KAJIAN TEORI AKUNTANSI LINDUNG NILAI MENURUT PSAK NO. 55

Authors

  • Mursalin Mursalin

DOI:

https://doi.org/10.31851/jmwe.v7i4.4280

Abstract

Artikel ini bertujuan untuk menjelaskan teori akuntansi lindung nilai. Dalam artikel ini akan dibahas tentang definisi, bentuk, dan manfaat lindung nilai, instrumen lindung nilai, item yang dilindung nilai, dan akuntansi lindung nilai yang diatur dalam PSAK No. 55. 

 

Keywords : hedge or hedging, spot price, forward contract.

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Published

2011-01-01

Issue

Vol. 7 No. 4 (2011): Jurnal Media Wahana Ekonomika, Vol. 7 No. 4, Januari 2011

Section

Articles

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