IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTERPRISES BASED ON MSMES FINANCIAL STATEMENT (Case Study at MSME C in Bandung)
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Date
2020
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Solid State Technology Volume: 63 Issue: 3
Abstract
The Indonesian Institute of Accountants has prepared MSMEs Financial Accounting Standards
(Micro, Small and Medium Enterprise Financial Accounting Standards) to facilitate MSMEs in preparing
their business financial statements. This study aims to compile financial statements of MSME C based on
MSMEs Financial Accounting Standards. This research uses descriptive qualitative method. Source of data
used primary data in the form of interviews and documentations. The results showed the financial statements
of MSME C consist of financial position reports, income statements and notes to the financial statement.
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Keywords
Financial Accounting Standards, Micro, Small and Medium Entities