About this document
Konsolidasi Laporan Keuangan PSAK 65 by Dikdik Megantara is a document available to read on EtoBox.
The document summarizes the key accounting requirements for consolidated financial statements under PSAK 65, including combining financial statements of the parent and subsidiaries, eliminating intragroup transactions and unrealized profits, measuring non-controlling interests, attributing profits/losses, uniform accounting policies, changes in ownership interests, and loss of control. It also provides examples of applying the standards to determine control over subsidiaries.
- Author
- Dikdik Megantara
- Language
- EN