ANALISIS PENERAPAN IFRS FOR SMEs PADA KOPERASI UNIT DESA SUMBERMAKMUR KECAMATAN KEPENUHAN

Main Author: Yuliza, Arma; Fakultas Ekonomi Universitas Pasir Pengaraian
Format: Article info application/x-download eJournal
Bahasa: eng
Terbitan: Jurnal Cano Ekonomos , 2014
Subjects:
Online Access: http://e-journal.upp.ac.id/index.php/Cano/article/view/169
http://e-journal.upp.ac.id/index.php/Cano/article/view/169/_19
Daftar Isi:
  • cooperatives District fullness to changes in financial reporting standards oncooperatives. Format and financial reporting standards at this time change. Cooperativefinancial reporting is no longer advisable to follow GAAP IFRS full version but alreadyset in ETAP GAAP or IFRS For SMEs. For small and medium business units includingcooperatives in financial reporting is more advisable to use ETAP GAAP or IFRS ForSMEs are simpler than full IFRSs IFRS version