Dampak Akuntansi Nilai Wajar Terhadap Perekonomian Bangsa

Authors

  • Elizabeth Sugiarto Dermawan Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

DOI:

https://doi.org/10.24912/je.v17i3.655
Keywords: fair value, relevance, nation's economy, conflict of interest.

Abstract

The fair value is expected to provide more relevant information to users. On the other hand, there are many controversial issues related to the application of fair value that had been blamed for the global financial crisis. It is a trigger regulatory bodies to continue to monitor and evaluate the benefits of fair value in order not to create a conflict of interest between users of financial statements, which in turn could hurt the nation's economy.


Author Biography

Elizabeth Sugiarto Dermawan, Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

eliz@tarumanagara.ac.id

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Published

2012-11-30

How to Cite

Elizabeth Sugiarto Dermawan. (2012). Dampak Akuntansi Nilai Wajar Terhadap Perekonomian Bangsa. Jurnal Ekonomi, 17(3), 342–353. https://doi.org/10.24912/je.v17i3.655

Issue

Vol. 17 No. 3 (2012): November 2012

Section

Articles

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This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.