29 December 2015

Laba-rugi (profit or loss): definisi menurut PSAK 1/IAS 1

Laba-rugi adalah total penghasilan dikurangi beban, tidak termasuk komponen-komponen penghasilan komprehensif lain.
Sumber: Pernyataan Standar Akuntansi Keuangan 1 (PSAK 1) Penyajian Laporan Keuangan, paragraf 7

Profit or loss is the total of income less expenses, excluding the components of other comprehensive income.
Source: International Accounting Standard 1 (IAS 1) Presentation of Financial Statements, paragraph 7

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