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07. Penyusunan CaLK Dan Pembahasan Permasalahan_22

07. Penyusunan CaLK Dan Pembahasan Permasalahan_22

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Published by Ahmad Abdul Haq

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Published by: Ahmad Abdul Haq on Aug 05, 2009
Copyright:Attribution Non-commercial

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05/11/2014

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DIREKTORAT AKUNTANSI DAN PELAPORAN KEUANGAN
DIREKTORAT JENDERAL PERBENDAHARAAN
DEPARTEMEN KEUANGAN RI
CATATAN ATASLAPORANKEUANGAN
 
 
PENGERTIAN
 
Penjelasan atau daftar terinci atau analisis atasnilai suatu pos yang disajikan dalam LaporanRealisasi Anggaran, Neraca, dan Laporan ArusKas
 
 
HAL-HAL PENTING DALAMDRAFT CALK 
2.
CALK adalah unsur LK Pokok dan Wajib, bukan
tambahan
.
3.
CALK bagian tak terpisahkan dari LK
4.
Setiap entitas wajib menyajikan CALK
5.
Fungsi CALK :
6.
Menjelaskan unsur dlm LK yang lain

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