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Teori Akuntansi
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Standar akuntansi yang ditujukan bagi perusahaan publik yang menerbitkan saham atau obligasi disebut SAK untuk _________.
entitas publik
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Laporan keuangan yang menunjukkan Aset, Liabilitas dan Ekuitas selama periode tertentu disebut laporan __________.
Laporan Posisi Keuangan
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Pengukuran aset pada harga perolehan awal disebut _________.
biaya historis
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Entitas yang tidak memiliki kewajiban untuk menyajikan laporan keuangan publik bisa menggunakan standar SAK _________.
ETAP (Entitas Tanpa Akuntabilitas Publik)
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Entitas yang tidak memiliki kewajiban untuk menyajikan laporan keuangan publik bisa menggunakan standar SAK _________.
ETAP (Entitas Tanpa Akuntabilitas Publik)
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Prinsip akuntansi yang menekankan pencatatan transaksi saat terjadi, bukan saat kas diterima atau dibayarkan, disebut prinsip _________.
akrual
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Karakteristik kualitatif utama laporan keuangan yang membuat informasi dapat dipercaya dan relevan adalah __________ dan __________.
relevan, andal
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SAK mengatur cara pengakuan, pengukuran, penyajian, dan _________ transaksi keuangan.
pengungkapan
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Singkatnya, tujuan laporan keuangan adalah untuk memberikan informasi yang berguna bagi __________, dalam pengambilan keputusan ekonomi.
pengguna laporan keuangan
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