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Proses konsolidasi laporan keuangan PT SM tahun 2008
Consolidated financial statement is a report which combined parent and subsidiaries into a single entity. The consolidation process for PT SM involving approximately 84 entities to be combined into a single entity. Regarding to this situation, the consolidation process was done manually which led into many obstacles. Consolidation package is the tool used during the process. PT SM is a giant company with wide variance of industries; therefore, to simplify the consolidation process, industries are divided into 5 level of grouping. PT SM is urged to conduct integrated consolidation process from subsidiaries into HO level. An agreement in managerial level needs to be established for matters of consolidation timeline and data source. Another thing to be improved is coordination among auditors handling PT SM and its subsidiaries.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6484 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia 2009 |
|---|---|
| Edisi | - |
| Subjek | Financial statements Mergers Consolidation Financial Reports |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiv, 42 p. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |