• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文会议>Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference >Evaluation of Changes in Accounting Standards from SAK ETAP to SAK: Case Study of a Power-Plant Company
【24h】

Evaluation of Changes in Accounting Standards from SAK ETAP to SAK: Case Study of a Power-Plant Company

机译：从SAK ETAP到SAK的会计标准的变化评估：电厂公司的案例研究

获取原文
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

This study addresses the implementation of changes in accounting standards from those without public accountability (SAK ETAP) to normal financial accounting standards (SAK). Indonesia has three pillars of accounting standards that can be voluntarily chosen. PT A, the subject of our case study, used SAK ETAP until they sought to get fresh funds through an initial public offering. Under financial services authority rules, PT A's financial statements required to go public had to be prepared using SAK This study seeks to discover the differences and impacts arising from moving from SAK ETAP to SAK The various hypotheses tested in the literature concerning the changes in accounting policies show that changes have been made for income smoothing. The biggest impact seems to entail the restatement of financial statements, consolidation principles, deferred taxes, post-employment benefits, financial instruments, and statements of cash flow. The figures of financial position and profit and loss are adjusted, resulting in increased profits and improved financial ratios. This is contradictory to several hypotheses tested in previous studies stating that changes in accounting policies tended to cause income smoothing.
机译：本研究解决了没有公共责任（SAK ETAP）对正常财务会计准则（SAK）的会计标准的变化的实施。印度尼西亚有三大的会计标准支柱，可以自愿选择。 Pt A，我们案例研究的主题，使用SAK ETAP，直到他们试图通过首次公开发售获得新的资金。根据金融服务管理局规则，PT A必须使用SAK准备公开的PT A的财务报表，本研究旨在发现从SAK ETAP迁移到萨克在文献中进行的各种假设产生的差异和影响表明已经为收入平滑进行了变化。最大的影响似乎需要重述财务报表，合并原则，递延税，就业后福利，金融工具和现金流陈述。调整财务状况和损益的数据，造成了更高的利润和改善的金融比率。这与先前研究中测试的几个假设的矛盾，指出会计政策的变化趋于导致收入平滑。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号