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Arah perkembangan standar akuntansi keuangan : dari konsep laba ke konsep neraca

"Walaupun secara artefak historis belum bisa dipastikan sejak kapan umat manusia menciptakan dan mengenal akuntansi, pengakuan terhadap karya tulis Pastor Lucca Pacioli"

657 JAP 1:1 (2005)

Artikel Jurnal Universitas Indonesia Library

Bahrullah Akbar

Akuntansi sektor publik konsep dan teori

Jakarta: Bumi Metro Raya, 2013

657 BAH a

Buku Teks Universitas Indonesia Library

Arya Damarjati B. Rudita

Exposure draft standar akuntansi keuangan untuk usaha mikro, kecil dan menengah (UMKM) serta analisa perbandingan dengan PSAK

"The Accounting Standard is needed by users to make easier in understanding the financial statements. The Accounting Standard is also used for a guidance preparing financial statement that can be applied and generally accepted by company?s management to be reported to related party. Without the accounting standard, financial statements will be hardly compared. At the moment, Indonesian Accounting Board (IAI) is trying to formulate and propose a new accounting standard which the main purpose is applied by Small Medium Entities (SME). In preparing this new accounting standard, IAI uses the IFRS exposure draft accounting for SME which compiled by IASB, as a reference. Accounting standard for SME is a simplification from General Accounting Standard. Hopefully it will give small medium entity an easier way to adopt the accounting standard. This final paper tries to analyze the comparability between accounting standard for SME and Indonesian PSAK."

Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2007

S5862

UI - Skripsi Membership Universitas Indonesia Library