PENERAPAN IFRS DAN HUBUNGANNYA DENGAN KOMPARABILITAS PENGUNGKAPAN ASET TETAP PADA LAPORAN KEUANGAN PERUSAHAAN

Article English OPEN
Ardian Setianto ; Agung Juliarto (2014)
  • Publisher: Universitas Diponegoro
  • Journal: Jurnal Akuntansi dan Auditing (issn: 1412-6699, eissn: 2549-7650)
  • Related identifiers: doi: 10.14710/jaa.v11i1.9700
  • Subject: IFRS, comparability, disclosure, PPE (Property, Plant, and Equipment) | Accounting. Bookkeeping | HF5601-5689

The objective of this research is to analyze the implementation of IFRS and its relationship with the disclosure comparability of fixed assets or now called PPE (Property, Plant, and Equipment) in the financial statements. The variables used in this study is the a... View more
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