19 December 2015

Ekuitas (equity): definisi menurut KDPPLK

Ekuitas adalah hak residual atas aset pemsahaan setelah dikurangi semua liabilitas.
Sumber: Kerangka Dasar Penyusunan dan Penyajian Laporan Keuangan (KDPPLK), paragraf 49(c).

Equity is the residual interest in the assets of the entity after deducting all its liabilities.
Source: The Conceptual Framework for Financial Reporting, paragraph 4.4(c).

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