AKUNTANSI POST-RETIREMENT BENEFITS, IMPLEMENTASI DAN EVALUASI (Studi Kasus Pada PT. KIMIA FARMA (PERSERO), Tbk ).

AKUNTANSI

PO"'T-X'M'MENI''N"1I5,

TMPLEMENTAST DAN EVALUASI
ISIUdi KT!U. P'dT PT. KTLfl4IARMN IPFR\LRO',

dojubI

t1tuA

dewrnhl ehr ,oe

@ttud ehn @4t^

IbL'

sdt

I

nrroiidEi&o cx Qj

frrrchfllEi. dd

4l

e..tr

d'u5 Pdr,i?(',.dfu

Hsi p4dir ii n Nj!
:4 &bh ertdM
nqeumko nddr e4 rqe F4r

dsr,4d

&di.os, Fr &rgr

dd Fruihlf dhn !e ft{eo r.l^d &rltr )!rs Ddisdhi d'! nr

Fa$ileeq{lhDFad!k6]h!ldr

PENDANULUAN

$d

Ll rtr

hr 116

'(rjdr

hr
dd ridiF Fa-aji $

@4c*ru oLr

ri. a{rrlBilir

tror

!i! !l!B^dr

&4u

rN

L, rla iir Nni!,tu

r-r,i iir

d

fdolh ridr
p{u!

ilr,riiiri r! ji rrD\a rN

a

r!{itrtur

slF rn&F

*( r{ kGeirbruiis r*

!r'h h *ssn4 nen r

niro j!ri'.u

tu

i I Lduqear niqd

Md

M (qr,n iJrd

tf odr rdi

L.{ nqaiudb rc{drq!{ ii re
r * drurrib, t$ JrFid h, '

..i h

! ]!

kLr

frkr r

wuiud

i\! ui

ir

ii.! ui r{ iL! N$ ir!

h Flljn !!]L ii hJou:!

{r t v

kldx(

),r!.

\|j

rr

Da

(rM

^

r

;\&rla irqslD) rbr. 1!r

r|,r, ,!rrr

!n tsnriuretr /4.e/

ftrn6

r!,. !!iu dor4i n{s!u!r,f

a

I d

mq\ojuso

srroslq

@n!r lhi r.i!/
LEoaDldi lbu

dqi!{hli k*rj6 F
(PL6oo)

da

r.oslgL

&

!i tsiriuiei 4/id ,0!rr' raq n
s ID, (lMjA FAR\'\ |ilEqd

iuu; r@jin II wn

pn4 br1ttu

rn$ aielin0r4r *r3

n/

cqidtt 1q.7