Title: KONSEP ASSET: (Tinjauan Statement of Financial Accounting Concepts vs Standar Akuntansi Keuangan) ASSETS CONCEPT : (Evaluate of Statement of Financial Accounting Concepts vs Finance Accounting Standard)
Abstract:The purposes of this paper are to describe the concept of assets according to SFAC (Statement of Financial Accounting Concepts), which published by FASB (Financial Accounting Standards Board) and the ...The purposes of this paper are to describe the concept of assets according to SFAC (Statement of Financial Accounting Concepts), which published by FASB (Financial Accounting Standards Board) and the concept of assets according to SAK (Standar Akuntansi Keuangan), which published by IAI (Ikatan Akuntan Indonesia). At last, this paper will describe the comparison of asset concept between SFAC and SAK either. The results provide some differences and some similarities of assets concept between SFAC and SAK. Some differences and some similarities are described through definition, recognition, measurement, and disclosure classification.Read More
Publication Year: 2015
Publication Date: 2015-01-01
Language: en
Type: article
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