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Evaluasi Praktik KAP XYZ Dalam Penyusunan Laporan Keuangan Konsolidasian PT BHLN (Laporan Magang)

This internship report was prepared with the aim to evaluate the preparation of PT BHLN’s consolidated financial statements made by KAP XYZ with the focus of the procedure of consolidating income statements and statements of financial position. PT BHLN consolidated its subsidiaries due to a share ownership of more than >50% on December 31, 2020. The evaluation is conducted to find out whether the consolidation procedures carried out by KAP XYZ in making consolidated financial statements is in accordance with existing theories. The consolidation procedure carried out by KAP XYZ for income statement and financial position statement is not in accordance with the consolidation theory set out in the PSAK (Statement of Financial Accounting Standards) 65. This internship report also presents self-reflection on the experience of the internship that was carried out for three months..Ada Tabel

Ketersediaan

Call NumberLocationAvailable
13195PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI.,
Edisi -
Subjek Financial statements
PSAK 65
Consolidation Procedures
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xii, 43 p. ; diagr. ; 30 cm
Info Detail Spesifik -
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