Professional Documents
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Tujuan Pembelajarn Akuntansi Dan Laporan Keuangan
Tujuan Pembelajarn Akuntansi Dan Laporan Keuangan
9 Bidang AkuntansiAkuntansi Sektor Publik organisasi non profit PSAK 45Akuntansi Pemerintah
PSAP (PP 24/2005)Akuntansi Syariah transaksi berbasis syariah atau entitas yang menjalankan
usaha dengan prinsip syariah.Akuntansi Entitas Tanpa Akuntabilitas Publik (ETAP)Akuntansi
industri: Perminyakan, Agriculture, Manufaktur, Konstruksi, Perbankan, Real Estate1. On the topic,
“Challenges Facing Financial Accounting,” what did the AICPA Special Committee on Financial
Reporting suggest should be included in future financial statements?Non-financial Measurements
(customer satisfaction indexes, backlog information, and reject rates on goods purchases).Forward-
looking InformationSoft Assets (a company’s know-how, market dominance, marketing setup, well-
trained employees, and brand image).Timeliness (no real time financial information)
13 Standar Akuntansi ?? PSAK Indonesia SFAS dan SFAC dari US-GAAP USA
Disusun oleh Dewan Standar AkuntansiSFAS dan SFAC dari US-GAAP USADisusun oleh FASB
(Financial Accounting Standard Board)Sebelumnya APB (Accounting Principles Board)
APBOsSebelumnya lagi Committe on Accounting Procedures ARBsIFRS dan IAS
InternasionalDisusun oleh IASB (International Accounting Standard BoardSebelumnya International
Accounting Standard Committee dengan produk International Accounting Standard1. On the topic,
“Challenges Facing Financial Accounting,” what did the AICPA Special Committee on Financial
Reporting suggest should be included in future financial statements?Non-financial Measurements
(customer satisfaction indexes, backlog information, and reject rates on goods purchases).