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Tinjauan standar akuntansi keuangan nomor 24 untuk imbal kerja (revisi 2004) terkait undang - undang nomor 13 2003 tentang ketenagakerjaan
Discussion among the labor market in Indonesia has triggered the accomplishment of PSAK 24 and Labor Law No. 13/2003. Both were formal instruments which hold the mechanism of working compensation idea. Every instrument has different system and measurement but the objective is one, creating the idiomatic value in the financial statement. The open discussion was very interesting since PSAK 24 and UU No. 13/2003 (Labor Law) have plenty of intrigues and complexities. Through this analytical descriptive paper, writer would like to deliver and discover the idea of this discussion around working compensation that sets in theories and standard. This paper would analyze whether PSAK no. 24 about working compensation has already accommodated the existence of Labor Law No. 13/2003 in terms of employee benefits? measurements and recognitions. As a conclusion from the analysis, writer had find that PSAK no. 24 about working compensation has fulfilled the definition of liability inline with theory and it?s also already accommodating the existence of Labor Law No. 13/2003 in terms of employee benefits? measurements and recognitions in accordance with related standard.Ada bibliografi & tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6388 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia 2009 |
|---|---|
| Edisi | - |
| Subjek | Financial accounting Financial reporting Wages Financial statements |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xii, 100 p. : diagr. , il. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |