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Course STIE MULIA PRATAMA - AKUNTANSI KEUANGAN I
Week 2 Conceptual Framework For Financial Reporting
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Week 2 Conceptual Framework For Financial Reporting
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| Learning Objectives | Mahasiswa mengerti dan memahami konsep laporan keuangan |
| Teaching Materials | 1. Kieso Vol. 1 Ch.2; 2. PSAK Framework for the Preparation and Presentation of Financial Statements. |
| Teaching Methods | 1. Tutorial 2. Latihan kasus |
| Indicator | Mahasiswa mampu mengerjakan soal-soal latihan tentang : 1. Elemen-elemen laporan keuangan 2. Pengakuan dan pengukuran dalam laporan keuangan |
| Resources: presentation video |
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| Content | (1) Conceptual framework and its development (2) Basic assumptions (3) Basic principles of accounting and constraints (4) Qualitative characteristics (5) Elements of financial statements (6) Elements of financial statements (7) Recognition and measurements |
Materi Kuliah: