Impact Profit When Implementation of International Financial Reporting Standards (IFRS)

Surtikanti Surtikanti ()
Additional contact information
Surtikanti Surtikanti: Department Accounting, Indonesia Computer University, Indonesia

Finance, Accounting and Business Analysis, 2020, vol. 2, issue 1, 1-10

Abstract: Objective: The purpose of the study the implementation of the International Financial Reporting Standards (IFRS) regarding Investment, Property company profit after the adoption of International Financial Reporting Standards (IFRS) regarding Investment Property and analysis of application of IFRS on Property Investment to increase company profits. Then what will be investigated is the valuation of investment properties using the fair value model and the difference between the profit balance before tax and operating income. Methodology: The study examines financial statement observation, within 2010-2015 financial statements from PT. Astra International Tbk. using descriptive statistics, correlation and regression analyses. Results: It is found of the study prove how an increase in property value is obtained by an increase in corporate profits after the application of the International Financial Statements.

Keywords: International Financial Reporting Standards; Investment Property and Profit (search for similar items in EconPapers)
Date: 2020
References: Add references at CitEc
Citations:

Downloads: (external link)
http://faba.bg/index.php/faba/article/view/28/18 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aan:journl:v:2:y:2020:i:1:p:1-10

Access Statistics for this article

More articles in Finance, Accounting and Business Analysis from University of National and World Economy, Institute for Economics and Politics Contact information at EDIRC.
Bibliographic data for series maintained by Yanko Hristozov ().