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internal control over financial reporting – (Ekonomi / Bisnis)

Apa itu internal control over financial reporting – (Ekonomi / Bisnis)? yang dimaksud dengan internal control over financial reporting – (Ekonomi / Bisnis) adalah kata yang memiliki artinya, silahkan ke tabel. internal control over financial reporting – (Ekonomi / Bisnis) biasanya ada dalam kamus atau glossary berikut ini untuk penjelasan apa arti makna dan maksudnya.


Pengertian internal control over financial reporting adalah:

Subjek Definisi
Accounting ? internal control over financial reporting : A process designed by, or under the supervision of the company's principal executive and principal financial officers or persons performing similar functions and effected by the company's board of directors, management, and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with GENERALLY ACCEPTED ACCOUNTING PRINCIPLES and includes those policies and procedures that:
1. Pertain to the maintenance of records that accurately and fairly reflect the transactions and dispositions of the assets of the company.
2. Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with GAAP and that receipts and expenditures are being made only in accordance with authorizations of management and directors of the company.
3. Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the company's assets that could have a material effect on the financial statements.
Definisi ?


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