ARTI PENTING DAN KARAKTERISTIK PRINSIP AKUNTANSI

Evaf Maulina

Sari


Accounting principle is a guidance in summarizing and revealing the financial information. This financial information is useful for the internal and external as practical and relevant to the need of stakeholders. The stakeholders can interpretate and apply the principle well if they understand the accounting principle’s characteristics.


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Referensi


IAI, 1994, Standar Akuntansi Keuangan, Jakarta, Salemba Empat

IAI, 2001, Standar Profesional Akuntan Publik, Jakarta, Salemba Empat

Jay M, Smith dan K. Fred Skousen 1996, Akuntansi Intermediate, Volume komprehensif Edisi Kesembilan, Jilid I, Penerbit Erlangga

Kieso, Donald E., Weygandt, J.J., and Warfield, T.D., Akuntansi Intermediate jilid 2, Edisi ke 12, Erlangga, Jakarta 2007

S.R., Soemarso, Akuntansi Suatu Pengantar, edisi ke 7, Salemba Empat, Jakarta 2005

Zaki Baridwan, 2000, Intermediate Accounting, Edisi 7 Yogyakarta, Penerbit BPFE-UGM




DOI: https://doi.org/10.35968/jmm.v10i1.287

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