TINJAUAN TEORITIS PERSAMAAN DAN PERBEDAAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NO.16 MENURUT PERNYATAAN STANDAR AKUNTANSI KEUANGAN DAN INTERNATIONAL FINANCIAL REPORTING STANDARD. (Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura, 2013)