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Olimpiade Sains Kota (OSK) 2014 - Ekonomi , Nomor 37

37

If a company’s management should record and report financial data as it saw fit, comparisons among companies would be difficult, if not impossible. Thus financial accountants follow generally accepted accounting principles (GAAP) in preparing reports. In Indonesia, GAAP is well known as ....

a. IFRS

b. IAS

c. PABU

d. IAI

e. AICPA