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Perlakuan terhadap selisih kurs dari piutang usaha pada PT GP

Selvy Monalisa (Pembimbing/Promotor) - ; Erika Juliyanty - ;

Activities from international trade have resulted gains or losses from exchange of foreign currencies. These gains or losses are shown as other income in the income statement and they are also one of contributors for net income. In the year of 2009, gains or losses from exchange of foreign currencies give a significant contribution for the net income. So, treatments of these gains or losses have to be evaluated to get assurance that those gains or losses are reasonable. The evaluation focuses only in gains or losses from exchange of foreign currencies in the accounts receivables of GP Company. The evaluation finds that there are some treatments that have to be fixed. Nevertheless, users of financial statement are suggested to use income from operation as the parameter to measure the value of a company, instead of net income.Ada tabel


Ketersediaan

Call NumberLocationAvailable
7090PSB lt.2 - Karya Akhir1
PenerbitDepok: Progran Studi Departemen Ilmu Akuntansi Fakultas Ekonomi Universitas Indonesia 2010
Edisi-
SubjekAuditing
Account Receivables
Treratment
Foreign currencies
ISBN/ISSN-
Klasifikasi-
Deskripsi Fisikxi, 44 p., 4 p. ; 30 cm & lamp
Info Detail Spesifik-
Other Version/RelatedTidak tersedia versi lain
Lampiran BerkasTidak Ada Data

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