Tan, Yuliawati (2001) MATA UANG FUNGSIONAL SEBAGAI MATA UANG PELAPORAN DAN PENCATATAN SESUAI PSAK 52. Unitas, 10 (1). pp. 31-41. ISSN 0854-3097
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Abstract
For companies which use foreign currencies repetitively in dealing business, translation will become one of the biggest issues. As great fluctuations of translation happen quite often nowadays, the financial statements of those companies could be bias. In order to minimize that factor, IAI published PSAK no. 52 which suggest the use of functional currency as monetary unit.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Functional, monetary, non-monetary, translation |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Business and Economic > Department of Accounting |
| Depositing User: | Karyono |
| Date Deposited: | 05 Dec 2011 05:32 |
| Last Modified: | 24 Mar 2021 14:15 |
| URI: | http://repository.ubaya.ac.id/id/eprint/44 |
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