><b style=""><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">3.2 <span style=""> </span>Saran.</span></b></p> <p class="Default" style="text-align: justify; text-indent: 22.35pt; line-height: 150%;"><span style="font-family: "Times New Roman","serif";">Agar suatu </span><span style="line-height: 150%; font-family: "Times New Roman","serif";">data dan informasi dari suatu laporan keuangan dapat mudah dimegerti, diolah, diintegrasikan, dan dianalisis oleh siapa saja, maka pihak perusahaan sebaiknya menggunakan XBRL dalam porses bisnisnya.</span><span style="font-family: "Times New Roman","serif";"></span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p> <p class="MsoNormal" style="text-align: center; line-height: 150%;" align="center"><b style=""><span style="font-size: 16pt; line-height: 150%; font-family: "Times New Roman","serif";">DAFTAR PUSTAKA</span></b></p> <p class="MsoListParagraph" style="margin-left: 14.2pt; text-indent: -14.2pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style="">1.<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">http://www.bapepam.go.id/</span></p> <p class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: black;"><span style="">2.<span style="font: 7pt "Times New Roman";"> </span></span></span><a href="http://id.earticlesonline.com/Article/What-Is-Xbrl-Accounting-Software-/951826"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: black;">http://id.earticlesonline.com/Article/What-Is-Xbrl-Accounting-Software-/951826</span></a><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: black;"></span></p> <p class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: black;"><span style="">3.<span style="font: 7pt "Times New Roman";"> </span></span></span><a href="http://www.xbrl.org/"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: black;">http://www.xbrl.org/</span></a><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif"; color: black;"></span></p> <p class="MsoNormal" style="margin-left: 14.2pt; text-indent: -14.2pt; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"><span style="">4.<span style="font: 7pt "Times New Roman";"> </span></span></span><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";">Umar, Husein. 1998. <i style="">Riset Akuntansi.</i> Jakarta: Gramedia Pustaka Utama.</span></p> <p class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: "Times New Roman","serif";"> </span></p>venny sagitahttp://www.blogger.com/profile/17962041266068701240noreply@blogger.com0tag:blogger.com,1999:blog-6309274482984378176.post-88076016873477812252011-02-17T02:17:00.000-08:002011-02-17T02:19:12.815-08:00observasi Tb. Sinar abadiObservasi Tingkat penjualan barang matrial<br />TB. Sinar Abadi , Jalan Gempol Raya No 1<br />Untuk Lima barang ( pasir, semen, besi, kayu, cat )<br />Riset Akuntansi<br /><br /><br /><br />Disusun Oleh:<br />Venny Sagita ( 21208254 )<br />3EB01<br /><br />Universitas Gunadarma<br />2011<br />KATA PENGANTAR<br /><br />Puji syukur saya panjatkan kepada Tuhan Yesus Kristus, atas berkat- Nya Saya dapat menyelesaikan makalah observasi mengenai “Tingkat Penjualan Barang Matrial “ dengan sebaik – baik nya<br />Saya mengambil tema ini dikarenakan Saya ingin menyajikan informasi kepada para pembaca mengenai barang – barang yang menduduki peringkat teratas yang sering di konsumsi oleh konsumen<br />Pada akhirnya penulis ingin mengucapkan banyak- banyak trima kasih yang mendalam kepada TK. Sinar abadi, kedua orang Tua, Ibu RR Dharma tintri ediraras, kakak, sahabat, atas bantuannya baik materi maupun material yang memungkinkan terbitnya observasi ini.<br /><br /><br /><br />Jakarta, 15 Februari 2011<br /><br /><br /> Penulis<br /><br /><br />BAB I<br />PENDAHULUAN<br />1.1 Latar Belakang<br />Membuka Toko / berdagang merupakan salah satu lapangan pekerjaan atau usaha yang banyak diminati oleh sebagian orang yang memiliki modal. Karena dengan kita berdagang atau membuka toko kita dapat mendapatkan pendapatan yang lebih besar serta dapat menyusun semua mekanisme kinerja sesuai dengan keinginan kita. Dan juga dapat mengurangi tingkat pengagguran dikarenakan kita menciptakan lapangan pekerjaan.<br />Disini penulis ingin menyajikan data Tb sinar Abadi yang telah penulis observasi.penulis melakukan observasi dikarenakan Observasi atau pengamatan adalah suatu cara yang di lakukan untuk mengumpulkan data / fakta yang efektif utuk mempelajari suatu sistem. Observasi adalah pengamatan langsung para pembuat keputusan berikut lingkungan fisiknya dan atau pengamatan langsung suatu kegiatan yang sedang berlangsung.<br /><br />1.2 Tujuan<br />Tujuan dari dilakukan observasi ini adalah untuk mengetahui produk apa yang paling banyak di pilih oleh masyarakat. Seperti pasir, semen, cat, kayu dan besi. Selain itu observasi ini juga ingin mengamati berapa rata – rata produk tersebut laku terjual dalam satu hari.<br /><br /><br /><br />BAB II<br />PEMBAHASAN<br /><br />1. HAL – HAL MENYANGKUT TB SINAR ABADI<br />a. Tahun Berdiri<br />Tahun 2000<br />Berdiri TB Sinar Abadi<br />Ini merupakan perusahaan perseorangan yang di kelolah<br />oleh Bpk. Herman sekaligus sebagai pemilik<br /><br />Lokasi Opersional:<br />Jalan gempol raya no 1<br />Cipayung – Jakarta Timur<br /><br />b. Transaksi perdagangan<br />Transaksi yang disediakan oleh TB. Sinar Abadi adalah :<br />1. Pemesanan dan pengiriman<br />Pemesanan barang material baik pengiriman ke tempat tujuan atau pemesanan langsung ( konsumen langsung datang ke toko )<br />2. Jasa<br />Penyediaan jasa angkutan barang / sewa mobil<br /><br /><br /><br /><br />c. Waktu Pelayanan<br />Memulai Transaksi<br />Senin - Sabtu<br />07.00 - 17.00 WIB<br /><br />Minggu<br />07.00 - 13.00 WIB<br /><br />II. LAPORAN OBSERVASI<br />Dari observasi yang dilakukan selama tiga hari, yaitu pada tanggal 12 february 2011 s/d 15 february 2011, yang bertempat di TB. Sinar Abadi, gempol. Diperoleh data – data sebagai berikut :<br /><br />A. NAMA KEGIATAN<br />“ Observasi tingkat penjualan barang matrial TB Sinar Abadi , gempol“<br /><br />B. Pelaksanaan kegiatan<br />Tempat : TB Sinar Abadi, gempol<br />Hari / tanggal : Sabtu 12 februari 2011 s/d Selas 15 february 2011<br />Pukul : 07:00 s/d 17:00<br /><br /><br />C. Alat dan bahan :<br />1. Alat yang digunakan dalam observasi ini adalah :<br />a. Bon – bon transaksi<br />2. Bahan yang di amati dalam observasi ini<br />a. Semen<br />b. Pasir<br />c. besi<br />d. Kayu / triplek<br />e. Cat<br /><br />D. Hasil penelitian<br /><br />barangtanggal<br />12 februari 2011 14 february 2011 15 february 2011<br />Pasir 7 3 5<br />Semen 26 10 15<br />Besi 55 10 10<br />Kayu / triplex 17 21 34<br />Cat 3 3 6<br /><br />Nama barang Min Max Rata – Rata / hari Persentase<br />Pasir 3 7 5 6,67 %<br />Semen 10 26 17 22,67 %<br />Besi 10 55 25 33,33 %<br />Kayu / triplex 17 34 24 32 %<br />Cat 3 5 4 5,33 %<br />Cara mencari :<br />1. Pasir rata – rata = =<br /> = <br />2. Semen rata – rata = =<br /> = <br />3. Besi rata – rata = =<br /> = <br />4. Kayu rata – rata = =<br /> = <br />5. Cat rata – rata = =<br /> = <br /><br /><br /><br /><br /><br />Persentase penjualan<br />Pasir : 15<br />Semen : 51<br />Besi : 75<br />Kayu : 72<br />Cat : 12<br />Total barang yang terjual dari tanggal 12 – february 2011 s/d 15 february 2011 adalah 225<br /> Pasir <br /> Semen <br /> Besi <br /> Kayu <br />Cat <br /><br /><br /><br /><br /><br /><br /><br /><br /><br /><br /><br /><br /><br /><br /><br /><br /><br /><br /><br /><br /><br /><br /><br />BAB III<br />PENUTUP<br /><br />3.1 Kesimpulan<br /> Dari observasi yang dilakukan di TB. Sinar Abadi dalam jangka waktu tiga hari, yaitu 12 Februari 2011-15 February 2011. Tb sinar abady mendapat penjualan paling tinggi untuk produk besi yaitu 33,33 %, kemudian kayu / triplex 32 %, semen 22,67 %, kemudian pasir 6,67 % yang terakhir di duduki oleh cat dengan persentase 5,33%.<br />Kemudian di dapat juga rata – rata perhari barang terjual adalah sebagai berikut besi 25 batang per hari, kayu 24 batang per hari, semen 17 sak perhari., pasir 5 kijang perhari, dan cat 4 kaleng per hari<br /><br />3.2 Saran<br /> Untuk meningkatkan pendapatan diharapkan Tb sinar abadi sering memberikan potongan atau bonus, sehingga membuat customer menjadi lebih tertarik untuk kembali berbelanja.<br /><br /><br /><br /><br /><br /><br /><br />DAFTAR PUSTAKA<br />1. Bon – bon hasil penjualan<br />2. http://www.slideshare.net/reborn4papua/statistik-presentation<br />3. file:///C:/My%20Files/Dokumen/Kuliah/semester%206/riset%20akuntansi/vii-observasi-pdf-15833718.html<br /><br /><br /><br /><br /><br /><br /><br /><br /><br /><br /><br /><br /><br />SURAT PERNYATAAN<br /><br />Yang bertanda tangan di bawah ini :<br />Nama : Herman<br />Tempat dan Tanggal Lahir : pontianak 03 juli 1854<br />Agama : Budha <br /><br />Dengan ini menyatakan bahwa<br />Nama : Venny Sagita / 2120 8254<br />Tempat dan Tanggal Lahir : Jakarta 12 november 10989<br />Agama : khatolik<br /><br />Telah melakukan observasi terhadap TB. Sinar abadi, gempol raya No 1<br />Pada tanggal 12 february 2011 s/d 15 February 2011<br /><br />Jakarta, 12 november 2011<br /> Yang membuat pernyataan,<br /><br /><br /> HERMAN <br />LAMPIRAN – LAMPIRAN<br />1. PASIR<br /><br />2. SEMEN<br /><br />3. BESI<br /><br />4. KAYU / TRIPLEX<br /> <br /><br />5. CAT<br /><br />6. BON – BON / BUKTI TRANSAKSIvenny sagitahttp://www.blogger.com/profile/17962041266068701240noreply@blogger.com0tag:blogger.com,1999:blog-6309274482984378176.post-80952537124567098302010-12-03T01:45:00.001-08:002010-12-03T01:59:59.419-08:00sertifikat vennyseminar "peluang karir dan investasi dipasar modal"<br /><br />workshop "minishop management : merchandising and inventory"<br /><br />sertifikat "seminar universal music clinic"<br /><br />sertifikat "pasar modal indonesia : antara peluang dan tantangan"<br /><br />sertifikat kompetisi pasar modal 2010<br /><br />sertifikat UG economy competition 2009<br /><br />serifikat kursus retail business<br /><br />sertifikat "capital market is a choice of investment"<br /><br />sertifikat "mengenal teknologi CDMA dan strategi pemasaran"venny sagitahttp://www.blogger.com/profile/17962041266068701240noreply@blogger.com0tag:blogger.com,1999:blog-6309274482984378176.post-33336253868299330282010-06-03T23:30:00.000-07:002010-06-03T23:31:34.255-07:00kajian usaha1. "Berdasarkan kriteria BPS, jumlah usaha kecil di Indonesia tahun 2002 sebanyak 40.1195.611 usaha kecil dan 99,99 persen di antaranya atau 40.195.516 merupakan usaha mikro...." diperoleh dari halaman 13 dari artikel, dan untuk referensi yang didapat dari informasi ini adalah<br /><br />Biro Pusat Statistik, Indonesia, 2002, usaha mikro 40.195.516, Biro Pusat Statistik, Indonesia, Indonesia.<br /><br />2. "Menurut data Biro Pusat Statistik (BPS), pada tahun 2003 sekitar 97 % dari seluruh perusahaan di Indonesia Merupakan Usaha Mikro, yaitu 41,8 juta dengan kontribusi terhadap PDB sebesar 30 % dengan tenaga kerja 71,44 juta, sementara keseluruhan usaha mikro, kecil dan menengah sebanyak 42,5 juta usaha dengan kontribusi terhadap PDB sebesar 57 %. ...." diperoleh dari halaman 17 dari artikel, dan untuk referensi yang didapat dari informasi ini adalah<br /><br />Biro Pusat Statistik, Indonesia, 2003, kontribusi PDB, Biro Pusat Statistik, Indonesia, Indonesia.<br /><br />3. "Adapun yang dimaksud dengan usaha mikro menurut Keputusan Menteri Keuangan nomor 40/KMK.06/2003 tanggal 29 Januari 2003......" diperoleh dari halaman 17 dari artikel, dan untuk referensi nya ditulis seperti ini<br /><br />Keputusan Menteri Keuangan, 2003, Pengertian Usaha Mikro, Nomor 40/KMK.06/2003, Keputusan Menteri Kuangan, Indonesia<br /><br />4. "Secara universal pengertian kredit mikro antara lain diantaranya: Adalah definisi yang dicetuskan dalam pertemuan The world Summit on Microcredit di Washington pada tanggal 2-4 Februari 1997 adalah program/kegiatan memberikan pinjaman yang jumlahnya kecil kepada masyarakat miskin untuk kegiatan usaha meningkatkan pendapatan, pemberian pinjaman untuk mengurus diri sendiri dan keluarganya......" diperoleh dari halaman 18 dari artikel, dan untuk referensi nya ditulis seperti ini<br /><br />--------------, 1997, The world Summit on Microcredit, Washington. 2-4 Februari<br /><br />5. "Dari hasil kajian dan data BPS (2000) ditunjukkan bahwa meskipun kebijakan dan program pemberdayaan UKM....." diperoleh dari halaman 20 dari artikel, dan untuk referensi nya ditulis seperti ini<br /><br />Biro Pusat Statistik, Indonesia, 2000, Pemanfaatan Dana Perbankan oleh Usaha Mikro, Biro Pusat Statistik, Indonesia, Indonesia.<br /><br />6. "Hasil Kajian Deputi Bidang Pengkajian Sumberdaya UKMK bekerjasama dengan Gunatama Megah Business and Management Consultant Tahun 2004 (diringkas oleh : Joko Sutrisno dan Sri Lestari HS)" diperoleh dari halaman 13 dari artikel, dan untuk referensi nya ditulis seperti ini<br /><br />Sutrisno, Joko & Lestari HS, Sri, 2004, Hasil Kajian Deputi Bidang Pengkajian Sumberdaya UKMK, Gunatama Megah Business and Management Consultant, Indonesia.venny sagitahttp://www.blogger.com/profile/17962041266068701240noreply@blogger.com0tag:blogger.com,1999:blog-6309274482984378176.post-83898277559080371362010-05-10T05:59:00.002-07:002010-05-10T06:01:00.778-07:00Analisis tingkat kepuasan KonsumenDalam Artikel yang berjudul Analisis Perbandingan Kepuasan Konsumen terhadap Pelayanan pada Minimarket Indomaret dengan Alfamart di Kompleks Pesona Anggrek Bekasi, terdapat beberapa kesalahan dalam penggunaan bahasa, tanda baca, maupun stuktrur. Pada bagian Abstrak, kesalahan terlihat pada susunan kalimatnya.<br /><br />Untuk istilah asing seperti “assurance, empathy dan tangible..” seharusnya dibuat dengan tipe tulisan miring, membertahu bahwa itu adalah kata-kata non-baku. Selain itu, assurance salah penulisannya, yang seharusnya adalah insurance<br />Pada paragraf ketiga, kalimat kedua “Dan hakikatnya kepuasan konsumen..”. Kata “Dan” pada kalimat tersebut melanggar aturan struktur kalimat, dimana kata penghubnng tidak boleh berada pada awal kalimat, karena fungsi kata penghubung adalah untuk menghubungkan kalimat-kalimat<br /><br />Pada kerangka penelitian paragraph satu , baris lima pada kalimat “ dalam membandingkan minimarket mana yang dikunjungi konsumen akan mempertimbangkan beberapa hal “ pada kalimat ini tidak terdapat tanda baca untuk menegaskan apa maksud kalimat tersebut. Akan lebih baik jika kata – kata tersebut di bubuhi tanda baca seperti “ dalam membandingkan minimarket mana yang dikunjungi , konsumen akan mempertimbangkan beberapa hal “<br /><br />Dalam artikel ini pun tidak di antumkan secara jelas mengenai nama penulis dan biodata penulis. Yang seharusnya di setiap tulisan tergambar jelas siapa yang menceritakan, dan apa maksud dan tujuan sari tulisan itu tersebut.venny sagitahttp://www.blogger.com/profile/17962041266068701240noreply@blogger.com0tag:blogger.com,1999:blog-6309274482984378176.post-58937385353798871552010-05-10T05:59:00.001-07:002010-05-10T05:59:23.173-07:00venny sagitahttp://www.blogger.com/profile/17962041266068701240noreply@blogger.com0tag:blogger.com,1999:blog-6309274482984378176.post-29974058725910756952010-04-05T21:18:00.000-07:002010-04-05T21:19:23.529-07:00Tugas Teori Ekonomi 2Kerjakan Soal berikut, kumpulkan di-upload ke studentsite masing-masing.<br />Tulis “Tugas Mata Kuliah Teori Ekonomi 2 )<br /><br />Daftar Pustaka : <br />1. Ekonomi Makro, Analisis IS- LM, karangan Prof. Soedijono R.<br />2. Buku Sinopsis Ilmu Ekonomi No 2. Ekonomi Makro<br /><br />BAGIAN I : PILIHAN GANDA.<br /><br />1. Jika variable-variabel kegiatan ekonomi yang diperhatikan : C, S, I, Y, Tx, G dan T maka perekonomian tersebut merupakan.:<br />a. Pereconomian tertutup sederhana.<br />b. Perekonomian tertutup dengan kebijakan fiskal.<br />c. Perekonomian terbuka dengan kecepatan fiskal.<br />d. Perekonomian terbuka tanpa kebijakan fiskal.<br /><br />2. Apabila kurva IS landai, maka kebijakan yang efektif adalah :<br />a. Kebijakan fiskal c. Kebijakan pendapatan.<br />b. Kebijakan Moneter d. Kebijakan luar negeri.<br /><br />3. Motif memegang uang yang besar-kecilnya tergantung dari besar-kecilnya transaksi adalah :<br />a. Permintaan uang untuk traksaksi.<br />b. Permintaan uang untuk berjaga-jaga.<br />c. Permintaan uang untuk spekulasi.<br />d. Jumlah uang yang beredar.<br /><br />4. Jika dalam transaksi perdagangan internasional antara Indonesia dan Jepang, ekspor produk Indonesia lebih besar dari impor Jepang maka posisi untuk Indonesia :<br />a. Neraca jasa mengalami defisit.<br />b. Neraca barang mengalami defisit.<br />c. Neraca perdagangan mengalami surplus.<br />d. Neraca perdagangan mengalami defisit.<br /><br />5. Faktor-faktor yang mempengaruhi pengeluaran konsumsi adalah seperti dibawah, kecuali :<br />a. Distribusi pendapatan nasional.<br />b. Kebijaksanaan finansial perusahaan.<br />c. Ramalan diwaktu yang akan datang.<br />d. Jauh-dekatnya dari pasar. <br /><br />6. Fungsi konsumsi Keynes menunjukan hubungan pendapatan nasional dengan pengeluaran konsumsi yang dinyatakan dengan :<br />a. Tingkat harga berlaku. c. Tingkat harga konstan.<br />b. Pendapatan absolut. d. Keuntungan absolut.<br /><br />7. Dalam analisis keefektifan kebijakan fiskal yang terjadi pada Liquidity Trap Range adalah …………..<br />a. Paling efektif. c. Tidak efektif.<br />b. Kurang efektif d. Tergantung pajak yang ada.<br /><br />8. Dibawah ini adalah cara pemerintah dalam mengatur jumlah uang beredar dengan cara Qualitative credit control adalah :<br />a. Rediscount rate. c. Legal reserve requirement.<br />b. Open market operation d. Selective credit control.<br /><br />9. Pada saat tingkat bunga tinggi, jumlah uang yang diminta untuk motif spekulasi adalah :<br />a. Tinggi. c. Tidak menentu<br />b. Rendah / kecil. d. Tetap.<br /><br />10. Yang dimaksud uang dalam pengertian L1 adalah :<br />a. Permintaan uang untuk transaksi dan untuk berjaga-jaga.<br />b. Permintaan uang untuk berjaga-jaga dan untuk spekulasi.<br />c. Permintaan uang untuk spekulasi.<br />d. Penawaran uang.<br /><br />11. Motif memegang uang terdiri dari tiga. Besarnya permintaan uang untuk berjaga-jaga ditentukan oleh :<br />a. Besarnya pendapatan. c. Besarnya tranksaksi. <br />b. Besarnya resiko. d. Besarnya spekulasi.<br /><br />12. Buku yang menjadi dasar analisis Makro ekonomi dikarang oleh :<br />a. Adam Smith. c. John Maynard Keynes<br />b. David mc Celland d. Milton Fredman.<br /><br />13. Dibawah ini adalah istilah yang tidak sama dengan istilah pasar barang :<br />a. Commodity market. c. real sector. <br />b. Expenditure sector d. Economic sector.<br /><br />14. Dua faktor penting yang menentukan / diperlukan untuk memutuskan suatu investasi adalah :<br />a. Keuntungan yang diharapkan dan tingkat bunga.<br />b. Pendapatan nasional dan tingkat bunga.<br />c. Besarnya konsumsi da tabungan.<br />d. Pertumbuhan ekonomi dan inflasi. <br /><br />15. Biaya bersih sesudah dikurang semua biaya tak termasuk biaya bunga disebut :<br />a. Marginal physical product. c. Marginal Effisiency of Invesment<br />b. Marginal Effisiency of capital. d. Marginal utility.<br /><br />16. Dibawah ini mana yang benar :<br />a. Tingkat suku bunga riil sama dengan inflasi dikurangi suku bunga nominal.<br />b. Tingkat suku bunga riil sama dengan suku bunga nominal dikurangi inflasi. <br />c. Tingkat suku bunga riil sama denga suku bunga nominal.<br />d. Tingkat suku bunga riil sama dengan inflasi.<br /><br />17. Fungsi investasi dibedakan menjadi dua. Dalam analisis makro biasanya investasi perusahaan diasumsikan sebagai :<br />a. Investasi terpengaruh. c. Investasi nominal.<br />b. Investasi marginal. d. Investasi otonomi.<br /><br />18. Mekanisme transmisi Keynes tradisional berjalan melalui :<br />a. Cost of Fund sc. Marginal efficiency of Invesment<br />b. Cost of capital effect. d. Marginal Physical product.<br /><br />19. Mekanisme Transmisi Keynes modern dibagi dalam tiga bagian. Dibawah ini yang bukan dari ketiga bagian tersebut adalah :<br />a. Penyesuaian portfolio di sektor moneter.<br />b. Mekanisme transmisi melalui cost of capital effect.<br />c. Penyesuaian di sektor nyata / riil. <br />d. Penyesuaian di sektor industri.<br /><br />20. Pelopor teori kuantitas uang modern adalah :<br />a. Milton Fredman. c. Adam smith<br />b. John Maynard Keynes d. Irving Visher.<br /><br />21. Pengaruh perubahan harga terhadap jalannya perekonomian dikenal dengan nama:<br />a. Cost of capital effect. c. Income effect.<br />b. Keynes effect d. Hallo effect.<br /><br />22. Pernyataan berikut ini yang benar mengapa Ilmu ekonomi dipelajari, adalah :<br />a. Membantu seseorang dalam mengelola kekayaannya.<br />b. Memberikan petunjuk mengenai kebijaksanaan apa yang bisa diambil untuk memecahkan masalah ekonomi. <br />c. Untuk membantu pelaku ekonomi memperoleh keuntungan.<br />d. Membantu pengusaha dalam menentukan harga.<br /><br />23. Permalahan ekonomi makro mencakup dua hal yakni masalah jangka panjang dan masalah jangka pendek. Masalah jangka pendek meliputi :<br />a. Pengangguran dan ketimpangan neraca pembayaran.<br />b. Inflasi dan pertambahan penduduk.<br />c. Pengangguran dan pertambahan kapasitas factor produksi.<br />d. Inflasi dan ketersediaan dana investasi.<br /><br />24. Dalam analisis jangka pendek ada beberapa factor yang diasumsikan tidak berubah atau tidak bisa diubah, yaitu seperti dibawahini, kecuali :<br />a. Kapasitas produksi total dari perekonomian.<br />b. Jumlah penduduk dan jumlah angkatan kerja.<br />c. Harga barang dan jasa. <br />d. Lembaga social dan politik.<br /><br />25. Untuk menjalankan perekonomian jangka pendek pemerintah harus membuat kebijakan jangka pendek, adalah seperti dibawah, kecuali :<br />a. Menambah jumlah uang yang beredar.<br />b. Mengeluarkan obligasi Negara.<br />c. Menurunkan bunga kredit bank.<br />d. Meningkatkan kapasitas produksi.<br /><br />26. Suatu hal yang melandasi kaum klasik dalam pasar barang bersifat “ self regulating “ adalah :<br />a. Harga tetap / konstan.<br />b. Berlakunya hokum say <br />c. Pengangguran sering terjadi dalam perekonomian.<br />d. Kapasitas produksi terus bertambah.<br /><br />27. Perbedaan teori klasik dengan teori Keyness diantaranya menyangkut masalah nilai uang. Yang dimaksud nilai uang menurut teori ekonomi klasik adalah :<br />a. Tingkat bunga simpanan.<br />b. Tingkat bunga pinjaman.<br />c. Nilai nominal uang. <br />d. Nilai riil uang.<br /><br />28. Situasi makro suatu perekonomian terutama dipasar barang, teori klasik berbeda dengan teori Keynes. Menurut Keynes kegiatan dipasar barang ditentukan oleh :<br />a. Mekanisme harga.<br />b. Permintaan efektif masyarakat.<br />c. Harga barang dan jasa.<br />d. Pendapatan masyarakat.<br /><br />29. Besarnya angka penganda ( effect multiflier ) untuk perekonomian terbuka adalah :<br />a. 1 / 1-c<br />b. 1 / 1-c+m <br />c. 1 / c<br />d. 1 /1-c-m<br /><br />30. Didalam perekonomian terbuka terdapat unsure / komponen yang tidak ada di dalam perekonomian tertutup yaitu ekspor dan impor, Kedua komponen tersebut disebut :<br />a. Neraca perdagangan <br />b. Neraca pembayaran.<br />c. Arus kas netto.<br />d. Transfer payment.<br /><br />31. Pos-pos yang terdapat dalam APBN mempunyai pengaruh di dalam perekonomian, dibawah ini pos dalam APBN yang bersifat deflasioner, yaitu :<br />a. Transfer payment.<br />b. Obligasi dari masyarakat dalam negeri.<br />c. Kredit dari bank sentral.<br />d. Pengeluaran Negara.<br /><br />32. Kredit bank sentral akan mempengaruhi jumlah uang yang beredar melalui money multiflier. Sebelum jumlah uang beredar bertambah. Pengaruh langsung yang terjadi adalah :<br />a. Bertambahnya jumlah uang inti. <br />b. Berkurangnya jumlah uanh inti.<br />c. Berkurangnya tingkat suku bung.<br />d. Berkurangnya tingkay suku bunga,<br /><br />33. Uang inti yang ada dimasyarakat dipengaruhi oleh banyak factor, seperti dibawah ini adalah :<br />a. Bunga giro dan deposito <br />b. Bunga kredit bank.<br />c. Pengeluaran pemerintah,<br />d. Bea masuk.<br /><br />34. Kebijakan moneter sulit diterka, sehingga menyulitkan pengunaannya dalam praktek, sehingga pemerintah secara otomatis dan teratur, menaikan jumlah uang beredar sesuai dengan kenaikan kebutuhan uang rata-rata sebagai ganti dari kebijakan moneter. Pernyataan diatas sesuai dengan pemikiran :<br />a. Adam Smith.<br />b. John Maynard Keynes.<br />c. Milton Friedman. <br />d. David Ricardo.<br /><br />35. Menurut Keynes permintaan uang untuk transaksi ditentukan oleh :<br />a. Tingkat harga dan GDP riil.<br />b. Suku bunga dan GDP nominal.<br />c. Tingkat harga dan GDP riil.<br />d. Tingkat harga dan GDP Nominal <br /><br />36. Dalam analisis permintaan terdapat dua konsep yaitu Keynes Effect dan Pigou Effect. Keynes Effect merupakan perubahan harga yang mengakibatkan tingkat pendapatan keseimbangan, melalui ……………….<br />a. Real money supply. <br />b. Real cash balance masyarakat.<br />c. Money multiflier.<br />d. Income multiflier.<br /><br />37. AC. Pigou menerangkan pengaruh perubahan harga berpengaruh pada tingkat pendapatan keseimbanagan, dalam artikelnya yang terkenal adalah :<br />a. The wealth of Nation.<br />b. The Organization Ethic.<br />c. The Classical Stationary State.<br />d. The Classical theory.<br /><br />38. Pigou effect adalah pengaruh perekonomian akibat dari perubahan harga melalui :<br />a. Real money supply. <br />b. Real cash balance masyarakat <br />c. Money multiflier.<br />d. Income multiflier.<br /><br />39. Yang dimaksud dengan kurva IS adalah :<br />a. Kurva yang menunjukan hubungan antara tingkat harga dengan pendapatan nasional.<br />b. Kurva yang menunjukan hubungan antara pendapatan nasional dengan tingkat bunga. <br />c. Kurva yang menunjukan buhungan pendapatan nasional pada tingkat investasi.<br />d. Kurva yang menunjukan hubungan antara pendapatan nasional dengan tingkat tabungan.<br /><br />40. Keadaan perekonomian dimana terpenuhi syarat keseimbangan pasar barang tetapi tidak memenuhi syarat keseimbangan di pasar uang atau sebaliknya, disebut: <br />a. Keseimbnagan sementara.<br />b. Keseimbangan pasar barang.<br />c. Keseimbangan pasar uang.<br />d. Keseimbangan semu.<br /><br />41. Permintaan uang ( L1 ) merupakan gabungan dari permintaan uang untuk transaksi dengan permintaan uang untuk berjaga-jaga. Dijadikan satu karena permintaan uang untuk berjaga-jaga besal-kecilnya tergantung dari :<br />a. Pendapatan.<br />b. Tingkat harga.<br />c. Transaksi <br />d. Tingkat bunga.<br /><br />42. Dibawah ini adalah kebijakan pemerintah dalam pasar uang yang termasuk dalam “ Quantitative Credit Control “, kecuali :<br />a. Selective credit control.<br />b. Manipulasi legal reserve ratio.<br />c. Open market operation.<br />d. Rediscount policy.<br /><br />43. Pada tahun 1974, seorang ekonom yang memperjelas garis yang membatasi teori kuantitas uang dengan teori lainnya adalah :<br />a. Adam Smith.<br />b. John Maynard Keyness.<br />c. Milton Friedman<br />d. Thomas M. Humphrey.<br /><br />44. Perumusan teori kuantitas uang yang oleh kebanyakan ahli ekonomi dianggap sebagai perumusan yang tertua terdapat pada tulisan :<br />a. Milton Friedman.<br />b. Adam Smith.<br />c. John Maynard Keyness.<br />d. Jean Bodin.<br /><br />45. Karena bertambahnya pengeluaran pemerintah yang dibiayai dengan percetakan uang baru atau kenaikan permintaan luar negeri akan barang-barang ekspor atau bertambahnya pengeluaran investasi swasta karena kredit murah, Ketiga hal diatas berakibat :<br />a. Demand inflation <br />b. Cost inflation<br />c. Domestic inflation<br />d. Imported inflation.<br /><br />46. Fungsi konsumsi menurut konsepsi Keyness pada tahun 1940 telah menimbulkan ……..<br />a. Hipotesa konsumsi.<br />b. Variabel nyata.<br />c. Hipotesa pendapatan.<br />d. Hipotesa stagnasi.<br /><br />47. Dibawah ini adalah pernyataan yang ditekankan dalam teori inflasi structural. Kecuali :<br />a. Menerangkan proses inflasi jangka panjang di Negara sedang berkembang.<br />b. Jumlah uang yang beredar bertambah dan secara pasif mengikuti dan menampung kenaikan harga-harga, tersebut.<br />c. Inflasi selalu terjadi pada Negara sedang berkembang.<br />d. Ketegaran-ketegaran yang ada disebabkan oleh kebijaksanaan harga atau moneter pemerintah sendiri.<br /><br />48. Menurut teori structural ada 2 ketegaran utama dalam perekonomian Negara sedang berkembang yang bisa menimbulkan inflasi, salah satunya adalah ketegaran yang berkaitan dengan :<br />a. Kegagalan pasar.<br />b. Pengangguran.<br />c. Ketidakelastisan dari penerimaan ekspor.<br />d. Ketidakelastisan harga<br /><br />49. Perbedaan demand inflation dengan cost inflation terlihat pada ………….<br />a. Dari segi kenaikan harga out put.<br />b. Volume out put ( GDP riil ).<br />c. Omzet penjualan.<br />d. Sarana produksi.<br /><br />50. Kenaikan harga barang akhir ( output ) mendahului kenaikan barang-barang input dan harga factor produksi. Keadaan ini terjadi dalam pasar :<br />a. Suppresed inflation.<br />b. Demand inflation.<br />c. Supply inflation. <br />d. Cost inflation.<br /><br />Jawaban pilihan ganda:<br />1.B 2.C 3.B 4.C 5.D 6.C 7.B 8.D 9.B 10.A <br />11.D 12.C 13.A 14.A 15.A 16.A 17.B 18.A 19.C 20.D <br />21.A 22B. 23.D 24.B 25.D 26.C 27.D 28.B 29.A 30.A <br />31.D 32.A 33.B 34.A 35.D 36.C 37.A 38.C 39.C 40.D <br />41.C 42.A 43.B 44.C 45.D 46.C 47.B 48.C 49.B 50.C <br /><br />II. Soal Esay !<br /><br />1. Sebutkan Pos-pos kebijaksanaan fiscal dala APBN. Dan Jelaskan 3 konsep deficit, surplus dan berimbang dari pos-pos yang ada dalam neraca anggaran tersebut !<br />2. Jika diketahui marginal propencity to consume sebesar 0.8 dan dana yang tersedia 2 milyar. Berapa besarnya permintaan agregat bila pemerintah menempuh jalan : a. Membeli barang dan jasa.<br />b. Menaikan gaji pegawai<br />c. Membayar Transter payments.<br /><br />JAWAB <br /><br />1. Pos kebijakan fiscal<br />• Pengeluaran : Government, Wage, dan transfer<br />• Pendapatan : Pajak, kredit likuiditas, pinjaman obligasi dalam negeri dan pinjaman obligasi luar negeri<br /><br />Konsep<br />Surplus : G+W+Tr > Tx<br />G+W+Tr > Tx + B<br />G+W+Tr > Tx + B+ F atau,<br />U > O<br /><br />Berimbang : G+W+Tr < Tx<br />G+W+Tr < Tx + B<br />G+W+Tr < Tx + B+ F atau,<br />U < O<br /><br />Deficit : G+W+Tr = Tx<br />G+W+Tr = Tx + B<br />G+W+Tr = Tx + B+ F atau,<br />U = O<br /><br />2. a. membeli barang jasa<br />1 / 1-c . 2.000.000.000 = 10.000.000.000<br /><br />b. Menaikkan gaji pegawai<br />c/ 1-c . 2.000.000.000 = 8.000.000.000<br /><br />c. membayar transfer payment<br />c/1-c. 2.000.000.000 = 8.000.000.000venny sagitahttp://www.blogger.com/profile/17962041266068701240noreply@blogger.com0tag:blogger.com,1999:blog-6309274482984378176.post-76836044690825635012010-03-16T07:13:00.001-07:002010-03-16T07:28:07.447-07:00Nama : venny sagita<br />Npm : 21208254<br />Kelas : 2EB01<br /><br /><br />Besarnya risiko suatu proyek investasi dapat dilihat dari besarnya penyebaran arus-kas dari proyek investasi tersebut. Kalau risiko dihubungkan dengan distribusi probabilitas arus-kas yang mungkin terjadi, maka dapat dikatakan bahwa makin besar penyebarannya berarti makin besar risikonya.<br /><br />Risiko disini dapat didefinisikan sebagai variabilitas arus-kas terhadap arus-kas yang diharapkan. Makin besar variabilitanya dapat diartikan makin besar resiko dari proyek tersebut.<br /><br />Misalnya ada dua proyek yaitu proyek A dan proyek B yang di proyeksikan mempunyai distribusi probabilitas arus-kas sebagai berikut :<br /><br />Probabilitas Arus-kas Probabilitas Arus-kas<br /> 0,30 Rp 3.000,00 0,30 Rp 2.000,00<br /> 0,40 Rp 4.000,00 0,40 Rp 4.000,00<br /> 0,30 Rp 5.000,00 0,30 Rp 6.000,00<br /><br /> Distribusi probabilitas dari kedua proyek itu dapat digambarkan dengan berikut dibawah ini :<br /><br /> <a onblur="try {parent.deselectBloggerImageGracefully();} catch(e) {}" href="http://2.bp.blogspot.com/_WG4ctb03qoU/S5-SR0sdOyI/AAAAAAAAABQ/M5eJvV2sNzI/s1600-h/untitled.GIF"><img style="display:block; margin:0px auto 10px; text-align:center;cursor:pointer; cursor:hand;width: 320px; height: 200px;" src="http://2.bp.blogspot.com/_WG4ctb03qoU/S5-SR0sdOyI/AAAAAAAAABQ/M5eJvV2sNzI/s320/untitled.GIF" border="0" alt=""id="BLOGGER_PHOTO_ID_5449234909042129698" /></a><br /><br />Dari gambar tersebut tampak bahwa penyebaran arus-kas proyek B lebih besar dari pada proyek A, meskipun arus-kas yang paling besar kemungkinan terjadi adalah sama untuk kedua belah proyek tesebut yakni Rp. 4.000. Jikalau resiko dihubungkan dengan distribus probabilitas arus-kas dari kedua proyek tersebut, maka dapat diartikan bahwa proyek B mempunyai resiko lebih besar dari pada proyek A. Oleh karena itu kita akan lebih menyukai proyek A dari pada proyek B.venny sagitahttp://www.blogger.com/profile/17962041266068701240noreply@blogger.com0tag:blogger.com,1999:blog-6309274482984378176.post-66820346021588715282010-02-26T23:37:00.001-08:002010-02-26T23:38:19.035-08:00little StoryAyo teman – teman yang lagi Bosen ato bingung ga tau mau baca apa..<br />Ayo lebih baik baca cerita ini.<br />So, disini kalian juga dapet sambil belajar bahasa inggris karena disini kosa katanya masih muda di cerna kok<br /><br />Part 1. <br /><br />What if<br />The universe seems like an endless space full of huge planets and sparkling stars<br />We can use telescopes to look deep into the sky and see the thing that our eyes cannot see.<br />You know that and so do I, but..<br /><br />What if the stars were just hung on the sky like pretty pictures on a wall ?<br /><br />What if the black blanket of the nights started to run and dribble like very wet paint on a sheet of paper<br /><br />What if the moon lost its balance and fell down ?<br /><br />What if the planets decided they wanted to be somewhere else?<br /><br />What if somewhere for away <br />There were little children looking at our planet saying, “ what if that planet over there had people on it “<br /><br />And what if on that planet there are children like us, looking up at the stars?<br /><br />What if the question are wonderful but where are the answers?<br /><br />Maybe you will discovery that discovery the answers to all these questions in your dreams.<br />Anything can happened in dreams<br />You might in you dreams, Meet the little children who live on other planets, even though you don’t know if they exist. <br />Sometimes, you just have to belive in somethinh to make it happen.<br /><br />Try it tonight and you’ll see.<br /><br /><br />Sumber : 365 days of storiesvenny sagitahttp://www.blogger.com/profile/17962041266068701240noreply@blogger.com0