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Konsep Metode Historical Cost Versus General Price Level Accounting Dalam Penyusunan Laporan Keuangan

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  • Pratiwi, Yanna Eka

Abstract

Abstrak Laporan keuangan merupakan hal sangat penting bagi sebuah perusahaan. Laporan keuangan haruslah relevan dan disajikan dengan akurat, karena informasi-informasi yang terdapat pada laporan keuangan akan digunakan oleh pihak-pihak yang berkepentingan untuk pengambilan keputusan yang berkaitan dengan perusahaan tersebut. Tulisan ini membahas tentang bagaiman perbedaan laporan keuangan yang disusun berdasarkan konsep akuntansi biaya historis (historical cost accounting) dan berdasarkan General Price Level Accounting (GPLA). Berdasarkan literature review, penelitian ini menunjukkan bahwa laporan keuangan yang menggunakan metode General Price Level Accounting lebih interpretatif dan relevan, meskipun masih ada masalah tentang cara dan alat untuk menerapkan metode General Price Level Accounting. Kata kunci: historical cost, general price level accounting, laporan keuangan

Suggested Citation

  • Pratiwi, Yanna Eka, 2018. "Konsep Metode Historical Cost Versus General Price Level Accounting Dalam Penyusunan Laporan Keuangan," OSF Preprints rw62k, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:rw62k
    DOI: 10.31219/osf.io/rw62k
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