Laporan laba rugi komprehensif - 1 Entitas menyajikan seluruh pos pendapatan dan beban yang diakui dalam satu periode: Dalam bentuk satu laporan laba rugi komprehensif, atau Dalam bentuk 2 laporan: laporan yang menunjukkan komponen laba rugi (laporan laba rugi terpisah); dan laporan yang dimulai dengan laba rugi dan menunjukkan komponen pendapatan komprehensif lain (laporan pendapatan komprehensif). 2 Laporan Pendapatan Komprehensif Perubahan •PSAK 1 (2009) : Ekuitas dalam Perubahan non-owner changes in satu periode Komponen equity selama satu periode Laba atau Rugi dibedakan menjadi dua Non-owner kelompok: changes Komponen 1. Komponen “profit or loss”; dan Pendapatan 2.Komponen &ldquo ...
Farm Accounts Farm Accounts Farming in Ireland is an important Farming in Ireland is an important part of the economy part of the economy Types of farms include: Types of farms include: – Tillage Tillage – Dairy Dairy – Beef/sheep/pigs Beef/sheep/pigs Farmers, like any other business Farmers, like any other business must keep proper accounts must keep proper accounts Why do farmers keep Why do farmers keep accounts? accounts? To find out if they made a profit or a loss To find out if they made a profit or a loss To find out which parts of the farms are ...
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