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…
"Topics in Accounting and Auditing is a scientific anthology with articles shedding light on relevant issues in financial accounting and auditing. The book also contains articles in the adjacent subject areas of non-financial reporting and management accounting. Topics covered in the book range from accounting regulation, accounting theory and accounting practices via topics in audit methodolog…
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…
The influx of new information technologies with dynamic changes is one of the greatest business threats nowadays. Accordingly, international business and academia have claimed to be working towards developing innovations in accounting and finance that are useful for all stakeholders. The recent accounting and finance scholarship has moved forward toward new innovations that advanced professiona…
The process of globalisation in world markets and the growing number of enterprises competing with one another in terms of the products and services they offer, naturally leads to the improved efficiency of management systems. Efficiency is required in order for these entities to maintain competitiveness. To assess the efficiency of their management systems, enterprises use quality cost calcula…