<![CDATA[An example of state-owned Indonesian company to calculate an inflation shock of inflation
accounting, the need to know The main purpose of its financial statements and the economy of a
developing country is the low level of inflation, but the problems often faced by countries
developed is the high rate of inflation, causing the economic crisis. While the accounting records
in Indonesia are generally embraced Historical Cost, where these concepts do not know of any
such changes influence inflation of stable monetary unit that resulted in all transactions that
occurred recorded on the basis of historical value or the value obtained during a transaction. Goal
research to find out how to make financial reports to include elements know the size of the effect
of inflation and the inflation factor to the report finance was beneficial or detrimental to the
internal party. Now results showed that PT. Astragraphia, Tbk in December 2007 and 2008 in
calculating the financial statements using the price index consumer (CPI) there were significant
differences in outcome results This company gained a slight loss or decreased profits.
Keyword : inflation, financial report]]>
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