Konsep Nilai Wajar (Fair Value) dalam Standar Akuntansi Berbasis IFRS di Indonesia Apa dan Bagaimana?

This paper is intended to explain the use of the concept of fair value instead of book value. The accounting world in Indonesia during the last few years have made convergency implementation of new accounting standards oriented to the International Financial Reporting Standards (IFRS) issued by Inte...

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Bibliographic Details
Main Author: Heri Sukendar W.
Format: Article
Language:English
Published: Bina Nusantara University 2012-05-01
Series:Binus Business Review
Subjects:
Online Access:https://journal.binus.ac.id/index.php/BBR/article/view/1286