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Audit Kontigensi Essay

3780 words - 16 pages


IAS 37 iaitu Peruntukan, Liabiliti Kontingen dan Aset Kontingen, telah menetapkan perakaunan dan pendedehan bagi semua peruntukan, liabiliti kontingen dan aset kontingen, kecuali:
i. Sesuatu yang timbul daripada instrument kewangan yang dinilai pada nilai saksama
ii. Sesuatu yang timbul daripada pelaksanaan kontrak, kecuali untuk kontrak membebankan (onerous). Pelaksanaan kontrak adalah kontrak yang mana pihak-pihak terlibat telah menjalankan obligasi mereka sama ada satu pihak sahaja mahupun kedua-dua pihak pada tahap yang sama.
iii. Sesuatu yang timbul dalam entiti insurans daripada kontrak dengan pemegang polisi
iv. Sesuatu yang telah diliputi oleh ...view middle of the document...

Perlakuan perakaunan untuk peruntukan ialah ia perlu diiktiraf apabila (MFRS 137 perenggan 14):
a. Entiti mempunyai tanggungan semasa (perundangan atau konstruktif) yang wujud akibat peristiwa lepas,
b. Perlu alirkeluar sumber sebagai penyelesaian, dan
c. Anggaran yang boleh dipercayai tentang amaun tanggungan.
Jika keadaan ini tidak dipatuhi, peruntukan tidak perlu diiktiraf. Peruntukan juga adalah peristiwa lepas yang membawa kepada tanggungan semasa (obligating event) dan tiada pilihan selain menyelesaikan tanggungan disebabkan oleh perundangan (seperti: undang-undang, kontrak urusniaga) dan tanggungan konstruktif (seperti: polisi syarikat yang diisytiharkan)
Pengukuran untuk peruntukan merupakan amaun yang diiktiraf sebagai peruntukan adalah anggaran terbaik perbelanjaan yang perlu untuk menyelesaikan tanggungan semasa pada tarikh kunci kira-kira (MFRS 137 perenggan 36). Dalam mengukur peruntukan, entiti perlu:
i. Mengambilkira risiko dan ketidakpastian (MFRS 137 Perenggan 42).
ii. Mendiskaun peruntukan, di mana kesan nilai masa wang adalah material (MFRS 137 Perenggan 45).
iii. Mengambilkira peristiwa masa depan di mana terdapat bukti yang mencukupi bahawa ia akan berlaku (MFRS 137 Perenggan 48)
iv. Tidak mengambilkira laba daripada pelupusan aset yang dijangka (MFRS 137 Perenggan 51).
Bagi bayaran balik contohnya tuntutan insurans entiti boleh menjangkakan bayaran balik sebahagian atau keseluruhan perbelanjaan yang perlu untuk menyelesaikan peruntukan. Entiti perlu (MFRS 137 Perenggan 53):
i. Mengiktiraf bayaran balik bila, dan hanya bila, entiti pasti bahawa bayaran balik akan diterima apabila entiti menyelesaikan tanggungan. Amaun yang diiktiraf tidak boleh melebihi amaun peruntukan.
ii. Mengiktiraf bayaran balik sebagai aset yang berasingan.
Di dalam penyata pendapatan, amaun belanja yang berkaitan dengan peruntukan boleh dipersembahkan selepas ditolak amaun yang diiktiraf untuk bayaran balik (MFRS 137 Perenggan 54).
Jika terdapat perubahan dalam peruntukan (MFRS 137 Perenggan 59) peruntukan harus dinilai pada setiap tarikh kunci kira-kira, dan diselaraskan supaya menunjukkan anggaran terbaik semasa. Jika tiada lagi kebarangkalian alir keluar sumber untuk menyelesaikan tanggungan, peruntukan perlu ditarik balik.
Pendedahan peruntukan (MFRS 137 Perenggan 84), bagi setiap kelas peruntukan, entiti perlu mendedahkan:
i. Amaun dibawa pada awal dan akhir tempoh,
ii. Peruntukan tambahan yang dibuat dalam tahun semasa, termasuk peningkatan peruntukan sedia ada,
iii. Amaun yang diguna sepanjang tempoh semasa,
iv. Amaun tidak digunakan yang ditarikbalik sepanjang tempoh semasa,
v. Peningkatan dalam amaun terdiskaun yang disebabkan oleh pemasaan dan perubahan kadar diskaun.
Maklumat berbanding adalah tidak diperlukan. Bagi setiap kelas peruntukan pula, entiti perlu mendedahkan secara ringkas, sifat obligasi...

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