Scribd Logo
Upload

Welcome to Scribd!

  • Gambar Kerangka Konseptual Menurut IFRS TGL 8 Sept 2014

    Uploaded by

    Muhammad Aghny Al Fauqi
    6 views2 pages

    Original Title

    Gambar Kerangka Konseptual Menurut IFRS Tgl 8 Sept 2014

    Copyright

    © © All Rights Reserved

    Available Formats

    XLSX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    6 views2 pages

    Gambar Kerangka Konseptual Menurut IFRS TGL 8 Sept 2014

    Uploaded by

    Muhammad Aghny Al Fauqi

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 2

    KERANGKA KONSEPTUAL

    Pengguna laporan
    keuangan

    Tujuan laporan keuangan

    Asumsi yg mendasari Dasar akrual

    Karakteristik kualitatif
    laporan keuangan
    Relevan

    Komposisi karakteristik Materialitas


    kualitatif

    Nilai prediksi Nilai konfirmasi

    =============================================================================

    Kendala informasi relevan


    Tepat waktu
    dan andal
    KA KONSEPTUAL MENURUT IFRS

    Pengguna dan
    kebutuhan informasi

    Keputusan informasi yg
    berguna dlm laporan
    keuangan

    Kelangsungan Usaha

    Dapat dipahami

    Keandalan

    Dapat dibandingkan

    Konsistensi dan Penyajian wajar


    pengungkapan

    Substansi
    Bebas dari bias
    Nilai konfirmasi (netralitas) mengungguli
    bentuk

    Pertimbangan sehat Kelengkapan


    ========================================================================================

    Keseimbangan antara Keseimbangan diantara


    biaya dan manfaat karakteristik kualitatif

    You might also like