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Menyusun Laporan Keuangan

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  • , Dahlia

Abstract

laporan keuangan merupakan dasar dalam menentukan atau menilai posisi keuangan perusahaanmengemukakan bahwa laporan keuangan tersebut bertujuan sebagai laporan yang ditujukan kepada berbagai pengguna laporan keuangan yang memiliki kebutuhan informasi tentang keuangan secara umum yang tidak memiliki hak untuk meminta laporan keuangan tersebut dan disesuaikan untuk memenuhi kebutuhan informasi tertentu. Nantinya informasi tersebut digunakan sebagai acuan dalam pertimbangan dan pengambilan keputusan baik untuk pihak internal perusahaan maupun pihak eksternal perusahaan. Jika tujuan dasar laporan keuangan adalah sebagai informasi keuangan perusahaan, maka hendaknya penyajian laporan keuangan disusun sesuai dengan standar yang nantinya akan mempermudah manajemen perusahaan dalam pengambilan keputusan.

Suggested Citation

  • , Dahlia, 2021. "Menyusun Laporan Keuangan," OSF Preprints p8kx9, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:p8kx9
    DOI: 10.31219/osf.io/p8kx9
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    Cited by:

    1. Arda, Devid Putra, 2021. "Perceptions of Micro, Small and Medium Entrepreneurs on the Importance of Fair Presentation of Financial Statements with the Implementation of SAK EMKM as a Moderation Variable," OSF Preprints bm6vk, Center for Open Science.

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