ANALISIS PENERAPAN PSAK 50 DAN 55 (REVISI 2006) ATAS KEWAJIBAN KEUANGAN (STUDI KASUS PADA PT JASA MARGA (PERSERO))
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Date
2012-03-27
Journal Title
Journal ISSN
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Publisher
Universitas Widyatama
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.
Description
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Keywords
SFAS 50 (revised 2006), SFAS 55 (revised 2006), financial obligation, Bond
Citation
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