Analisis atas pengakuan pendapatan dan kapitalisasi biaya eksplorasi dan pengembangan pada perusahaan tambang : dalam proses financial due diligence PT. XYZ

Deskripsi

This internship report discusses about analyzes on revenue recognition and capitalization of exploration cost on mining company related to financial due diligence process of PT XYZ. In doing this financial due diligence of PT XYZ, the auditor used agreed upon procedure as a method. The standard applied in Indonesia related to coal mining company is UU No. 4/2009, PSAK 23, and PSAK 33. The results of this report are revenue recognition and capitalization of exploration cost that have been done by PT XYZ has met the standard; however there are several practices that have not met standard. Ada tabel