[ ABSTRAK
Ada standar akuntansi tertentu yang harus diikuti setiap perusahaan pada laporan keuangannya.Standar pelaporan keuangan dikembangkan dan dikelola oleh AASB (Australian AccountingStandards Board). Standar ini berubah sesuai, sesuai kebutuhan. Laporan ini akan berfokusterutama pada segmen operasi dan pengaturan bersama laporan Macquarie Group Ltd danbagaimana standar telah berubah selama lima tahun terakhir.

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ABSTRACT

There are certain accounting standard that every company has to follow upon for its financial

reports. The financial reporting standard was developed and maintained by the AASB (Australian

Accounting Standards Board). This standards changes accordingly, to fit the necessity. This report

will focus mainly on the operating segments and joint arrangements of the Macquarie Group Ltd

report and how the standards has been changes for the past five years., There are certain accounting standard that every company has to follow upon for its financial

reports. The financial reporting standard was developed and maintained by the AASB (Australian

Accounting Standards Board). This standards changes accordingly, to fit the necessity. This report

will focus mainly on the operating segments and joint arrangements of the Macquarie Group Ltd

report and how the standards has been changes for the past five years.]