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...Agenda introduction financial accounting standar conceptual framework untuk apa belajar akuntansi keuangan dapat menyusun laporan sesuai dengan berguna bagi penyusun auditor pembaca pengguna lainnya konsultan pengajar fokus pelaporan kepada pihak eksternal mata kuliah terkait dan lanjutan silabus and standards a ak ch global markets kw objective of reporting ll standard setting organizations challenges international convergence for sak kerangka konseptual statement underlying assumptions qualitative characteristics fs elements recognition measurement iasb capital maintenance concept information systems system appendix b the cycle adjusting entries cash basis vs accrual using reversing usefulness statements comprehensive income position changes in owner s equity flow notes to profit or loss other d psak rev p case study format on within listed companies by nature function discontinued operations issues limitations classification stm classified unclassified preparation flows direct indir...