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  • Tugas Bab 15

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    The document contains information about estimated quarterly pre-tax income and tax rates to calculate an estimated annual effective tax rate of 18.92%. It also contains information about applying revenue, operating profit, and asset tests to identify reportable segments for a company with Food, Chemical, and Beverages divisions. The total sales and operating profits are evaluated against thresholds to determine if the segments must be reported separately.

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    The document contains information about estimated quarterly pre-tax income and tax rates to calculate an estimated annual effective tax rate of 18.92%. It also contains information about applying revenue, operating profit, and asset tests to identify reportable segments for a company with Food, Chemical, and Beverages divisions. The total sales and operating profits are evaluated against thresholds to determine if the segments must be reported separately.

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    31 visualizzazioni3 pagine

    Tugas Bab 15

    Caricato da

    Indah
    The document contains information about estimated quarterly pre-tax income and tax rates to calculate an estimated annual effective tax rate of 18.92%. It also contains information about applying revenue, operating profit, and asset tests to identify reportable segments for a company with Food, Chemical, and Beverages divisions. The total sales and operating profits are evaluated against thresholds to determine if the segments must be reported separately.

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    di 3

    Fabiola Kriswidyanti

    041511333017 / AKL 2 / L

    E 15-8
    Quarter Estimated Pretax Income Rate Estimated Tax
    First $40.000 5% $ 2.000
    Second 30.000 10% 3.000
    Third 90.000 20% 18.000
    Fourth 120.000 25% 30.000
    Total 280.000 53.000

    𝑒𝑠𝑡𝑖𝑚𝑎𝑡𝑒𝑑 𝑡𝑎𝑥
    The annual effective tax = 𝑒𝑠𝑡𝑖𝑚𝑎𝑡𝑒𝑑 𝑖𝑛𝑐𝑜𝑚𝑒
    53.000
    = 280.000

    = 18,92%

    P 15-2
    1. Reportable Segments
    Revenue Test : ($600.000+105.000) x 10% = 70.500
    Food $350.000
    Chemical 150.000
    Beverages 72.000
    Operating profit Test : ($85.000+10.000) x 10% = 9.500
    Food $ 45.000
    Chemical 23.000
    Beverages 18.000
    Fabiola Kriswidyanti
    041511333017 / AKL 2 / L

    Asset Test : $645.000 x 10% = 64.500


    Food $ 310.000
    Chemical 150.000

    2. Reportable segments Test


    Test value $600,000 consolidated sales x 75% = 450,000
    Food $ 300.000
    Chemical 110.000
    Beverages 62.000
    Total 472.000
    Fabiola Kriswidyanti
    041511333017 / AKL 2 / L

    Mengidentifikasi Segmen yang Dilaporkan

    Ilustrasi Pengujian Segmen Operasi yang Dilaporkan

    Pelaporan Segmen
    Pengungkapan Segmen

    Pengungkapan di Seluruh Perusahaan

    Pengungkapan Segmen untuk Laporan Interim

    Sifat Laporan Interim

    CHAPTER 15
    Biaya Produk
    Pelaporan Keuangan Interim
    LAPORAN KEUANGAN
    SEGMEN DAN INTERIM Beban Selain Biaya Produk

    Perhitungan Estimasi Tarif Pajak Efektif Tahunan

    Pengungkapan Interim SEC


    Pedoman untuk Menyusun
    Laporan Interim
    Standar Akuntansi Internasional

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