THE TRUE GLOBAL FINANCIAL STATEMENT – MUHAMMAD SARDJONO HADIDJAJA

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Deskripsi

Financial report is the main product of financial accounting that a yield of measurement of company’s resources either tangible or intangible. In the first part of the book, the author discussed matter of measurement in accounting. It will discuss about the definition, purpose of and limitations in accounting measurement. Further discussion regarding the weaknesses of accounting measurement, here the author used a mathematical approach to present the fatal weaknesses of accounting measurement and other approaches proved the weaknesses of accounting measurement to be based in preparing the current financial reporting. This part concluded that the content of current financial reports need some changes so their content is relevant, far from the subjectivity aspects enable their users can make economic decision from micro economic either macro-economic approach.

The following part presented a ‘new’ concept of financial reporting as a consequence of the result of the examination to the concept of current financial reporting. This ‘new’ concept based on the absolute objectivity and sustainable aspect to replace or substitute the current financial reporting. To enable the application in the real world of economy where the business unit from small, medium to multinational company even to not profit organization, it uses two approaches – simple and comprehensive approach. This ‘new’ financial reporting can adopt the concept of sustainability if needed. This concept remain enable people to measure the performance of management in handling the resources of company by making analyzing of transactions of cash and liabilities instead of earnings. Here the author accommodates the sustainability concept as applied by the United Nations in the format of financial statement and mention this ‘new’ concept with the True Global Financial Statement. The appendix will present examples of the format of financial statements in applying the concept of sustainability or not.

  • Penulis: MUHAMMAD SARDJONO HADIDJAJA
  • ISBN: 978-602-425-739-2
  • Halaman: 62
  • Ukuran: 15 X 23 cm
  • Terbit: Cetakan 1, Tahun 2020.

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