Ditemukan 4 dokumen yang sesuai dengan query
Fakultas Ekonomi dan Bisnis Universitas Indonesia, 1992
S18105
UI - Skripsi Membership Universitas Indonesia Library
Saoria Lisvery Irma
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Today, the world is facing a new era. The changing breeze keeps flowing to apprehend a new scheme of business. The new era of business and industry which now focus on information and technology are much more intangible to he measured. They are as well known ax intellectual capitals. In addition, the level of business complexity has increased rapidly with the breaching development of intangible assets. Now, assets are valued based not only on their ...
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2004
JAKI-1-Mei2004-1
Artikel Jurnal Universitas Indonesia Library
Astri Prima Devi
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Accounting reports on intangible assets have long been a problem, especially, those related to human capitals. They have become a problem whether they appear in balance sheet or not. These, human capitals have in fulfill asset definitions and recognition criteria. This paper highlights human capital reported in the United Kingdom football club's balance sheet. Ax we know the United Kingdom football industries have developed and yielded hundred billions pounds every year. They have also made ...
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2004
JAKI-1-Mei2004-38
Artikel Jurnal Universitas Indonesia Library
Ambar Widiyaningrum
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New types of business are growing. The number of information and technology industries is increasing. Assets from these industries consist of intangibles especially intellectual capitals. As one of the. new breed of intangibles, intellectual capital has received great attention from the world-wide accounting communities. New standards and regulations has been developed and implemented. Still, the controversy i.s still going on. Many of the regulations still need further development as the. environment keeps changing. Many-accounting researchers ...
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2004
JAKI-1-Mei2004-16
Artikel Jurnal Universitas Indonesia Library
