Question: Ratih, a financial analyst found that PT Mentari changed its accounting policy in preparing financial reports every year even though it was not due to

Ratih, a financial analyst found that PT Mentari changed its accounting policy in preparing financial reports every year even though it was not due to new standard provisions. PT Mentari voluntarily changed its acquisition policy. For these changes, PT Mentari has followed the provisions in IAS 8 regarding changes in accounting policies. Ratih is one of the users who uses financial statements to determine the value of a company.

Give advice to Ratih what things to consider in analyzing the financial statements? What provisions in the conceptual framework that might be violated by PT Mentari so that the financial statements are reduced in quality?

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