3. LLiinnggkkuunnggaann AAkkuunnttaannssii
AKUNTANSI
Social
Economic
Politics
Legal
Conditions
Restraints
Influences
As a result accounting objectives and practices are not the same today as they
Were in the past. Accounting theory has evolved to meet changing demands
and influences .( Kieso Weygant, p. 2)
4. AAkkuunnttaannssii ddaann AAllookkaassii KKaappiittaall
Financial Reporting
The financial information
A company provides
To help users with capital
Allocation decisions
about the company
Users
(present and potential)
Investors and creditors
use financial reports
to make their capital
allocation decisions
Capital Allocation
The process of
determining
How and at what cost
money is allocated
Among competing
interests
13. 55.. KKhhaarraakktteerriissttiikk KKuuaalliittaattiiff
BERGUNA UNTUK PENGAMBILAN KEPUTUSAN
RELEVAN RELIABILITY
Kriteria
Nilai Prediksi Feedback value
UNDERSTANDABILITY
Timeliness Verifiability Representational
Faithfulness Neutrality
Comparability Consistency
Pengguna
Primer
Sekunder