Ditemukan 1 dokumen yang sesuai dengan query
Aruna Wirjolukito
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Implementation of capitalization treatment of borrowing costs is often questioned related to the. effective of accounting information presentation. So far, PSAK Indonesia had already adapted these issues taken from SFAS. About two half years later, PSAK no,26 had been revised at mid term of January 1997, by adding some important stressing about qualifying assets. One thing to be considered in accounting treatment implementation is the false impact in the process of decision making, e.g. in ...
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2004
JAKI-1-2-Des2004-14
Artikel Jurnal Universitas Indonesia Library
