EFFECT OF CONVERGENCE TO IFRS LIABILITIES AND EFFECT ON

CONSOLIDATED STATEMENTS

Eka Wury Bathsheba

Surabaya State University

Ekawury@gmail.com

Abstract

IFRS convergence is a Financial Accounting Standards Followed by Indonesia as a

form of Indonesia's participation in the G-20 (Group of Twenty Finance Ministers
and Central Bank Governors). IFRS convergence has an influence on the
presentation of consolidated financial reporting in the which there is a liability
account. With the convergence of IFRS, there are two important things that Become
important goal of this journal is the presentation of liabilities in the financial
statements are Described in more detail and uses two languages so that foreign
investors can Cleary read the entity's ability to pay its liabilities , The second point is
Likely to commit fraud on account of liability contained in the consolidated report
will be smaller so that the stakeholders can see clearly the real situation and
financial position of an entity.

Keyword: Entity, Liabilities, Consolidation

INTRODUCTION

IFRS convergence a joint decision of four of the world group to create a

GAAP ( Financial Accounting Standards ) with international standards in order for
the resulting financial statements can be compared betweenentity oneto another
entity. The fourth group is the IASB (International Accounting Standard Board), EC
(Commission of the European Communities), IOSOC (International Organization
Capital Markets), IFAC (International Accounting Federation). The fourth group is
preparing financial accounting standards is expected to be used in all countries, not
just developing countries and developed countries.

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 All entities in the world should always seeking how to maintain the continuity
of the entity. One way is by the following Financial Accounting Standards (GAAP)
applicable at this time. IFRS represents Financial Accounting Standards followed by
Indonesia with its participation in the G-20 (Group of Twenty Finance Ministers and
Central Bank Governors) which is intended to accommodate the developing
industrial countries together to discuss various key issues in the world economy.

Before moving to the latest financial accounting standards and are applied in
almost all entities in Indonesia, first we can look backward method of preparation of
financial statements in force in the world. One of them is the method of Continental.
This method has a characteristic which is preparingbalance sheet the annualat fair
value. Continental method also orient statements the financialprimarily for purposes
of reporting by the company to the bodiesauthorities, government in particular for
the calculation and reporting of taxes. As for

other methods, namely Methods Anglo-Saxon, which is often called a model

ofmarkets

capital (capital market) oriented to provide financial information fairly,complete,

reliable, useful, comparable, and understandable by of usersfinancial statements in
the stock market , This model is separate from the tax rules, and this is what makes
the difference between the previous method Continental models.

Prior to the convergence of IFRS in Indonesia, this convergence,many

obstacles even have a dilemma. Initially, IOSCO (International Organization of
Securities and Exchanges Commission) which acts as a watchdog organization
capital markets were very influential received comments from the IASC
(International Accounting Standards Committee) whose content is more or less that it
wants a financial accounting standards are the same and its global order can be done
comparative financial statements and perceptions among thestatements three

financialof the entity with other entities both domestically and abroad. This is not a

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positive response given the many entities have felt comfortable and familiar with
accounting standards applicable in the country. Opinion of IASC thereceived by
IOSCO but the changes desired by the IASC can not be realized quickly. Takes a long
time, until the IASC had to find a solution on the weaknesses of the program 'are
toosimilarities perspektif'nya manyprovide some alternatives to a specific problem
which should be able to narrow down the options and make financial statements more
comparable.Finally, in May 2000, IOSCO standards can accept thegiven IASC. In the
following months, the EU has adopted IFRS and five years thenextall companies in
the Stock Exchange of Europe has prepared statements itsfinancialunder IFRS.

The reason is because the authors raised the title authors saw a liability in
general is an obligation that must be paid by an entity has a tendency can be
manipulated by an entity in order to create a report presentation impressed nice but in
the end is not in accordance with the existing situation. Beginning with the creation of
a consolidated report that combines the report between a parent and its subsidiaries.
From there will be many opportunities that are used by the parent entity to manipulate
the Consolidated Financial Statements contained a component that is a liability.

The merger which resulted in theconsolidated statements revisedSFAS no. 22

was replaced by IFRS No. 3 make some conclusions form the types of business
combination which is divided into 2 (two) parts, namely according to the terms of the
law and incorporation forms. From a legal standpoint, the mergeris divided into three,
namely merger, affiliation and consolidation. While the form of the merger is divided
into two, horizontal and vertical merger.

The parent can supervise subsidiaries is not something that just applied in a
turnaround of the world economy but there must be some requirements that must be
owned by the parent entity, among others, the parent company must have a share of at
least fifty percent of its subsidiaries and could only control its subsidiaries. Terms
other than the fifty percent is the parent entity and its subsidiaries entered into
agreements amount applied to 'master' of the parent entity, if ownership of at least

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fifty percent of the void. If there is an agreement between a parent and its subsidiaries
then the parent entity has the right to control the subsidiary that lay beneath.

On grounds of background that has been presented, the authors are interested
in studying the description of the process of convergence of IFRS (International
Financial Reporting Standards), which had most entities using SFAS old (not yet
converging on IFRS and are usually used SAK ETAB) and its influence on the
presentation of liabilities combined the subsidiaries and the parent is often played by
the parent entity as policy makers regarding thestatements

financialwhich resulted stakeholders to read financial statements were incorrect and

the effect of the convergence of IFRS on the consolidated financial statements of the
subsidiaries and entity, the parent so that the title used is "effect of IFRS convergence
against Liabilities and Effect on Consolidated Report ".

Problem Formulation
Based on the above description, it can be formulated problem as follows:

1. Is the effect of IFRS convergence towards a liability?

2. What is the effect of the convergence of IFRS to liabilities in the consolidated

financial statements?

Objective

Based on the background of the problems described above, the purpose of this
study was to determine the effect of the convergence of IFRS to liabilities and the
effect of IFRS convergence towards the existing liabilities in the consolidated
statements.

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METHODS

Type Research

This research uses descriptive qualitative approach, the research by breaking

the data obtained to pin down based on the testimony that supported the theory that
the reader knows the general idea of the effect of the convergence of IFRS to
liabilities and the effect of IFRS convergence towardsliabilities the existingin the
consolidated statements.

Mechanical Analysis

Techniques used in this journal is to gather information from the literature

related to the convergence of IFRS, liabilities that have converged in the form of
IFRS and the consolidated statements already displayed according to IFRS
convergence. Study literature or literature sources for this journal was obtained from
sources that are relevant to the liabilities that have been converging in IFRS as well as
the consolidated financial statements that have been converging in IFRS.

LITERATURE

Theory of Special Purpose Entity (SPE)

Special Purpose Entity is the theory of the practice of transferring assets to a

subsidiary of the parent entity with the purpose of one of which is split or eliminate
financial risk. SPE is a form of off - balance - sheet - entity, which basically created
by some parties that transfer assets toparty anotherto carry out business activities as
well as certain business transactions. The purpose of the Special Purpose Entity (SPE)
is funding a particular asset or a particular service and still make debt the parent
company (sponsor) off-balance-sheet. Besides objectives Other of the Special
Purpose Entity (SPE) is a change of certain financial assets, such as accounts payable,
loan or mortgage in the form of liquid and reduce taxes.

The hallmark of a Special Purpose Entity (SPE) is the parent ownscapital,

very little necessitating another entity (in this case are subsidiaries) as his partner so

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that with very little capital is owned by the parent entity may be incorporated with a
capital of subsidiaries and creating consolidated withcapital largerthan ever before.
The second characteristic of forming a Special Purpose Entity (SPE) is an entity
manajamenusually not independent, which is not independent is manajamen impose
entities without maintaining the independence of the three companies. Management
not canbe focused to an entity that held and holds several other entities

and sometimes take the policy without seeing the circumstances of the entity holding.
Special Purpose Entity (SPE) also has administrative functions that doduty. double
Double duty in question is receiving and distributing cash accordance inwith the
contract requirements, while simultaneously acting as an intermediary SPV with the
parties that make up the SPV. If the Special Purpose Entity (SPE) has been run, which
is very visible is the SPE that holds the asset will be given the services needed by
another entity (in this case the subsidiary).

Definition of Consolidated Report

According to Floyd and Amir, the consolidated statements are statements that

present the financial position and operating results for the parent company
(controlling entity)and one or more subsidiaries (controlled entities) as if the
individual entities is a single entity or company one company. From these definitions,
it can be concluded that thereport consolidatedis a report on the incorporation of
financial position or real estate should be reported in accordance with properly. This
report also gives a clear picture of the results of the combined company resources
theof undercontrolthe parent company, the shareholders, creditors andproviders

other fund(investors). However, for specific purposes such as wanting to look good
because they are responsible is always good and paid on time then it is not something
that can be avoided that the consolidated report that includes a liability or liability can
be manipulated by an entity. Reports can also beconsolidation of interpreted as athe
financial statements of an entity that has more than oneunit. business That is not just

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a business but homogenous in many businesses. Ie entitiesengaged in services has
business units in the areas of trade entities. In other words, a variety of business units,
but still there is one entity that will control and supervise entities dibawahi commonly
called a parent entity controlling subsidiaries underneath.

According Husnan (2002) acquisition is one of the takeover. Business growth

is that the parent entity provides the rightfreedom of tosubsidiaries in developing a
business but remain under the auspices of the parent entity. This policy is also based
on the ideaof the parent entity

to increase the incomefor the two entities. If the subsidiaries given are leeway to
develop their own efforts for the growth of their business and can continue to survive
against the competition around it is not impossible that economic development
acquired subsidiaries continue to grow rapidly sois it definitely going to raise finance
in the two entities.

Ownership of subsidiaries by the parent entity used later so that the parent can
control the economic development undertaken by subsidiaries. Controlling the goal
here is to set limits for the subsidiaries to allactivities undertaken by its subsidiaries
including the obligations to be

paid can also be shown by the parent entity. In the case of possession or control of
this, will the parent entity that will create financial policies so that the consolidated
report made is the duty of the parent entity. Statement ofStandard financial
Accountingon the consolidated statement has been revised with SFAS No. 4 of 2009
and applicable since January 1, 2011 which is an effort convergence of the Financial
Accounting Standards with International Financial Reporting Standards (IFRS) to the
Consolidated Financial Statements and Separate Financial Statements that its
contents "Consolidated Financial Statement is a financial statement from a group of
companies which is presented as a single economic unity. financial statements The
consolidatedin corporate the whole company controlled by the parent company,
except for subsidiaries, unless the subsidiary ". Control (control) are considered to

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exist when the Company owns, directly or indirectly (through subsidiaries), more
than 50% of the voting rights in a company.

In preparing the consolidated financial statements, all accounts of similar such

as assets, liabilities, equity and income summed combined, then the summation is
done is added asset of assets, liabilities and obligations added to another account. The
summation is done should really summed according to the account in question. So
that the correct amount diperolehlah a betweenparent and its subsidiaries. The
amount of which will already be combined could be a consideration for managers in
taking the right decision to seek a solution how to further improve sales or products
produced by the combined entity.

Definition Liabilities

Viewed broadly, a liability is something that must be paid by the entity or

person who benefits have been felt by the entity before payment is due. Liabilities
must be paid regularly andnot shouldbe hampered. It was imperative if the combined
entity would like to make a good image of the entity. But it is inevitable that
sometimes there are factors that make an entity is not smooth in the execution of its
liabilities. These factors include: a) the availability of funds for the payment of the
liability, b) the manufacture of the mindset that the payment of liabilities can create
an image of an entity in the eyes of the borrower of the debt, and c) the willingness of
an entity to earn the trust of the borrower's debt that future borrowing theliabilities to
run smoothly.

Liability is debt that must be repaid or services that must be performed in the
future on the other. In the convergence of IFRS included in SFAS No. 57 on
Provisions, Contingent Liabilities and Contingent Assets or the IAS turns into
Provision, contigent Liabilities and Contingent Assets and entered into force since
January 1, 2011. The liability that is owed in thesense broadcan be divided into two
groups ie 1) short-term liabilities which are liabilities which can be expected to be
repaid in the short term. Examples of liabilities are short term in between, debt

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payments that contain accounts payable, payroll, taxes and so forth, there is also a
deferred income that is part of a long-term debt maturing within the year, bonds
short-term that contain equipment purchase 2) Liabilities Long-term which
resolutions exceeding one ccounting period and usually consist of long-term
debt,pension bonds and others.

According to the IAI under SFAS No. 50 (revised 2006), financial liabilities
are any liabilities in the form of: a) Liablitas Contractual and b) Liability contract that
will or may be settled using equity instruments issued and entities. Contractual
liability has two functions that deliver cash orasset another financialto another entity
and exchange financial assets with conditions potentially unfavorablesuch entities. As
for theliabilities contractthat will be settled using equity instruments and
issuednonderivatif where the entity is an entity must or may be required to submit a
varying number of equity instruments issued by the entity. The fundamental
difference between the contract andobligations contractualis located on exchange
liability, contractual liability requires varying amounts while not contractually
required to submit varying amounts .. An entity issuing theliability financialof the
Financial Statements (Balance), if and only if the financial liabilities the ends ie when
the liabilities specified in the contract is released or canceled. There are several
situations related to derecognition of financial liabilities, among others: a) the
exchange between the borrower and the lenderthat currently exists on debt
instruments with different requirements substantially recorded as losses
(extinguishment) financial liabilities early and recognition of financial liabilities The
new and b) substantially modified theof provisionsthe current financial liabilities
exist or part of financial liabilities these is recorded as the elimination of financial
liabilities and the recognition of the beginning ofliabilities.

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DISCUSSION

Effect of IFRS Convergence Against Liabilities

Liabilities may arise not only in large and medium entities, but also in small
entities. All the elements that include obligations, payments and debts will be entered
into the existing group liability under SFAS No. 57. For a long time, a liability
sometimes showed different results with the circumstances on the ground. Preparation
of liability provisions prepared by the finance department of an entity or if possible is
the treasurer of an entity. The provision is made for a particular purpose. The goal
here is to menginfokanincidents anythat have occurred when the combined entity to
operationaland non-operational and is expected to provide a report that

is appropriate to the circumstances on the ground.

Financial statements in accordance with the situation on the ground expected

to isreduce the risk of fraud is usually performed by the entity. Liability positions are
on the right side of the income statement or commonly called the credit side which
seposisi with equity, this position which will show the amount of assets owned by the
merged entity (in this case the parent entity and its subsidiaries) when the liabilities
(liabilities) dikurangan of equity (equity) a combination between a parent and its
subsidiaries.

Given these explanations, then the investor will be more clearly read the
financial statements of an entity so as investor's decision to investin an entity is likely
possible. Moreover, in the financial statements, liabilities described in more detail,
making it for easierinvestors to read the ability of an entity to pay liabilitsanya.
Because whether or not an entity to repay its liabilities will be shown on the financial
statements on the part of the liability. This is very useful for entities due to the
persistence of an entity will be helped or triggered by the capital investment of the
investors or stakeholders. If an entity to buy back part of the financial liabilities, the
entity allocatescarrying amount the previousof the financial liability to the part that

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continues to be recognized and the part that is derecognised based on the relative fair
values of two the parties on the date of repurchase.

In terms of the presentation of liabilities are offset method. Offsetting is the

presentation of the issue and does not cause the recognition of gains or losses.
Offsetting referring to the presentation of financial assets and liabilities financialon a
net basis in the Financial Statements (Balance Sheet). For example, an accounts
receivable amounting to Rp 100 million and account debt (liabilities) amounted to Rp
50,000,000 is presented on a net basis as accounts receivable amounting to Rp 50
million. Offsetting of financial assets and liabilities differ from derecognized.
Derecognition involves the removal of a financial asset orliability financialon the
Statement of Financial Position and raises the recognition of gains and losses.
Financial assets and financial liabilities are offset and the net amount presented in the
statement of financial position if and only if an entity: a) currentlyhas rights that can
be enforced by law to offset the recognized amounts are and b) an intention to settle
on a net basis or to realize the asset and settle the liability simultaneously.

Changes in liabilities also appear in ISAK 9 regarding Changes in Existing

Decommissioning, Restoration and Similar Liabilities adopted from the International
Fianncial Reporting Interpretations Committee, (IFRIC) 1 concerning Changes in
Existing Decommissioning, Rstoration and similiar Liabilities and published later by
the IASB in May 2004. in IAS, ISAK 9 issued due to changes in IAS 16
regardingassets fixed(IAS 16 Property Plan and Equipment) and IAS 57 on
Provisions, Contingent Liabilities and Contingent Assets (IAS 37 Provisions,
Contingent Liabilities and Contingent Assets). IFAS is issued because they in two
GAAP (Accounting Standard Financial) there are some things that become problems,
namely: 1) According to IAS 16 regarding fixed assets stipulated that in the
calculation of the cost of land, buildings and equipment should be included
preliminary calculations the cost of dismantling and removing the asset as well as
fees for settlement back in the former location of the assets are built. That obligation

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arises either from the beginning of the assets acquired, or arise later, along with the
use of which not related isto generating inventory, and 2) IAS 57 on
Provisions,Liabilities Contingentand Contingent Assets establishes that measurement
of provisions andliabilities contingenteither early or later must be some estimate of
expenditure necessaryand expressed in cash value is based on the interest rate
prevailing at the balance sheet date, and must be reviewed periodically eachstatement
financialdate.

Entities should not be offset in transferred financial asset and associated

liability if the transfer of financial assets do not qualify for derecognition are. This
means the presentation of financial assets andliabilities financialare presented on a net
basis if it requires such presentation reflects the future cash flows of the entity's
expected completion of two or more separate financial instruments. An entity has the
right to receive or pay a certain net amount and intends to make it happen, then that
entity has only one financial asset or a financial liability. In other circumstances,
financial assets and financial liabilities are presented separately from each other and
are consistent with the characteristics possessed, namely resource or as liabilities.

ISAK 9 is required for the IAS 16 and IAS 57 not doesspecifythe impact it
had on the change in liabilities. IAS 16 explains the necessity of the capitalization of
costs incurred on the value of assets theconcerned, while SFAS 57 only describes the
obligation to measure the related liability. ISAK 9 gave no explanation given of IAS
16 and IAS 57 which is about how taking into account the amendments to the
provisions relating to the dismantling (decommissioning), restoration (restoration),
and liabilities like. Basically, ISAK 9 eliminate confusion regarding the treatment of
changes that arise will be treated as profit and lossor increase or decrease the value of
the assets concerned. Recording ISAK 9 arranged in paragraphs 05 and 06 regarding
the change the measurement inof decommissioning operaasi, restoration or liability
similar to that is the result of changes in the estimated time occurrence or amount of
the outflow of resources to contain future economic benefits required to settle

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liabilities or changes in the discount rate and there are several provisions, among
others: a) if the related asset is measured using the cost model and b) if the asset is
measured using the revaluation model.

IAS 50 (revised 2010) also explained that the two conditions the presentation
of offsettingfinancial assets and financial liabilities generally can not be satisfied and
offsetting is usually inappropriate when: a) several different financial instruments are
used to emulate the features of the financial instrument single (instrument synthesis),
b) financial assets and financial liabilities derived frominstruments financialwith
exposure to major risk of the same (eg, assets and liabilities within a portfolio of
forward contracts or derivative instruments etc.), but involvinga different opponent,
c) financial assets and other assets pledged as collateral for financial liabilities that
are non recourse, d) financial assets placed by the debtor in trust for the purposes of
settlement of liabilities withoutassets financialwere received by the creditor at the
time of settlement of liabilities (eg, formation of a sinking fund), e) liability arising
out of eventswhich diekspektasikancaused losses can be recovered through a third
party to the insurance contract claims.

Effect of IFRS Convergence Against Liability Existing In theReport

Consolidated

To realize the objective of making the consolidated statement that it woul

provide an objective and appropriate for the overall position and activities of an entity
that consists of a number of companies linked special which the report is expected to
not mislead parties concerned and should be based on the economic substance of
events as well, then in the of Preparation financial statements consolidated statements
there are several steps that need to be done. First, the financial statements of the
parent and child are combined and sum similar posts. Merger and summation similar
items, such as assets with the assets, liabilities and liabilities, equity and the equity,
income with the income and expense. Investments of the parent residing in

13
subsidiaries with a portion of the equity of equity of an entity are eliminated and
bring goodwill. Second, the non-controlling interest or in IAS 1 a) long before
dikonvergensi in the IFRS interests minorityare identified. The owners other than the
parent in subsidiaries controlledby the parent company. The third transaction balances
income and expenses areintra-group eliminatedbusiness in full. Fourthly there is a
transaction that should be eliminated include: a) an investment account with the
subsidiary's equity are eliminated. Differences in the fair value and the book value
should be taken into account in the consolidation (the fair value the of consolidated ),
b) of debt that appear between the child and the parent company should be
eliminated, c) if the goods are not sold, the profit unrealized shall be deducted from
the value of the investment and affects earnings which has been recognized. Compile
The combined consolidated statements of the parent entity and its subsidiaries do
look easy, but the incorporation of these reports will be adapted to shareholding of the
parent company to subsidiaries. If investors to shares in an entity of fifty percent
(50%) then in reporting will be divided by invested, in the example of fifty percent.
In the consolidated report, there are accounts Minority interests
(Minority interest) and contained in SFAS old. Currently under SFAS 4 (revisied
2009) already converging into Non- controlling Interests (non-controlling
interest). The account will appear in an entity berkolidasi and not for a stand-alone
entity. The changes are not just about changing the term but also altering the
meaning. Non- controlling interests ( non-controlling interest) is the equity of
subsidiaries that are not directly attributable or indirect parent entity. While the
previous definition of the Minority Interest ( minority interest) is very different from
that part of the results of operations and part of the net assets of subsidiaries that are
not owned, directly or indirectly directly by an entity. As a result of these changes
emerged a new view the notion of an entity. When Minority Interest (minority
interest) follow SFAS long served between liabilities and equity, but Interests Non-
controlling (non-controlling interest) is presented as part of equity separately from the
equity attributable to the parent entity.

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CONCLUSION
IFRS Convergence is a GAAP (Financial Accounting Standards) The latest to
be followed by our country as a tangible Indonesia Indonesia's participation in the G-
20 ( Group of Twenty Finance Ministers and Central Bank Governors) or Group of
Twenty Finance Ministers and Bank Governors Central established in 1999 and aims
to facilitate countries industrialized and developing countries together to discuss
various issues locks in the world economy. IFRS Convergence has also been agreed
and approved by nineteen developing countries, one of which is Indonesia and
EU. So it is imperative that Indonesia also took measures that have been agreed to
nineteen other countries to implement such convergence.
Differences in the presentation of liabilities after converging IFRS evident if
previously on the right side of financial statements that have not been converging
towards IFRS is empty or there is no explanation of the foreign languages that will
will be used or displayed by the stakeholders, which are in accordance with SFAS 57
(revised 2009) so that investors and stakeholders can read the report The finances are
in accordance with the standards specified in IFRS. In the consolidated report, there
Minority Interest ( minority interest) follow SFAS old, if presented between liabilities
and equity, but Interests Non-controlling ( non-controlling interest) is presented as
part of equity separately from the equity attributable to the parent entity. Interest Non-
controlling ( non-controlling interest) illustrates part of the net assets
subsidiary owned by subsidiaries.
Broadly speaking, the presence of the IFRS convergence fraud most likely
done by one entity will terminimkan due IFRS standards are applied to the use of the
real state of a financial statements. The consolidated report which is also a joint report
finance between the subsidiaries and the parent company will also report the financial
position consolidated in real or tangible for applying IFRS incorporation similar
accounts at each reporting. It would be real clear minimize fraud to "beautify" the
existing liabilities in the report consolidation and with it the stakeholders and
investors will get info valid on the consolidated statements related, so there is no

15
party disadvantaged in reading financial statement IFRS standards. However, please
note that to determine whether an entity actually reported its consolidated financial
statements well, it should be done step - more detailed measures, which examine
financial ratio and check data in the field with the data reported.

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 DAFTAR PUSTAKA

Desmal, Irvan. 2011. Konvergensi IFRS: Suatu kajian Literatur.

http://www.irvandesmalcpa.wordpress.com/2011/12/07/konvergensi-ifrs-suatu-
kajian-literatur/.(diakses 22 Mei 2013).

FASB Interpretation 46 (R) SIC-12 PSAK No 4 Tahun 2009.

Floyd A. Beams-Amir Abadi Yusuf. (2000). Akuntansi Kuangan Lanjutan di

Indonesia. Buku Satu. Jakarta : Salemba Empat.

Husnan, Suad. 2000. Manajemen Keuangan Teori dan Penerapan (Keputusan

Jangka Panjang) Edisi Keempat. BPFE UGM. Yogyakarta.

Ikatan Akuntan Indonesia. 2009. Standar Akuntansi Keuangan. Jakarta: Salemba

Empat.

Kartikahadi, Hans. 2012. Akuntansi Keuangan berdasarkan SAK berbasis IFRS.

Jakarta : Salemba Empat.

Rizki, Rezwan. 2012. Laporan Laba Rugi Komprehensif. http://rezwan-

rizki.blogspot.com/2012/05/laporan-laba-rugi-komprehensif.html?m=0.(diakses 17
Mei 2013).

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