Simple journal comparison of statement of government accounting standards 06 (PSAP 06) concerning investment accounting with statement no. 3 of the governmental accounting standards boards (GASB 03) on deposits with financial institutions, investment
Abstract
This study aims to determine the comparison of the Statement of Government Accounting Standards 06 (PSAP 06) Indonesia with Statement No. 3 of the Govermental Accounting Standards Boards (GASB 03) United Stated of Accounting for Investments and t erkait accounting implementation investas i. Starting from the acquisition of investment, investment recognition, investment measurement, and methods for valuing investments. In addition, it is also related to the accounting for investment returns. Results pe mbahasan this shows that in the process of implementation of the Government's investment accounting In general, it is in accordance with the provisions of the legislation, but in the disclosure there are still things that have not been explained in detail.
How to Cite This Article
Nanda Putra Saragi, Keristina br Sembiring, Iskandar Muda (2021). Simple journal comparison of statement of government accounting standards 06 (PSAP 06) concerning investment accounting with statement no. 3 of the governmental accounting standards boards (GASB 03) on deposits with financial institutions, investment. International Journal of Multidisciplinary Research and Growth Evaluation (IJMRGE), 2(4), 36-39.