Accounting and finance are common terms for users of financial information. Nowadays the reporting of financial as well as non-financial information of an entity, and efficiency in the banking system, are considered to be important issues by creditors, investors, and managers of financial markets.Over four sections this book addresses topics including national accounting standards and financial…
buku ini memberikan informasi terbaru mengenai perkembangan IFRS (International Financial Reporting Standards) yang menjadi acuan dalam pembuatan laporan keuangan sehingga transparansi dan kegunaan laporan keuangan terjaga. IFRS memberikan pengaruh signifikan terhadap hasil kinerja dan posisi keuangan suatu divisi atau perusahaan bisnis. buku ini tersusun dalam 8 bab yaitu : 1. tujuan standar, …
This open access book focuses on the ‘downstream’ element of PFM, that is how public organisations utilise public resources. It argues that improvements in PFM/IC will only flow from a recognition that what really matters is the quality of management. Management reform is an essential precondition to the successful implementation of many new techniques. Only when a managerial capacity exis…