Hak Minoritas: kewajiban dan ekuitas  

Oleh:

Budi, Aisyah

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi dan Keuangan Indonesia vol. 1 no. 1 (May 2004), page 54-60.
Topik: hak minoritas; konsolidasi; kewajiban; ekuitas; pemegang saham
Fulltext: 01_01_05_Aisyah_Hutabrini.pdf (130.77KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA71.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

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 there alternatives: in the liabilities, stockholders' equity, or between liabilities and stockholders' equity. these alternatives are based on two consulidation theories, parent company theory and entity theory. this articleis expected account on balance sheet that is less attractive. at the minority interest and the position in the balance sheet.

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