![]() It turns out that what MSME players need is in line with our PKM theme, namely making cash flow reports. The method of implementation is carried out by first conducting surveys related to what is needed by MSME players. ![]() IAI itself issued a special financial accounting standard for MSMEs called Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). As the reason for this change, it is stated that historical cash flow information is useful for: (1) showing the amount, timing and certainty of future cash flows, and (2) examining the accuracy of the estimation of future cash flows. 04), determined that the statement of changes in financial position should no longer be presented as a statement of cash flows, but must be a cash flow statement. ![]() Starting in 1994, IAI, through Statement of Financial Accounting Standards (PSAK) number 2 (para. ![]() The Indonesian Institute of Accountants (IAI) (1994: 2) states that financial statements consist of balance sheets, income statements, changes in financial position reports (in the form of cash flow reports), notes and other reports as well as explanatory material that is an integral part of financial statements.
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