TELAAH TERHADAP AKUNTANSI NILAI KINI
Reliability and relevancy are two characteristics of financial statement which are used to assess the company’s value. The actual value of shareholder’s equity is not fairly reflected in the financial statements because differences often occur between historical value and fair value. Fair value acc...
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| Format: | Article |
| Language: | English |
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Fakultas Ekonomi dan Bisnis, Universitas Airlangga
2008-08-01
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| Series: | Jurnal Ekonomi dan Bisnis Airlangga |
| Online Access: | https://e-journal.unair.ac.id/JEBA/article/view/4230 |
| _version_ | 1797272026705035264 |
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| author | Devi Sulistyo Kalanjati |
| author_facet | Devi Sulistyo Kalanjati |
| author_sort | Devi Sulistyo Kalanjati |
| collection | DOAJ |
| description |
Reliability and relevancy are two characteristics of financial statement which are used
to assess the company’s value. The actual value of shareholder’s equity is not fairly
reflected in the financial statements because differences often occur between historical
value and fair value. Fair value accounting is considered to be more relevant in reporting
financial position and revenue. The use of fair value accounting requires shareholder
to be more closely examine their equity hence increase the efficiency of management
function. Fair value accounting also supports full disclosure and makes financial
statements more transparent. This article explores the trend toward fair value accounting
by studying literatures related to the development of fair value accounting. The result
of this study gives information to accounting profession and insight to the standard
setter body the benefit of application of fair value accounting in the future.
Keywords: fair value, historical value, financial statement
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| first_indexed | 2024-03-07T14:20:33Z |
| format | Article |
| id | doaj.art-8a5d594ca46347e8a9271aa51d428d22 |
| institution | Directory Open Access Journal |
| issn | 2338-2686 2597-4564 |
| language | English |
| last_indexed | 2024-03-07T14:20:33Z |
| publishDate | 2008-08-01 |
| publisher | Fakultas Ekonomi dan Bisnis, Universitas Airlangga |
| record_format | Article |
| series | Jurnal Ekonomi dan Bisnis Airlangga |
| spelling | doaj.art-8a5d594ca46347e8a9271aa51d428d222024-03-06T09:26:34ZengFakultas Ekonomi dan Bisnis, Universitas AirlanggaJurnal Ekonomi dan Bisnis Airlangga2338-26862597-45642008-08-0118210.20473/jeba.V18I22008.%pTELAAH TERHADAP AKUNTANSI NILAI KINIDevi Sulistyo Kalanjati Reliability and relevancy are two characteristics of financial statement which are used to assess the company’s value. The actual value of shareholder’s equity is not fairly reflected in the financial statements because differences often occur between historical value and fair value. Fair value accounting is considered to be more relevant in reporting financial position and revenue. The use of fair value accounting requires shareholder to be more closely examine their equity hence increase the efficiency of management function. Fair value accounting also supports full disclosure and makes financial statements more transparent. This article explores the trend toward fair value accounting by studying literatures related to the development of fair value accounting. The result of this study gives information to accounting profession and insight to the standard setter body the benefit of application of fair value accounting in the future. Keywords: fair value, historical value, financial statement https://e-journal.unair.ac.id/JEBA/article/view/4230 |
| spellingShingle | Devi Sulistyo Kalanjati TELAAH TERHADAP AKUNTANSI NILAI KINI Jurnal Ekonomi dan Bisnis Airlangga |
| title | TELAAH TERHADAP AKUNTANSI NILAI KINI |
| title_full | TELAAH TERHADAP AKUNTANSI NILAI KINI |
| title_fullStr | TELAAH TERHADAP AKUNTANSI NILAI KINI |
| title_full_unstemmed | TELAAH TERHADAP AKUNTANSI NILAI KINI |
| title_short | TELAAH TERHADAP AKUNTANSI NILAI KINI |
| title_sort | telaah terhadap akuntansi nilai kini |
| url | https://e-journal.unair.ac.id/JEBA/article/view/4230 |
| work_keys_str_mv | AT devisulistyokalanjati telaahterhadapakuntansinilaikini |