Quiz SAK-EP
University
•10 Qs
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Quiz SAK-EP
Quiz
•
Education
•
University
•
Practice Problem
•
Hard
Angga Heryadi
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10 questions
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1.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Berikut informasi yang benar mengenai SAK-EP, kecuali...
Menggantikan SAK ETAP per 1 Januari 2025.
Adopsi IFRS untuk UMKM.
Lebih rumit dari SAK Umum.
Digunakan untuk BPR/BPRS.
2.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Kapan pemberlakukan SAK-EP?
1 Januari 2024
31 Desember 2024
1 Januari 2025
31 Desember 2025
3.
MULTIPLE SELECT QUESTION
30 sec • 2 pts
Dasar perhitungan CKPN sesuai SAK-EP yaitu...
Individual Assessment.
Individual Evalution.
Collective Assessment.
Agregrat Assessment.
4.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Yang bukan menjadi kriteria penilaian penurunan nilai, yaitu...
Bukti penurunan nilai.
Tingkat signifikansi.
Professional Judgement.
Penilaian Manajemen.
5.
MULTIPLE SELECT QUESTION
30 sec • 2 pts
Hal yang diatur pada Bab 11 dan Bab 12 pada SAK EP yaitu...
Instrumen Keuangan Dasar.
Instrumen Keuangan Lain.
Aset Keuangan.
Investasi Dimiliki Hingga Jatuh Tempo.
6.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Dasar amortisasi instrumen keuangan dasar yaitu...
Metode suku bunga definitif.
Metode suku bunga efektif.
Metode suku bunga selektif.
Metode suku bunga komparatif.
7.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Hal-hal yang harus diperhatikan dalam melakukan evaluasi penurunan nilai, kecuali...
Dapat berubah sesuai kebutuhan.
Sistematis dan konsisten.
Bersifat objektif.
Dokumentasi memadai.
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