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Konservatisme Akuntansi: Masihkah Menjadi Dilema Pelaporan Keuangan?

Konservatisme Akuntansi: Masihkah Menjadi Dilema Pelaporan Keuangan?
Sri Ruwanti
JEMI, Vol.5, No.2, Desember 2014
Indonesia
JEMI
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Abstrak

Accounting conservatism still has discussed by researchers. The question is whether firm’s reasons to apply conservatism. This article was designed as literature study. Many opinions on conservatism accounting have presented. Conservatism was a dilemma within accounting principles due to its function as a tool for management to manage the earning, and in other side it has been perceived as a corporate prudential means. IFRS did not focusing on the conservatism use, but financial statement based on IFRS still remains conservatism.