Proceedings International Conference of Graduate School on Sustainability
5th INTERNATIONAL CONFERENCE OF GRADUATE SCHOOL ON SUSTAINABILITY (ICGSS) 2020

DEVELOPMENT OF FINANCIAL PERFORMANCE MEASUREMENT BASED ON THE CONCEPT OF ALL INCLUSIVE INCOME IN ENTITIES LISTED IN INDONESIA STOCK EXCHANGE


Article Info

Publish Date
26 Oct 2020

Abstract

Change of historical value-based accounting principles to fair value-based accounting, resulting in the emergence of an “Other Comprehensive Income or OCI” account. The concept of recognizing all inclusive income, which is used by IFRS and Indonesian SAK, is the basis for presenting other comprehensive income in the income statement. This format change has led to the idea of ​​developing a financial performance measurement (ROA comprehensive income version and ROA net income version with profits attributable to parent and non-controlling owners). 

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Journal Info
Proceedings International Conference of Graduate School on Sustainability
Website

Abbrev

ICGSS

Publisher

Universitas Merdeka Malang

Subject

Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences

Description

This journal is a collection of papers from the international conference results. The international conference organized by the University of Merdeka Malang this time focused on sustainable innovations by encouraging an interdisciplinary approach from the perspectives of public policy, economics, ...