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Home » Skripsi » Skripsi Ekonomi » Penyajian Akuntansi Tingkat Harga Umum (General Price-Level Adjusted Accounting) Sebagai Informasi Tambahan Laporan Keuangan
Presentation of the General Price Level Accounting (General Price-Level Adjusted Accounting) Financial Statements For Additional Information
The financial report is a communication tool between the management company as a renderer with the other party as a user, and useful if able to present relevant information. Financial statements based on historical cost, if associated with changes in prices (inflation), the figures in the financial statements is still questionable whether the data is still relevant and realieble for the wearer. Conventional accounting based financial statements at historical cost. Assuming the historical cost accounting, it is stable monetary unit that changes the value of the monetary unit was not material. The main reason for reporting this historical value is objectivity.
Date : 24 September