DAMPAK KAPITALISASI SEWA OPERASI TERHADAP LAPORAN KEUANGAN DI INDONESIA

• Yazar: Lisa Anggraini, (Yazar)
• Materyal Türü: Kitap
• Baskı/Yayın Bilgisi: 2021-02-09.
• Konular: Thesis; NonPeerReviewed
• Online Erişim: Link Metadata

PSAK 73 is a new accounting standard that introduces a single accounting model for lessees, which records their leasing activities as a capital lease. This study aims to determine the impact of capitalization of operating leases on financial statements. This research is a type of quantitative resear...