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43.316  Articles
1 of 4.333 pages  |  10  records  |  more records»
Abstract. This study aims to investigate the impact of the compulsory measurement of fair value and choice on the comparability of financial statements. This study uses data from nonfinancial public companies listed on the BEI. The method of determining t... see more

Abstract: Fair Value Accounting and Earnings Management Using LLP and Realized Gains and Losses: Study in Banking Industry Listed on Indonesia Stock Exchange. This study examines whether earnings management can be limited by the implementation of fair val... see more

This study aims to examine the effect of the fair value of financial assets on information content of bank future earnings after the mandatory adoption of Indonesia Financial Accounting Standards No. 50 & 55 (or Pernyataan Standar Akuntansi Keuangan 5... see more

This study aims to examine the effect of the fair value of financial assets on information content of bank future earnings after the mandatory adoption of Indonesia Financial Accounting Standards No. 50 & 55 (or Pernyataan Standar Akuntansi Keuangan 50 & ... see more

Abstract. The implementation of international accounting standards has increased fair value implementation in financial reporting. The benefit is that fair value represents the true economic condition of an entity. On the other hand, this concept also cau... see more

Makalah ini memberikan penjelasan secara deskriptif mengenai PSAK 55 (Revisi 2006) tentang Instrumen Keuangan: Pengakuan dan Pengukuran yaitu derivatif dan lindung nilai (Hedging). Dalam makalah ini dipaparkan berbagai contoh ayat jurnal untuk mencatat tr... see more

AbstrakPerlakuan akuntansi untuk penyewa (lessee) mengalami perubahan yang cukup signifikan dari yang awalnya adalah PSAK 30 yang berbasis US GAAP sebelum 1 Januari 2012, lalu diganti ke PSAK 30 yang berlaku efektif mjulai 1 Januari 2012 yang berbasis IFR... see more

Laporan keuangan merupakan informasi akuntansi yang menggambarkan kondisi perusahaan yang sesungguhnya. Informasi akuntansi relevance apabila dapat mempengaruhi pengambilan keputusan penggunanya. Likuiditas, profitabilitas dan leverage merupakan informasi... see more

AbstractThis study aims to explore the Betawi cultural  "Palang Pintu" in the design of Accounting Information Systems. This cultural is expressed in four steps at the traditional Betawi wedding event which consists of; greetings, rhymes, fighti... see more

1 of 4.333 pages  |  10  records  |  more records»