Slide AKT 405 Teori Akuntansi 8 Godfrey
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Abstract — Building on literature that suggests motives and opportunities for national versions of IFRS practice, we examine whether there are systematic differences in IFRS
There are many studies focusing on effects for capital market variables like market liquidity and costs of equity.. There are also many studies on the effects for accounting
The PSAK 70 provides accounting policy choices for an entity who recognizes assets and liabilities in accordance with the provisions of the Tax Amnesty Law based on its Declaration
Hubungan agency conflict, accounting informative, positive accounting theory Peranan normative dan positive accounting theories dalam perkembangan akuntansi Ceramah
Semua perubahan dalam aset atau kewajiban yang dibarengi dengan perubahan dalam ekuitas. Semua perubahan dalam aset atau kewajiban yang tidak dibarengi
• Various valuation techniques to calculate fair value. – the
the agent’s behaviour; initially borne by the principal but passed on to the agent through an adjustment to their remuneration ( price protection ). • auditing costs,
Results of the study are as follows shows there is a difference in perception between students and Student Accounting Profession Accounting Department of the
