Konsekuensi Adopsi Penuh IFRS Terhadap Pelaporan Keuangan di Indonesia  

Oleh:

Immanuela, Intan

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Widya Warta: Jurnal Ilmiah Universitas Katolik Widya Mandala Madiun vol. 36 no. 02 (Jul. 2012), page 290-295.
Topik: Historical Cost; Fair Value

Ketersediaan

Perpustakaan PKPM Nomor Panggil: W76 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

International Financial Reporting (IFRS)is the global international standards for business operation and security market. Indonesia as a member of forum G20 must use fair value concept to measure and disclosure the financial report. Fair Value is the price that xvould be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value changes measurement and financial reporting in Indonesia which used historical cost. Fair value concept have several advantages and disadvantages. Fair value concept makes Indonesia financial report more comparable.

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