06 December 2015

Arus kas: definisi menurut PSAK 2/IAS 7

Arus kas adalah arus masuk dan arus keluar kas dan setara kas.
Sumber: Pernyataan Standar Akuntansi Keuangan 2 (PSAK 2) Laporan Arus Kas, paragraf 6.

Cash flows are inflows and outflows of cash and cash equivalents.
Source: International Accounting Standard 7 (IAS 7) Statement of Cash Flows, paragraph 6.

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