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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi
Yuanne Gabrila Sriyanto
Universitas Tidar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Akuntansi: Jurnal Riset Ilmu Akuntansi

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Laporan Konsolidasi dan Laporan Keuangan Tersendiri Berdasarkan PSAK Yuanne Gabrila Sriyanto; Pingky Nila Primasari; Endang Kartini Panggiarti
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.251

Abstract

The consolidated financial report is a financial report that contains information on the financial condition and financial position of the operating activities of a parent company and one or more subsidiaries. Which is as if the company is a single company. Financial statements provided by parent companies (that is, investors controlling subsidiaries) and companies that reflect investments in subsidiaries, associates, and joint ventures at cost. PSAK 4 concerning Separate Financial Statements was approved by the Financial Accounting Standards Board on 19 December 2013. This PSAK 4 revises PSAK 4 concerning Consolidated Financial Statements and Separate Financial Statements which was issued on 22 December 2009.
Co-Authors Endang Kartini Panggiarti Pingky Nila Primasari