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Course STIE MULIA PRATAMA - AKUNTANSI KEUANGAN I
Week 6 Statements Of Changes In Equity
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Week 6 Statements Of Changes In Equity
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| Learning Objectives | Mahasiswa mengerti dan faham tentang pengakuan, pengukuran, dan penyajian resources, obligations to creditors, and equity in net resources. |
| Teaching Materials | 1. Kieso Vol. 1 Ch.5; 2. PSAK 1 Presentation of Financial Statements (SAK 2015);
3. PSAK 25 Accounting Policies,
Accounting Estimates and
Errors
(SAK 2015). |
| Teaching Methods | 1. Tutorial 2. Soal-soal kasus 3. Diskusi |
| Indicator | Mahasiswa dapat mengerjakan soal-soal kasus yang diberikan |
| Resources: presentation video |
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| Content | (1) Items to be reported (2) Effect of retrospective application of changes in accounting policies (3) Changes in estimates, and errors (4) Full disclosure principle (5) Notes to the Financial Statements (6) Disclosure issues (7) Auditor’s report vs management report |
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