Evaluation of Recognition, Measurement, and Presentation of Financial Statements of PT Dinamik Prima Persada According to Statement of Financial Accounting Standards 1

Abstract

This study aims to identify and evaluate the recognition, measurement, and presentation of the financial statements of PT. Dinamik Prima Persada by Statement of Financial Accounting Standards 1. This type of research is a case study; descriptive analysis is used. Data collection techniques in this study were interviews and documentation methods. The validity of the data was tested by the triangulation method. The results of this study indicate the concept of recognition and measurement of PT. Prima Persada Dinamik is in accordance with Statement of Financial Accounting Standards 1. The concept of a presentation at PT. Prima Persada's dynamics are not in accordance with Statement of Financial Accounting Standards 1. Financial reports of PT. Prima Persada's dynamics only consist of a statement of financial position and an income statement, so it still needs to be completed.