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ENTITAS MIKRO, KECIL, DAN MENENGAH SAK
DAFTAR ISI
KATA PENGANTAR
BAB 1 Ruang Lingkup .................................................................................................. 1
BAB 2 Konsep dan Prinsip Pervasif .......................................................................... 3
BAB 3 Penyajian Laporan Keuangan ......................................................................... 7
BAB 4 Laporan Posisi Keuangan ................................................................................ 9
BAB 5 Laporan Laba Rugi ........................................................................................... 11
BAB 6 Catatan atas Laporan Keuangan .................................................................... 13
BAB 7 Kebijakan Akuntansi, Estimasi, dan Kesalahan .......................................... 15
SAK IAI
BAB 8 Aset dan Liabilitas Keuangan ......................................................................... 19
BAB 9 Persediaan .......................................................................................................... 21
BAB 10 Investasi pada Ventura Bersama .................................................................... 23
BAB 11 Aset Tetap .......................................................................................................... 25
ONLINE
BAB 12 Aset Takberwujud ............................................................................................. 27
BAB 13 Liabilitas dan Ekuitas ....................................................................................... 29
BAB 14 Pendapatan dan Beban .................................................................................... 31
BAB 15 Pajak Penghasilan ............................................................................................. 33
BAB 16 Transaksi dalam Mata Uang Asing ............................................................... 35
BAB 17 Ketentuan Transisi ............................................................................................ 37
BAB 18 Tanggal Efektif .................................................................................................. 39
DASAR KESIMPULAN ................................................................................................... 41
Contoh Ilustratif Laporan Keuangan Entitas............................................................ 47
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