Perbandingan Standar Akuntansi Sewa PSAK 30 Sebelum dan Sesudah Adopsi IFRS serta PSAK 73
Abstract. The accounting treatment for lessee has a significant change from the initial one, which was US GAAP-based PSAK 30 before January 1, 2012, then changed to PSAK 30 which was effective January 1, 2012 based on IFRS and the last IFRS-based PSAK 73 will be effective January 1, 2020. This resea...
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| Format: | Article |
| Language: | Indonesian |
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Program Studi Akuntansi
2019-06-01
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| Series: | Jurnal ASET (Akuntansi Riset) |
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| Online Access: | https://ejournal.upi.edu/index.php/aset/article/view/17612 |