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

Authors

  • Arma Yuliza Fakultas Ekonomi Universitas Pasir Pengaraian

Keywords:

Financial Statements, SAK ETAP, IFRS For SMEs

Abstract

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

Author Biography

Arma Yuliza, Fakultas Ekonomi Universitas Pasir Pengaraian

Fakultas Ekonomi Universitas Pasir Pengaraian

References

PeratutanMenteri Nomor 04/Per/M.KUKM/VII/2012, (2012): Republik Indonesia

Mackenzie, B dkk (2012): IFRS For SMEs untuk usaha kecil menengahatau entitas tanpa

akuntabilitas publik, PT. INDEKS: Jakarta

Published

2014-10-29