Professional Documents
Culture Documents
KARAKTERISTIK PRINSIP
AKUNTANSI
Arti penting Prinsip Akuntansi
:
1.
4.
Fourth
floor
Third
floor
Secon
d floor
APB
statement
FASB
technical
bulletins
AICPA
industry
audit guides
AICPA
issues
papers
Other
profesion
al
pronounc
ements
AICPA accounting
interpretations
AICPA
Industry accounting
guides
FASB
concepts
statemen
ts
Textbook
& articles
Prevalent industry
practices
AICPA
Statement of position
First
floor
Found
ation
FASB
statements
FASB
APB
AICPA
interpreta opinions Accounting research
tion
bulltein
Includes the going concern assumption, substance over
the form, neutrality, the accrual basis, conservatism,
materiality
3.