Browse Items (2 total)
Sort by:
DETERMINASI PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI
Accounting conservatism is a principle of prudence in reporting financial statements by slowing down the recognition of income and assets and accelerating the recognition of costs. This study aims to prove empirically that financial distress, company…
ANALISIS KEBIJAKAN PERUSAHAAN MELAKUKAN REVALUASI ASET TETAP (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019)
Fixed asset recognition is one of the main problems in fixed asset accounting. The use of cost does not reflect the true value of the asset so that the asset value is irrelevant. The IFRS convergence PSAK allows the use of the fair value (revaluation…