Penyusun
i
DAFTAR ISI
ii
4.1 Pengakuan dan Pengukuran Rugi Penurunan Nilai ........................ 30
4.2 Pengungkapan ................................................................................. 30
BAB III KASUS DAN ANALISIS ........................................................................ 31
A. Kasus ............................................................................................................ 31
B. Analisis......................................................................................................... 31
BAB IV KESIMPULAN DAN SARAN................................................................ 36
A. Kesimpulan .................................................................................................. 36
B. Saran ............................................................................................................. 36
DAFTAR PUSTAKA ............................................................................................. 37
LAMPIRAN LAPORAN KEUANGAN PT HOLCIM INDONESIA TBK ..... 38
iii
LAMPIRAN
iv