Jurnal Ekonomi dan Manajemen (JEKMA)
Vol. 3 No. 2 (2024): Juni : Jurnal Ekonomi dan Manajemen

ANALISIS KETERKAITAN PSAK NO. 22, PSAK NO. 65 KOMBINASI BISNIS TERHADAP PENYUSUNAN LAPORAN KEUANGAN KONSOLIDASI

Yahya, Rommist (Unknown)
Oktavianti, Glorya (Unknown)
Wahyu Andre, Bebi (Unknown)
Mayangsari, Sindi (Unknown)
Islamudin, Ardhi (Unknown)



Article Info

Publish Date
30 Jun 2024

Abstract

Companies in today's modern era must understand PSAK and its implications to ensure proper and accurate consolidated financial statements based on applicable accounting standards. consolidated financial statements include information about the condition and financial position and results of operations of the parent company and one or more subsidiaries, as if they were a single company. The purpose of this study is to discuss the Financial Accounting Standards, namely PSAK No.22 and PSAK 65 in preparing consolidated financial statements. This research method uses a qualitative method with a descriptive or narrative approach obtained from library research. This article describes the relationship between PSAK No.22 and PSAK 65 regarding business combinations in an effort to prepare consolidated financial statements.

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Journal Info

Abbrev

JEKMA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi dan Manajemen adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Asosiasi Dosen Muda Indonesia dan di payungi Oleh Yayasan Dosen Muda Indonesia. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari Ekonomi dan manajemen, namun tidak terbatas pada ...