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Tujuan umum dan kualitatif laporan keuangan



Tujuan umum dan kualitatif laporan keuangan
A. Tujuan Umum
Tujuan laporan keuangan secara umum :
1.Informasi yg dapat dipercaya mengenai perubahan sumber ekonomi netto suatu perusahaan yg timbul dari kegiatan dalam rangka mendapatkan laba.
2. Memberikan informasi yg dapat dipercaya mengenai Aktiva, Kewajiban dan Modal.
3. Membantu para pemakai dalam memperkirakan potensi perusahaan dalam menghasilkan laba.
4. Memberi informasi penting lainnya mengenai perubahan sumber-sumber ekonomi & kewajiban seperti informasi mengenai aktivitas belanja.
5. Mengungkapkan informasi lain yg berhubungan dengan laporan keuangan yg relevan untuk kebutuhan pemakai laporan keuangan.

B. Tujuan Kualitatif
Agar laporan keuangan bermanfaat, maka harus dipenuhi oleh ketujuh poin di bawah ini.
1.         Relevan
2.         Dapat dimengerti
3.         Daya uji
4.         Netral
5.         Tepat waktu
6.         Daya banding
7.         Lengkap.

1. Relevan. Biasanya relevansi suatu informasi harus dihubungkan dengan maksud penggunaannya karena jika informasi tersebut tidak relevan maka informasi tersebut tidak ada gunanya bagi pemakai informasi tersebut. Terkadang suatu informasi mempunyai tingkat relevansi yg tinggi untuk satu pengguna tetapi belum tentu untuk pengguna yg lainnya.
2. Dapat Dimengerti. Informasi yang dipilih untuk disajikan bukan saja yang penting tetapi juga harus informasi yang dimengerti para pemakainya.
3. Daya Uji. Untuk dapat meningkatkan manfaatnya maka harus dapat diuji kebenarannya oleh pengukur yg independendengan menggunakan metode pengukuran yg sama, namun ini bersifat subyektif.
4.Netral. Laporan akuntansi itu netral terhadap pihak-pihak yang berkepentingan.
5. Tepat Waktu. Hal ini dimaksudkan supaya dapat digunakan secepat mungkin & menghindari tertundanya suatu keputusan hanya karena tidak tepat waktu.
6. Daya Saing. Laporan akan lebih berguna jika laporan tersebut disajikan secara komparatif, misalnya dikomparatifkan dengan tahun sebelumnya atau misalnya dikomparatifkan dengan laporan keuangan dengan perusahaan yg sejenis pada tahun yg sama.
7. Lengkap. Maksudnya bahwa tidak hanya menghendaki pengungkapan fakta keuangan yg penting saja melainkan juga menghendaki penyajian fakta tersebut sedemikian rupa sehingga tidak menyesatkan bagi para pemakainya.

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