IPTEKS NILAI WAKTU UANG DAN IMPLIKASI PENCATATAN AKUNTANSI
DOI:
https://doi.org/10.32400/jiam.3.2.2019.24007Keywords:
time value of money, accounting, future value, present valueAbstract
Most of general public and firms know about money and its value but do not have better understanding how the money creates its own value relates to interest rate. Another side, most of firms still not realize that the time value of money has an impact on accounting recording and its reporting in financial statements, such as statement of financial position (balance sheet), income statement, and statement of cash flows.
Author Biography
Novi Swandari Budiarso, Sam Ratulangi University
Lektor pada Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi. Fokus riset adalah ilmu akuntansi dan ilmu keuangan, khususnya dalam bidang akuntansi keuangan, akuntansi pemerintahan, dan keuangan korporat.
https://orcid.org/0000-0002-5832-0117
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