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A consolidated financial statement (CFS) is the "financial statement of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent company and its subsidiaries are presented as those of a single economic entity", according to International Accounting Standard 27 "Consolidated and separate financial statements", and International Financial Reporting Standard ...
In Indonesia, state-owned enterprises ( Indonesian: Badan Usaha Milik Negara (BUMN)) play an important role in the national economy. Their roles includes contributor for national economy growth, providing goods or services which are not covered by private company, employment provider, providing support guidance to small and medium businesses ...
Value Added Tax termed 'Goods and Services and Sales Tax on Luxury Goods' Law ("Undang-undang Pajak Pertambahan Nilai atas Barang dan Jasa dan Pajak Penjualan atas Barang Mewah"/UU PPN and PPn BM): Law No. 8/1983, amended I by Law No. 11/1994, amended II by Law No. 18/2000, amended III by Law No. 42/2009, partially amended by Law No. 7/2021;
Jakarta, Indonesia. Agency executive. Mahendra Siregar [1], Chief of Commissioner Council (Ketua Dewan Komisioner) Website. www .ojk .go .id. Financial Services Authority ( Indonesian: Otoritas Jasa Keuangan; OJK) is an Indonesian government agency which regulates and supervises the financial services sector. Its head office is in Jakarta.
International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). [1] They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable and ...
The Insurance Information Institute recently conducted a study which revealed that the percentage of Americans without homeowner's insurance has more than doubled since 2019. Currently, 12% of ...
PT Perusahaan Listrik Negara (Persero) ( lit. 'State Electricity Company', abbreviated as PLN) is an Indonesian government-owned corporation which has a monopoly on electric power distribution in Indonesia and generates the majority of the country's electrical power, producing 176.4 TWh in 2015. [2] [3] It was included in the Fortune Global 500 ...
A balance sheet or statement of financial position, reports on a company's assets, liabilities, and owners equity at a given point in time. An income statement —or profit and loss report ( P&L report ), or statement of comprehensive income, or statement of revenue & expense —reports on a company's income, expenses, and profits over a stated ...