Slide AKT 405 Teori Akuntansi 1 Godfrey
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Agency theory is unable to explain the dynamics of accounting practice that takes place in different social, cultural and political environment.. Indeed, it is a theory
Although in general there is a weak consensus among them on the inappropriateness of the conventional accounting to provide appropriate information for Muslim users, it
In order to prepare the consolidation worksheet on the date the additional shares are purchased, we first analyze the book value component to construct the basic elimination
is 10 percent or more of the greater, in absolute amount, of (a) the combined reported profit of all operating segments that reported a profit or (b) the combined reported loss
Semua perubahan dalam aset atau kewajiban yang dibarengi dengan perubahan dalam ekuitas. Semua perubahan dalam aset atau kewajiban yang tidak dibarengi
• Fair value means – current market entry price, current market selling price, historic cost and discounted future cash flows. There is no mention in the standards of
• Various valuation techniques to calculate fair value. – the
Capital market research and the efficient markets hypothesis. Market efficiency does not assume, mean