Slide AKT 405 Teori Akuntansi 7 Godfrey
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In order to prepare the consolidation worksheet on the date the additional shares are purchased, we first analyze the book value component to construct the basic elimination
Semua perubahan dalam aset atau kewajiban yang dibarengi dengan perubahan dalam ekuitas. Semua perubahan dalam aset atau kewajiban yang tidak dibarengi
explain all accounting practices and reported information. – it relies excessively on agency theory
accounting practice - proprietary and entity theories. • There are definitions for both
32.3 Financial instruments carried at fair value a Valuation techniques used to determine fair values Specific valuation techniques used to value financial instruments include: •
iii Level 3 - Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable directly or indirectly unobservable
iii Level 3 - Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable directly or indirectly unobservable
iii Level 3 - Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable directly or indirectly unobservable
