Disajikan Dr Jan Hoesada
PENDAHULUAN
Studi istilah “deem” , “deeming” dan “deemed” terpicu oleh fenomena berbagai SAK di muka bumi yang menggunakan istilah deemed cost ( biaya tetapan). Terdapat penggunaan istilah deemed profit, deemed margin, deemed revenue , deemed price , deemed tax , deemed retained earning ( UU PT) dan berbagai istilah lain ber-elemen deem.
Pada awalnya, deem bermakna secara hukum dilarang , pada tataran hukum bermakna menetapkan/memutuskan , menetapkan setelah meminta keterangan , diputuskan .(Originally, deem meant “to legally condemn.” The word is still frequently used in contexts pertaining to the law but with the general meaning “to judge” or “to decide after inquiry and deliberation,” as in “The act was deemed unlawful” or “The defendant is deemed to have agreed to the contract.” ). Di luar hukum , deem bermakna menimbang (Outside of the law, deem usually means simply “to consider.”).
Dari Dictionary.Com , menyatakan bahwa secara etimologis , kosa-kata deem berasal dari demen ( Middle English demen, from Old English dēman; akin to Old High German tuomen to judge, Old English dōm doom ).
Selanjutnya dijelaskan bahwa :
Deemed: hold, take for, view as; hold, assert or affirm, consider, reckon, regard, see, view. Strongest matches; alleged, assumed, putative, regarded, rumored, supposed. Strong matches; accounted, considered, estimated, gossiped, held, reckoned, reported, said, seeming, thought. Weak matches; conjectural, hypothetical, ostensible, suppositional, suppositious, supposititious, suppositive, suppository
Kata “consider” dalam Kamus Besar Bahasa Indonesia (KBBI) berarti berpikir tentang, melihat, atau menilai. “Considered” memiliki arti pendapat yang dipertimbangkan atau dianggap dengan rasa hormat atau harga diri.
Pada tataran akuntansi keuangan, Kebijakan/Directive 7 IFRS tentang penerapan biaya-tetapan (deemed cost) adalah sbb : Biaya Tetapan mengganti / mewakili nilai untuk biaya atau nilai wajar aset pada saat-perolehan awal , ditentukan dengan merujuk kepada nilai-wajar aset pada tanggal adopsi Standar GRAP atau pada tanggal pengukuran pengalihan/transfer aset atau tanggal merger ( Deemed cost is a surrogate value for the cost or fair value of an asset at its initial acquisition, and is determined by reference to the fair value of the asset at the date of adopting the Standards of GRAP or on the transfer date or the merger date (measurement date)). Selengkapnya…..
