Penelitian ini bertujuan untuk menginvestigasi dampak pengukuran nilai wajar yang
diwajibkan dan pilihan terhadap daya banding laporan keuangan. Penelitian ini …

The purpose of this study is to analyze the effect of leverage, profitability, information
asymmetry, and the gain on the fair value difference on the selection of the fair value method …

The purpose of this research was to examine the factors that motivate companies in
selecting an accounting method to record their investment properties. This study was …

Abstract Financial Accounting Standard Statement in Indonesia is adopted from the IFRS by
the IASB. IFRS applies those standards regarding the assessment of investment property as …

Penelitian ini bertujuan untuk menganalisis pengaruh tingkat hutang, ukuran perusahaan,
informasi asimetri, selisih keuntungan nilai wajar, dan kepemilikan saham terhadap …

Mengacu pada berbagai penelitian, jurnal, buku, dan resensi, penelitian ini mengajukan
enam dimensi yang merupakan dimensi atau indikator reflektif dari kepatuhan wajib pajak …

A IAS 40 é uma norma internacional que contém toda a informação relativa à definição,
tratamento contabilístico e relato para uma das componentes do ativo, as propriedades de …

This study aims to examine the factors that affect the likelihood companies choose the
method of fair value for investment properties. Factors in this research consisted of debt …

Özet Bu çalışma, finansal tablolarını Uluslararası Muhasebe Standartları/Uluslararası
Finansal Raporlama Standartları ve dolayısıyla Türkiye Muhasebe Standartları/Türkiye …

Modern condition of the investment property accounting methodological basis was assessed
hereby. It was found that the existing methods do not comply with provisions of the property …