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Implementasi PSAK 30 (Revisi 2007) dalam proses leasing pesawat pada PT ABC
This internship report discusses about implementation PSAK 30 (Revise 2007) on leasing aircraft in PT ABC, an airline company. Based on PSAK 30 (Revise 2007), The classification of leases adopted in this Standard is based on the extent to which risks and rewards incident to ownership of a leased asset lie with the lessor or the lessee. Based on PSAK 30 (Revise 2007), leasing of 6 (six) aircrafts must be classified as finance lease. Before PSAK 30 (Revise 2007) exist, the leasing of 6 (six) aircrafts classified as operating lease. Because of the changes on leasing classification, the company must do restatement of financial statements using retrospective methode. In conclusion, the company follow PSAK 30 (Revise 2007) on their leasing 6 (six) aircrafts process. The company do the restatement using retrospective method.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6547 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia 2009 |
|---|---|
| Edisi | - |
| Subjek | Financial statements Leasing Restatement |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xii, 64 p. : diagr. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |