Implementation Of PSAK 202 In The Presentation And Disclosure Of PT Unilever Indonesia's Financial Statements For The 2020-2024 Financial Years: A Literature Review

Sri Devi (Sekolah Tinggi Ilmu Ekonomi Y.A.I Jakarta)
Dicky Siddik Permana (Sekolah Tinggi Ilmu Ekonomi Y.A.I Jakarta)
Donni Afrianto (Sekolah Tinggi Ilmu Ekonomi Y.A.I Jakarta)
Wiwik Pratiwi (Sekolah Tinggi Ilmu Ekonomi Y.A.I Jakarta)

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Vol 14 No 1 (2026): Januari

Study This aiming For review theory and implementation Statement Standard Accountancy Finance (PSAK) 202 on supplies , as well as evaluate its application to the report finances of PT Unilever Indonesia Tbk during period 2020–2024. PSAK 202, which refers to the standard international IFRS, providing guidelines about classification , determination cost acquisition , method recording , measurement mark realization clean , decrease value , up to disclosure supply in report finance . With use approach quantitative and qualitative as well as based on theory accountancy positive and normative , research This highlight implementation weighted average method in recording cost acquisition inventory by PT Unilever Indonesia Tbk . The results of the analysis show that company has comply provisions of PSAK 202 in particular consistent , including in confession burden inventory , adjustment provision on supply obsolete , and presentation inventory at value realization clean . Proper implementation of PSAK 202 rated contribute to transparency , accuracy and credibility report finance company .