d.docx - Finite Uniformity • Keseragaman finite berusaha untuk menyamakan metode akuntansi yang ditentukan dengan keadaan yang relevan dalam situasi

d.docx - Finite Uniformity • Keseragaman finite berusaha...

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Finite Uniformity Keseragaman finite berusaha untuk menyamakan metode akuntansi yang ditentukan dengan keadaan yang relevan dalam situasi yang sama secara umum. Kata finite telah dipilih sesuai dengan devinisi Random House Dictionary “mempunyai batas atau limit;tidak terlalu besar atau tidak terlalu kecil untuk menjadi terukur” contoh keseragaman finite adalah SFAS No.13 tentang lising jangka panjang. Jika lessee mempunyai long-term lessee minimal 75% dari estimasi dari umur ekonimis aktiva, kapitalisasi diperbolehkan. Tapi jika periode leasing kurang dari 75% dari umur ekonomis aktiva, lising ini tidak boleh dikapitalisasikan.
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  • Fall '18
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