Timeliness (no real time financial information)ģ Income Statement Usefulness Evaluate past performance. Forward-looking Information Soft Assets (a company’s know-how, market dominance, marketing setup, well-trained employees, and brand image). On the topic, “Challenges Facing Financial Accounting,” what did the AICPA Special Committee on Financial Reporting suggest should be included in future financial statements? Non-financial Measurements (customer satisfaction indexes, backlog information, and reject rates on goods purchases). Laporan Laba Rugi menurut PSAK 1 Operasi dalam Penghentian PSAK 58 Laporan Laba Rugi menurut US-GAAP 1. 2 Topik Kegunaan dan Keterbatasan Income Statement Manajemen Laba
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