Hasil Pencarian  ::  Simpan CSV :: Kembali

"This set goes much further than explanation. It provides a comprehensive guide to interpreting and implementing IFRS, sets IFRS in a relevant business context and provides insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching international financial reporting. Written by financial reporting professionals from the International Financial Reporting Group of Ernst &​ Young, this three-volume guide to reporting under IFRS provides a global perspective on the real-world interpretation and practical application of IFRS"

"Accounting is common language of business, which is used to convey information from management to outside interested parties. Accounting tries to present information, which is financial in nature to guide interested users in decision-making process. The conceptual framework for accounting standards has been developed to provide guidance in formulating financial accounting standards. Certain society has its own unique certain values to adhere to. In Islamic society, or society tries to apply Islamic-like value, the prevailing values are close to Islamic Sharia'h. The values are used to guide the people to interact among them. More specifically, business practices in such society would also try to implement such values. Therefore, there will be needed language of business, namely accounting, that can capture the reality exists onto written statement. Consequently, accounting standards that are constructed in different society with different value cannot be fully applied in other different society. In comparing conceptual framework of accounting from FASB and AAOIFI, we found that the basic differences stem from different basic premises and assumptions. While FASB bases its conceptual framework of accounting on secularist-capitalist view, AAOIFI roots its conceptual framework formulation from Islamic values in adherence to apply Islamic Shari'ah in practicable world, that is business environment."

"ABSTRAKPenelitian ini bertujuan untuk mengetahui bagaimana PT X melakukan pencatatan akuntansi, khususnya akun terkait dengan ISAK 16 apakah sudah sesuai dengan kaidah yang berlaku. Disamping itu, penelitian ini bertujuan untuk mengetahui bagaimana dampak atas penerapan ISAK 16 terhadap laporan keuangan selama tahun 2015, serta apa justifikasi yang diberikan oleh PT X perihal pengambilan keputusan terkait penerapan ISAK 16. Penelitian ini menggunakan pendekatan deskriptif. Data diperoleh melalui wawancara mendalam, pengolahan laporan keuangan, dan studi literatur. Hasil penelitian ini adalah penerapan ISAK 16 memberikan dampak yang signifikan terhadap penyajian informasi keuangan dan juga rasio-rasio keuangan pada PT X, sehingga berpotensi mengakibatkan technical default atas sebagian kewajiban perusahaan

---

ABSTRACTThis study aims to determine how the PT X perform accounting records, particularly related to the account of ISAK 16 is in conformity with the rules. In addition, this study aims to determine how the impact of the application of ISAK 16 to the financial statements and taxation for 2015, as well as what the justification given by PT X, concerning the decision making related to the application of ISAK16. This study used a descriptive approach. Data obtained through in depth interviews, processing of financial statements, tax reports and literature review. The results of this study are ISAK 16 had a significant impact on the presentation of financial information and financial ratios in PT X, thus potentially resulting in technical default on most of the company 39 s liabilities."