ARTI PENTING DAN KARAKTERISTIK PRINSIP AKUNTANSI
DOI:
https://doi.org/10.35968/jmm.v10i1.287Abstrak
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.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
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2019-01-01
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