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COMPARATIVE STUDY OF FINANCIAL RATIOS DURING CONVERGENCE PERIOD FROM GAAP TOWARDS IFRS IN INDONESIA
(Faculty Of Economics And Business Universitas Gadjah Madah, 2015-03-16)
ABSTRACT
IAI (The Indonesian Institute of Accountant) has implemented convergence process
towards International Financial Reporting Standards (IFRS) since 2010 in a gradual manner and this process was expected to be ...
ANALISIS PERBEDAAN PENILAIAN ASET TETAP BERDASARKAN PSAK NO. 16 ADOPSI GAAP DAN PSAK NO. 16 ADOPSI IFRS (Studi Kasus Pada PO. PI Malang Periode 2012)
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2013-12-09)
Recording of fixed assets in the company is important because it may reflect the financial position of the company. In 2012 is the implementation phase of the adoption of PSAK of IFRS adoption, this standard has differences ...