TELAAH TERHADAP AKUNTANSI NILAI KINI
Abstract: 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.
Penulis: Devi Sulistyo
Kalanjati
Kode Jurnal: jpmanajemendd080066
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