JULIANA, DELFI (2016) ANALISIS KONSISTENSI PENYAJIAN LAPORAN KEUANGAN PADA PT VARIA USAHA. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
Financial statements are an integrated report. Which used by management of public companies to present financial infirmation thats useful. Financial statements of public companies must be presented consistency. Inconsistency of financial statement would have some impacts on their financial measurements. The utilizing of financial measurements might be difficult and misleading. This research critically analyzes that financial statements of public company and to examine the consistency of the presentation of financial statements. The result indicate the company has been holding the principle of consistency in their financial statements, the existence of changes is only in accounting standards and resulted in the re-statement of an account. Keywords: consistency of presentation, financial statements, notes to the financial statements.
Item Type: | Thesis (Undergraduate) |
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Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
Divisions: | Bachelor of Accountancy |
Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
Date Deposited: | 09 Jan 2018 01:19 |
Last Modified: | 09 Jan 2018 01:19 |
URI: | http://eprints.perbanas.ac.id/id/eprint/3046 |
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