Open AccessPENERAPAN PSAK NO.52 DALAM PERUBAHAN MATA UANG PENCATATAN DAN PELAPORAN
Author(s) -
Akhmad Riduwan
Publication year - 2016
Publication title -
ekuitas
Language(s) - English
Resource type - Journals
eISSN - 2548-5024
pISSN - 1411-0393
DOI - 10.24034/j25485024.y2000.v4.i1.1897
Subject(s) - currency , business , virtual currency , financial system , monetary economics , economics
As from January 1, 2000, business companies in Indonesia are permitted to issue financial statement in currencies other than Rupiah asa long as the currency involved is a functional currency. Financial currency is essential currency in economic substantial, thai is dominant currency in the company’s operation. If the reporting currency uses functional currency, the recording currency also use the same functional currency. Consequently, the transactions which is stated ini other functional currency, Rupiah for example) should first be calculated in the functional curreny as a new recording currency. The procedure of converting recording and reporting is provided in the Pernyataan Standar Akuntansi Keuangan (PSAK) No.52.