ANALISIS TERHADAP PERLUNYA PENYESUAIAN LAPORAN KEUANGAN HISTORIS (CONVENTIONAL ACCOUNTING) MENJADI BERDASARKAN TINGKAT HARGA UMUM (GENERAL PRICE LEVEL ACCOUNTING)

ANALISIS TERHADAP PERLUNYA PENYESUAIAN LAPORAN KEUANGAN HISTORIS (CONVENTIONAL ACCOUNTING) MENJADI BERDASARKAN TINGKAT HARGA UMUM (GENERAL PRICE LEVEL ACCOUNTING)

Generally, in conventional accounting, financial statements are based on the historical cost principle that assumes that prices (monetery unit) are stable. Conventional accounting recognizes neither changes in the general price level nor changes in the specific price level. Consequently, if there ar...

Full description

Bibliographic Details
Main Author: Pwee Leng
Format: Article
Language:Indonesian
Published: Petra Christian University 2002-01-01
Series:Jurnal Akuntansi dan Keuangan
Subjects:
historical accounting
general price level accounting
purchasing power (inflation)
financial statement
financial ratio.
Online Access:http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/15696

Internet

http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/15696

Similar Items