Law Number 37 of 2004 on the Bankruptcy and Delay of Debt Payment Obligations (PKPU) carries a principle called “going concern”. This term is commonly used in the field of accounting related to the financial statements of a company (entity) made by public...
The development of the world economy, including in the Southeast Asian region and in member countries of the Association of Southeast Asian Nations (Asean), resulted in the decreasing boundaries between countries in carrying out economic activities. It facilitates...