PENERAPAN PENGUKURAN NILAI WAJAR PSAK-KONVERGENSI IFRS DAN DAMPAKNYA PADA PILIHAN KEBIJAKAN AKUNTANSI DI INDONESIA
Abstract. This study aims to investigate the impact of the compulsory measurement of fair value and choice on the comparability of financial statements. This study uses data from nonfinancial public companies listed on the BEI. The method of determining the appeal level using the Taplin index and th...
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| Format: | Article |
| Language: | Indonesian |
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Indonesia University of Education
2016-08-01
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| Series: | Jurnal Riset Akuntansi dan Keuangan |
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| Online Access: | https://ejournal.upi.edu/index.php/JRAK/article/view/4031 |