Relevansi Nilai PSAK 73: Studi Pasar Modal Indonesia

Autor: Jonatan, Arif, Koeswayo, Poppy Sofia, Puspitasari, Evita

Publikováno v: Jurnal Riset Akuntansi dan Keuangan; Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]; 563-572

Accounting standard and treatment for leasing is one that draws a lot of debate. Accounting treatment for leasing in PSAK 30 causes off-balance sheet transactions, where assets and liabilities of a leasing transaction are not recorded on financial st

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=journalunive::be2bb22d21d9d57ff47dd9f7524af662
https://ejournal.upi.edu/index.php/JRAK/article/view/33689