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Ditemukan 14166 dokumen yang sesuai dengan query

Johnson, L. Todd

Financial accounting standards board: the fasb cases on recognition and measurement/ L. Todd Johnson and Kimberley R. Petrone

New York, N.Y.: John Wiley & Sons, 1995

657.48 JOH f (1)

Buku Teks Universitas Indonesia Library

Accounting and auditing standards for Islamic Financial Institution 1419H-1998

Manama,: Bahrain Accounting and auditing organization for Islamic Financial Institutions 1998, 1998

657 ACC

Buku Teks Universitas Indonesia Library

Accounting and reporting standards for corporate financial statements and preceding statements and supplements

New York: American Accounting Association, 1957

657.3 ACC

Buku Teks Universitas Indonesia Library

Statement on accounting theory and theory acceptance committee on concepts and standards for external financial reports

New York: American Accounting Association, 1977

657 AME s

Buku Teks Universitas Indonesia Library

Karina Dyah Paramitha

Analisis perbedaan pengakuan pendapatan dan beban antara pernyataan standar akuntansi keuangan dan perpajakan serta dampaknya terhadap laba kena pajak pada industri penyewaan BTS : atudi kasus PT ABC = Analysis of revenue and expense recognition differences between the statement financial accounting standards and taxation and its impact on taxable income at BTS Rental Industry : case study PT ABC

"Skripsi ini membahas mengenai dampak penerapan Pernyataan Standar Akuntasi Keuangan (PSAK) No 16: Aset Tetap dan Pernyataan Standar Akuntasi Keuangan (PSAK) No 30: Sewa pada PT ABC yang merupakan perusahaan yang bergerak dalam bidang penyewaan BTS. Perusahaan menggunakan sewa operasi dalam penyewaan Tower Btsnya. Penerapan tersebut akan mempengaruhi pendapatan dan beban perusahaan sehingga akan mempengaruhi juga pada laba kena pajak perusahaan serta koreksi fiskal perusahaan. Dalam penelitian juga membandingkan apabila perusahaan menerapkan finance lease dan dampaknya pada pendapatan dan beban perusahaan serta pengaruhnya terhadap laba kena pajak dan koreksi fiskal perusahaan.

The Focus of this study is discusses the impact of the implementation of Pernyataan Standar Akuntasi Keuangan (PSAK) No 16: Fixed Asset and Pernyataan Standar Akuntasi Keuangan (PSAK) No 30: Rent on PT ABC which is a company engaged in the rental BTS. The Company uses operating leases in its rental BTS Tower. The application will affect the company's revenues and expenses that will affect also the company's taxable profits and the company's fiscal correction. The study also compared when the company implemented a finance lease and its impact on the company's revenues and expenses as well as its effect on taxable income and corporate fiscal correction."

Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2012

S-Pdf

UI - Skripsi Open Universitas Indonesia Library