Artikel Jurnal :: Kembali

Artikel Jurnal :: Kembali

Hak minoritas: kewajiban dan ekuitas

oleh Aisyah Budi ([Publisher not identified] , 2003)

 Abstrak

This article contains a brief discussion about the position of the minority's interest in the balance sheet. There have been arguments about where to put minority interest in the balance sheet. There are three alternatives: in the liabilities, stockholders' equity, or between liabilities and stockholders' equity. These alternatives are based on two consolidation theories, parent company theory and entity theory. This article is expected to give a broader perspective and more knowledge about minority interest, a simple account on balance sheet that is less attractive. At the end of the article, the writer gives her own opinion and conclusion about the nature of the minority interest and the position in the balance sheet

 File Digital: 1

 Metadata

Jenis Koleksi : Artikel Jurnal
No. Panggil : JAKI-1-Mei2004-54
Entri utama-Nama orang :
Penerbitan : [Place of publication not identified]: [Publisher not identified], 2003
Sumber Pengatalogan :
ISSN :
Majalah/Jurnal : Jurnal Akuntansi dan Keuangan Indonesia
Volume : Vol. 1 Mei 2004: 54-60
Tipe Konten : text
Tipe Media : computer
Tipe Carrier : online resource
Akses Elektronik :
Institusi Pemilik : Universitas Indonesia
Lokasi :
  • Ketersediaan
  • Ulasan
  • Sampul
No. Panggil No. Barkod Ketersediaan
JAKI-1-Mei2004-54 03-20-111825768 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 90969
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