Laporan Konsolidasi dan Laporan Keuangan Tersendiri Berdasarkan PSAK
DOI:
https://doi.org/10.55606/akuntansi.v2i2.251Keywords:
Consolidated financial statements; Separate financial statementsAbstract
The consolidated financial report is a financial report that contains information on the financial condition and financial position of the operating activities of a parent company and one or more subsidiaries. Which is as if the company is a single company. Financial statements provided by parent companies (that is, investors controlling subsidiaries) and companies that reflect investments in subsidiaries, associates, and joint ventures at cost. PSAK 4 concerning Separate Financial Statements was approved by the Financial Accounting Standards Board on 19 December 2013. This PSAK 4 revises PSAK 4 concerning Consolidated Financial Statements and Separate Financial Statements which was issued on 22 December 2009.
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KONSOLIDASI, A. P. L. K., PERKASA, P. P. A. K., & WIJAYA, F. FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH MAKASSAR.
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