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Standar khusus akuntansi: Perlukah diteruskan penyusunannya?

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  • Syamsul Hadi

Abstract

Pada masa berlakunya PAI 1973, kita tidak mengenal istilah standar khusus akuntansi (pernyataan) maupun interpretasi. Istilah-istilah ini baru kita kenal setelah PAI 1948 terbit. Standar khusus akuntansi adalah sebuah standar yang disusun untuk suatu jenis usaha atau badan tertentu.

Suggested Citation

  • Syamsul Hadi, 1993. "Standar khusus akuntansi: Perlukah diteruskan penyusunannya?," Economic Journal of Emerging Markets, Universitas Islam Indonesia, vol. 1(1), pages 82-87.
    • Handle: RePEc:uii:journl:v:1:y:1993:i:1:p:82-87:id:6556
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