PSAK NO. 52 - MATA UANG PELAPORAN SEBUAH CONTOH PENERAPAN
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https://doi.org/10.9744/jak.1.1.pp.%2016-27Keywords:
The Financial Accounting Standard No. 52, reporting currencies, re-measurement, translationAbstract
The monetary crisis that happens recently brought a significant effect to the exchange rate of rupiah among the other currencies. The dramatic change of the exchange rate of rupiah will surely influence a company's financial statement. Financial statement can no longer reflect the financial position and operating performance of a company. Due to that reason, a company start to change their used in preparing the financial statement. How to change the reporting currency is governed by The Financial Accounting Standard No. 52 Abstract in Bahasa Indonesia : Gejolak moneter yang terjadi sekarang ini membawa pengaruh pada nilai tukar rupiah terhadap mata uang lainnya. Perubahan nilai tukar rupiah ini pada gilirannya akan mempengaruhi laporan keuangan perusahaan. Pengaruh yang terasa adalah bahwa laporan keuangan tidak bisa lagi mencerminkan posisi keuangan dan prestasi usaha perusahaan. Untuk itulah perusahaan mulai perbikir untuk mengubah mata uang yang digunakan dalam menyusun laporan keuangan. Cara dan bagaimana mengubah mata uang pelaporan inilah yang selanjutnya diatur dalam Pernyataan Standar Akuntansi Keuangan No, 52 Kata kunci : PSAK No. 52, mata uang pelaporan, pengukuran kembali, penjabaranDownloads
Published
2004-06-14
How to Cite
Christiawan, Y. J. (2004). PSAK NO. 52 - MATA UANG PELAPORAN SEBUAH CONTOH PENERAPAN. Jurnal Akuntansi Dan Keuangan, 1(1), pp. 16-27. https://doi.org/10.9744/jak.1.1.pp. 16-27
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