BAB XIII
INVESTASI PADA JOINT VENTURE
RUANG LINGKUP
13.1 Bab ini diterapkan untuk investasi pada joint venture.
13.2 Joint venture adalah perjanjian kontraktual dimana dua pihak atau lebih menjalankan aktivitas ekonomi yang menjadi subyek dari pengendalian bersama. Joint venture dapat berbentuk pengendalian bersama operasi, pengendalian bersama aset, dan pengendalian bersama entitas.
13.3 Pengendalian bersama adalah kesepakatan kontraktual berbagi pengendalian atas suatu aktivitas ekonomi dan ada hanya jika keputusan strategis keuangan dan operasi terkait dengan aktivitas tersebut mensyaratkan persetujuan pihak-pihak yang berbagi pengendalian (venturer).
PENGENDALIAN BERSAMA OPERASI
13.4 Dalam pengendalian bersama operasi kegiatan joint venture meliputi pemanfaatan aset dan sumber daya lainnya dari para venturer dan tidak memerlukan pembentukan suatu perseroan terbatas, firma, atau badan usaha lain atau suatu pengelolaan keuangan yang terlepas dari ventures. Masing-masing venturer menggunakan aset tetap dan mengelola sendiri persediaannya. Masing-masing venturer juga memikul pengeluarannya, menyelesaikan kewajiban serta mencari sumber pendanaan untuk aktivitasnya sendiri. Aktivitas joint venture dapat dilakukan oleh karyawan venture yang juga melakukan aktivitas lainnya dari venturer sendiri. Perjanjian joint venture biasanya mengatur cara pembagian pendapatan dari penjualan produk bersama (joint product) dan pembagian beban bersama lainnya yang terjadi.
13.5 Sehubungan dengan bagian partisipasi venturer pada pengendalian bersama aset operasi, setiap venturer mengakui dan menyajikan dalam laporan keuangannya masing-masing:
- Aset yang dikendalikan dan kewajiban yang timbul atas aktivitasnya sendiri;
- Beban yang terjadi atas aktivitasnya sendiri dan bagiannya atas pendapatan bersama dari penjualan barang dan jasa oleh joint venture tersebut.
PENGENDALIAN BERSAMA ASET
13.6 Beberapa joint venture meliputi pengendalian bersama, dan seringkali kepemilikan bersama, oleh venturer atas satu aset atau lebih yang dikontribusikan atau diperoleh untuk joint venture serta didedikasikan untuk tujuan joint venture tersebut.
13.7 Sesuai dengan haknya atas pengendalian bersama aset, venturer harus mengakui dalam laporan keuangannya:
- Bagiannya atas pengendalian bersama aset, yang diklasifikasikan sesuai dengan sifat dari aset tersebut;
- Kewajiban yang terjadi;
- Bagiannya atas kewajiban yang timbul bersama dengan venturer lain dalam hubungannya dengan joint venture;
- Pendapatan dari penjualan atau pemakaian atas bagian keluaran joint venture, bersama dengan bagiannya atas beban yang terjadi;
- Beban lain yang terjadi terkait dengan bagiannya di joint venture.
PENGENDALIAN BERSAMA ENTITAS
13.8 Pengendalian bersama entitas adalah joint venture yang melibatkan pendirian suatu perusahaan, persekutuan atau entitas lain dimana setiap venturer memiliki bagian. Entitas beroperasi dengan cara yang sama dengan entitas lain, kecuali adanya perjanjian kontraktual antar venturer untuk membuat pengendalian bersama atas aktivitas ekonomi entitas tersebut.
Pengukuran
13.9 Venturer harus mengukur investasi pada pengendalian bersama entitas pada biaya perolehan dikurangi akumulasi kerugian penurunan nilai sesuai dengan Bab 22 Penurunan Nilai Aset.
13.10 Investor harus mengakui penerimaan distribusi dari investasi tersebut sebagai penghasilan terlepas apakah distribusi tersebut berasal dari akumulasi laba pengendalian bersama entitas yang timbul sebelum atau sesudah tanggal perolehan.
TRANSAKSI ANTARA VENTURER DAN JOINT VENTURE
13.11 Jika venturer berkontribusi atau menjual aset ke joint venture, pengakuan porsi keuntungan atau kerugian harus mencerminkan substansinya. Pada saat aset dikuasai oleh joint venture, serta manfaat dan risiko signifikan kepemilikan telah dialihkan, venturer harus mengakui hanya porsi keuntungan atau kerugian yang diatribusikan ke venturer lain. Venturer harus mengakui seluruh jumlah kerugian ketika kontribusi atau penjualan memberikan bukti kerugian penurunan nilai.
13.12 Jika venturer membeli aset dari joint venture, maka venturer tidak boleh mengakui bagiannya atas laba joint venture dari transaksi tersebut sampai dengan venturer menjual kembali aset tersebut kepada pihak independen. Venturer harus mengakui bagiannya atas kerugian yang timbul dari transaksi tersebut dengan cara yang sama dengan keuntungan, kecuali kerugian tersebut harus segera diakui jika mencerminkan kerugian penurunan nilai.
JIKA INVESTOR TIDAK MEMILIKI PENGENDALIAN
13.13 Investor yang mempunyai pengaruh signifikan dalam joint venture memperlakukan investasinya sesuai dengan Bab 12 Investasi pada Entitas Asosiasi dan Entitas Anak.
PENGUNGKAPAN
13.14 Investor pada suatu joint venture harus mengungkapkan:
- Kebijakan akuntansi yang digunakan untuk pengakuan bagian partisipasinya dalam pengendalian bersama entitas.
- Jumlah tercatat investasi pada pengendalian bersama entitas.
- Jumlah agregat komitmennya terkait dengan joint venture, termasuk bagiannya dalam komitmen modal yang telah terjadi secara bersama-sama dengan venturer lainnya, sebagaimana bagiannya atas komitmen modal joint venture.
Footnote:
- Joint venture : perusahaan patungan yang menggabungkan antara dua atau beberapa perusahaan untuk menjalin bisnis bersama.
Sumber: Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP), efektif per 2011, Ikatan Akuntansi Indonesia (IAI).
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