ANALISIS PERBANDINGAN LAPORAN KEUANGAN SEBELUM DAN SETELAH PENERAPAN STANDAR AKUNTANSI BARU
Keywords:
New Accounting Standards, Financial Statements, Comparison of Financial Statements, Revenue Recognition, Assets, Liabilities, Disclosure.Abstract
The implementation of new accounting standards has a substantial impact on how information
is presented, measured, and disclosed in the company's financial statements. This journal
compares the company's financial statements before and after the adoption of new accounting
standards, focusing on changes to revenue recognition, asset and liability measurement, and
information disclosure. This analysis was conducted using a case study approach on several
companies that implemented new accounting standards, as well as a comparison of financial
statements prepared before and after the changes. The results of the analysis reveal significant
changes to the measurement and presentation of the financialstatements, which affect the
financialchoices made by those who use the financial
Keywords: New Accounting Standards, Financial Statements, Comparison of Financial
Statements, Revenue Recognition, Assets, Liabilities, Disclosure.
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