Studi Kasus Analisis Akuntansi sebagai Dasar Penyajian Laporan Keuangan

Abstract

Assets are a key component of financial statements, representing economic resources controlled by an entity and expected to generate future economic benefits. This study examines the definition and characteristics of assets, the recognition, measurement, depreciation, and amortization of assets, and analyzes the impact of assets on the preparation and quality of financial statements. Using a qualitative literature review approach, data from various journals and accounting literature are synthesized. The results indicate that depreciation and amortization help match costs with revenues, thus improving the reliability of reported profit. The influence of assets on net income exists but is not always dominant and is also affected by factors such as capital structure, interest expenses, and asset utilization efficiency. Impairment of assets and fair value adjustments provide a more realistic view of the financial position, but also affect total assets, equity, and net income. The structure of assets (current and non current) in the balance sheet serves as an indicator of liquidity, solvency, and the company’s capacity to obtain and manage short term and long term debt.