| dc.description.abstract | The article to explain important things about financial statement in
every part of business entity causes Small and Medium Enterprises
(SMEs) have to compile their financial statement. However, financial
accounting standards are considered too complicated, so that many
SMEs in the regions haven’t made their financial statements based
on their economic activities. Now, SAK ETAP can be use as financial
accounting standards to make easier for SMEs to arrange their
financial statements in order to make sure about the loss or income
from operations and effective, efficient and safe decision making.
Each entity that doing business, it’s not just about profit or loss
derived from their economic activities. But also how much tax should
be calculated and paid for his efforts. SMEs that have set the
standard SAK ETAP as underlying of making their financial
statement, should still refer to SFAS 46 to calculated the income
taxes by tax planning. | en_US |
