Menuju PABU yang Menetapi Tujuan Nasional
Abstract: Gaap (generally
accepted accounting principles)
have an important role
in accounting practices.
For preparers of
financial statement, Gaap assist
to prepare and
present the financial statement. For
auditor and user,
Gaap assist to
understand andinterpret
informations in the financial statement. Pabu
was adopted from Gaap by
Ikatan Akuntan Indonesia. Construction of Pabu didn’t build
on the national objective. It made pabu only as instrument to fill full
investor a creditor need.
Penulis: Alwan Sri Kustono
Kode Jurnal: jpakuntansidd1000187
