[PDF] Top 20 2017 XBRL and the Qualitative Characteristics of Useful Financial Information

... Accounting Research Journal XBRL and t he Qualit at ive Charact erist ics of Usef ul Financial Inf ormat ion Jacqueline L Birt Kala Muthusamy Poonam Bir Article information: To cite [r] ... Lihat dokumen lengkap

... one of four qualitative characteristics of financial statements, which is ...qualification, information should have five attributes: faithful representation, substance over form, ... Lihat dokumen lengkap

... for the same way and different items are accounted for ...in the accounting for a given item, whether implicit or explicit, impairs compar- ...IASB and FASB discussions suggest that ... Lihat dokumen lengkap

... er and red st uc e the inci dence of late paymen ...companies and institutions in the financi services sector who al use tec hn ological adva nces in r unn ing their b usinesses [ ... Lihat dokumen lengkap

... using the data obtained from corporate annual reports or announcements and base their indicators on ...Ba and Stallaert (2013) searched for the announcements of green vehicle ... Lihat dokumen lengkap

... described the double entry bookkeeping system, which forms the backbone of accounting, in ...1494. The system is based on the principle of ...effort and reward, cause ... Lihat dokumen lengkap

... changes of food nutrition concept within food ...demand and consumption of product related to body health treatment and food consumption which positively contribute to human’s health ... Lihat dokumen lengkap

... product of PT Finnet Indonesia which was launched in ...kinds of transaction needs. FinPay's business concept is to connect and transform all business entities such as banks, billers / merchants, ... Lihat dokumen lengkap

... is the use of language to direct, influence and manage one’s own or other’s ...to the language used as an attempt to get someone to do something. On the other hand, this function is ... Lihat dokumen lengkap

... current and future electronic means of ...kinds of human communication: one-to-one, one-to-many, and many-to- many (see Inger & Gardner, 2013) for a more extensive treatment of ... Lihat dokumen lengkap

... creditors and banks, grantors, and regulators. The objective of an audit of financial statements is to express an opinion on the fairness with which they present, in all ... Lihat dokumen lengkap

... a. Measured at fair value through profit and loss 1,426,196 - 2,468,443 666,169 b. Available for sale 104,733,418 64,816,396 109,855,358 68,855,281 c. Held to maturity 41,987,505 51,227,650 49,936,898 58,503,054 ... Lihat dokumen lengkap

... komparatif. Export-led growth membuka pasar domestik untuk kompetisi asing dalam pertukaran untuk akses pasar di Negara lain. Export-led growth merupakan strategi ekonomi yang digunakan oleh beberapa Negara berkembang. ... Lihat dokumen lengkap

... average of 1000 m above ground level (AGL) in a period between March 2014 and March 15 of Wuzhi ...Island. The LiDAR system (Optech ALTM Aquarius) utilizes advanced technology in airborne ... Lihat dokumen lengkap

... development of Management Accounting and Financial Accounting has resulted in, effectively, two information systems within ...Johnson and Kaplan (1991) suggest that Management ... Lihat dokumen lengkap

... result of this research is hosted online, and can accessed throught URL ...in the form of web-based so it needs the programming language for the client side and server ... Lihat dokumen lengkap

... Summary Summary  Financial information systems provide a wide range of Financial information systems provide a wide range of information for both managers and interested external pe[r] ... Lihat dokumen lengkap

... Statement of Financial Accounting Concepts (SFAC) Nomor 2 Tahun 1980 tentangQualitative Characteristics of Accounting Information mengisyaratkan bahwa informasi akuntansi yang ... Lihat dokumen lengkap

... correct. The IOSCO is not a regulator of financial ...application of international financial standards, it is important to have uniform regulation and enforcement across national ... Lihat dokumen lengkap

... Conceptual Framework Consists of 6 SFACs Statement of Financial Accounting Concept Objectives of Financial Reporting by Business Enterprises Qualitative Characteristics of Accounting [r] ... Lihat dokumen lengkap