ANALISIS PENERAPAN PSAK 50 DAN 55 (REVISI 2006) ATAS KEWAJIBAN KEUANGAN (STUDI KASUS PADA PT JASA MARGA (PERSERO))

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ANALISIS PENERAPAN PSAK 50 DAN 55 (REVISI 2006) ATAS KEWAJIBAN KEUANGAN (STUDI KASUS PADA PT JASA MARGA (PERSERO))

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Title: ANALISIS PENERAPAN PSAK 50 DAN 55 (REVISI 2006) ATAS KEWAJIBAN KEUANGAN (STUDI KASUS PADA PT JASA MARGA (PERSERO))
Author: Arnan, Sendi Gusnandar; Navisyah, Rurin Nevi
Abstract: Currently the company in Indonesia is to meet the latest application of GAAP in line with the convergence of IFRS announced Iondonesia Accountant Institute (IAI) to be implemented fully in 2012. The One of standard that being appilied is the SFAS 5o and 55 (revised 2006) on financial instrument, in partcular bonds by PT Jasa Marga (persero). The method used in this study is analytical descriptive methods. Based on the analysis, the application of SFAS 50 and 55 (revised 2006) on financial obligation, especially the bonds of PT Jasa Marga (Persero) shows in the change in presentation of a report that a column of bond interest expense, and the measurement using Efective interest rate (EIR) method.
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URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/2308
Date: 2012-03-27


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