Relevansi Penerapan PSAK No. 1 Dan Implikasinya Pada Proses Penyusunan Laporan Keuangan

Abstract

This research explores the relevance of implementing PSAK No. 1 in the context of preparing financial reports. PSAK No. 1, as a fundamental financial accounting standard, has a significant impact on the process of preparing an entity's financial statements. This research analyzes the practical implications of implementing PSAK No. 1 and how it affects the obligations and procedures in preparing financial statements. A qualitative approach was used to analyze data from a variety of sources, including academic literature and practical guides. The findings of this research provide in-depth insight into the relevance and impact of PSAK No. 1 in the practical context of preparing financial reports.