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Revisi PSAK 4,12,15,22

Revisi PSAK 4,12,15,22

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Published by indra_yu

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Published by: indra_yu on Oct 17, 2012
Copyright:Attribution Non-commercial

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10/17/2012

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Indra Yuspiar,SE,Ak,M.Ak
PSAK No.4 Revisi 2009
 
PSAK No. 4 (revisi 2009)
Perihal PSAK No. 4 (revisi2009)PSAK 4
Ruang Lingkup
Laporan keuangankonsolidasi
Laporan keuangantersendiri
Laporan keuangankonsolidasi
 
PSAK No. 4 (revisi 2009)
Perihal PSAK No. 4 (revisi2009)PSAK 4
KepentinganNon-pengendali(sebelumnya Hak Minoritas)
Kepentingan non-pengendali disajikan diekuitas
Laba rugi komprehensif diatribusikan pada pemilik entitas induk dankepentingan non-pengendali
Saldo kepentingan non-pengendali dapat negatif (
defisit
)
Hak minoritas disajikantersendiri di antarakewajiban dan ekuitas
Hak minoritas disajikantersendiri dalam laporanlaba rugi
Saldo hak minoritasminimal sama dengan nol,kecuali ada kewajibanmengikat dan kemampuan

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