YUNIAR KUSRINI MUTINANTA, 040831091 (2013) PENERAPAN PSAK No. 10 (REVISI 2010) TERHADAP PENYAJIAN LAPORAN KEUANGAN PADA PT PERUSAHAN GAS NEGARA (Persero) Tbk. Skripsi thesis, UNIVERSITAS AIRLANGGA.
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Abstract
This study examines the description of PSAK 10 (Revised 2010) The Effects of Changes in Foreign Rates implementation in PT. Perusahaan Gas Negara (Persero) Tbk. The purposes of this study are to understand the PGN’s functional currency measurement and the mechanism of preparation and presentation of Financial Reports in USD. This study is qualitative descriptive with primary data from interview with the competent source in accounting and secondary data from observation and collecting document. The result is description about PSAK 10 (Revised 2010) implementation about functional currency measurement which is show the functional currency is USD and PGN should record the initial recognition of its transaction and report its financial statement in USD
Item Type: | Thesis (Skripsi) | ||||||
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Additional Information: | KKB KK-2 A. 258/13 Mut p | ||||||
Uncontrolled Keywords: | FINANCIAL STATEMENTS | ||||||
Subjects: | H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance.Corporation finance | ||||||
Divisions: | 04. Fakultas Ekonomi dan Bisnis > Akuntansi | ||||||
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Depositing User: | mrs siti muzaroh | ||||||
Date Deposited: | 03 Jan 2014 12:00 | ||||||
Last Modified: | 08 Aug 2016 07:30 | ||||||
URI: | http://repository.unair.ac.id/id/eprint/3107 | ||||||
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