Ditemukan 1 dokumen yang sesuai dengan query
Aisyah Budi
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This article contains a brief discussion about the position of the minority's interest in the balance sheet. There have been arguments about where to put minority interest in the balance sheet. There are three alternatives: in the liabilities, stockholders' equity, or between liabilities and stockholders' equity. These alternatives are based on two consolidation theories, parent company theory and entity theory. This article is expected to give a broader perspective and more knowledge about minority interest, ...
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2003
JAKI-1-Mei2004-54
Artikel Jurnal Universitas Indonesia Library
