Open AccessPENGUKURAN KEMBALI POS-POS LAPORAN KEUANGAN DENGAN MATA UANG KINI KE MATA UANG FUNGSIONAL YANG BARU
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.i3.1912
Subject(s) - currency , devaluation , business , financial system , virtual currency , economics , monetary economics
As from January 1, 2000, business companies in Jndonesia are permitted to issue financial statement in currencies other than Rupiah as long as the currency involved is a fanctional 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 fanctiona/ currency. Consequently, the transactions which is stated ini other fanctional currency, Rupiah for example) should first be calculated in the fanctional curreny as a new recording currency. The procedure of converting recording and reporting is provided in the Pernyataan Standar Akuntansi Keuangan (PSAK) No .52.