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UNIFORMITY AND

DISCLOSURE
ABYYA SALSABIL / 123011811065
RYAN AVIANTARA / 123011811066
YOHANA SASMITHA PARDEWI / 123011811056
UNIFORMITY

Agency Cost

Signaling
Uniformity
information

Eksternalitas
UNIFORMITY

SFAS 13 –
Uniformity

Finite Uniformity
Longterm Lease
Comparability
SFAS 02 – R&D
Rigid Uniformity
Cost
THE NATURE AND COMPLEXITY OF
EVENTS

Relevant
Transactions
Circumstances

Present
Event
magnitudes

Future
contingencies
DISCLOSURE

Definition Footnote
Post statement events
Future operational plan
Financial forecast
Summary accounting policy
Additional segmental information

Disclosure Protective disclosure

Informative disclosure
MANAGEMENT DISCUSSION &
ANALYSIS

Operational Activity Future Cash Flow


SIGNALLING THEORY

Dividend Buyback
DISCLOSURE

SFAS 131 – Segmental Reporting

Quarterly Information
DISCLOSURE

Small Firm Large Firm

Cost Effectiveness
CONCLUSION

• Keseragaman penggunaan teknik akan


meningkatkan komparabilitas laporan keuangan
antar perusahaan.
• Pengungkapan yang cukup, wajar, dan lengkap
akan memberikan banyak manfaat bagi para
pengguna laporan keuangan.

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