©2003 Digitized by USU digital library 1 STRUKTUR TEORI AKUNTANSI KEUANGAN T. BACHTARUDDIN, SE, MSI Fakulta Ekonomi Jurusan Akuntansi Universitas Sumatera Utara …
ragaan 1. THE STRUCTUR OF FINANCIAL ACCOUNTING THEORY THE ENVIRONMENT OF FINANCIAL ACCOUNTING AND REPORTING Environmental Assumption THEORY STRUCTURE Objectives of financial reporting Qualitative Characteristic of useful accounting information The elements of financial statement: Nature and definition Relationships among elements Financial statemen base on elements Effects of economic events Recognition and measurement principles for elements Fundamental recognition principle Principles underlying the conventional system (GAAP) Accrual accounting Priciples of accrual accounting – Historical cost (historical exchange price) – Realization – Matching – Measuring unit (or capital maintenance) Modifications – Conservatisme – Special industries ractice Alternative system – Alternative capital maitenance concept – Atribut or valuation alternatif – Income determination alternative Disclosure and methodes of financial statement…
AKUNTANSI DAN LAPORAN KEUANGAN:
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