Text

PENYAJIAN OTHER COMPREHENSIVE INCOME PADA LAPORAN KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

---

The purpose of this research is to comprehend and to find out the component and the presentation of Other Comprehensive Income on financial statement on the manufacturing companies which are listed in Indonesia Stock Exchange. The data collection technique is conducted by performing documentation technique and by collecting secondary data which is financial statement particularly the comprehensive profit and loss report and the position of financial statement on the manufacturing companies which are listed in Indonesia Stock Exchange. The result of the research shows that Other Comprehensive Income on the financial statement is presented in three ways which are separated with from profit and loss report, combine with the profit and loss report and report the post of comprehensive profit posts in statement of changes in equity whereas the component of Other Comprehensive Income i.e. changes in revaluation surplus, re-measurement on defined benefit program, the advantages and the disadvantages that arise from the description of financial statement from overseas business activities, re-measurement of financial asset which is “available for sale”, and cash flow hedges.
Keywords: Other Comprehensive Income, Comprehensive Profit and Loss Report, Statement of Changes in Equity.

---

Ketersediaan

1S142429

A14/429 Rim p - c.1

Perpustakaan Pusat - Lantai 2

Tersedia namun tidak untuk dipinjamkan - Tandon/Tidak dipinjamkan

Informasi Detil

Judul Seri

-

No. Panggil

A14/429 Rim p -

Penerbit

Surabaya : ., 2014

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

A14/429

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subyek

-

Info Detil Spesifik

-

Pernyataan Tanggungjawab

-

Versi lain/terkait

Lampiran Berkas

Komentar

---

You must be logged in to post a comment