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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
Call Number | Location | Available |
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6854 | PSB lt.2 - Karya Akhir | 1 |
Penerbit | Depok: Departemen Ilmu Akuntansi Fakultas Ekonomi Universitas Indonesia 2009 |
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Edisi | - |
Subjek | Cost Mining industry Capitalization Revenue recognition |
ISBN/ISSN | - |
Klasifikasi | - |
Deskripsi Fisik | xiii, 84 p., 4 p. : il. ; 30 cm & lamp |
Info Detail Spesifik | - |
Other Version/Related | Tidak tersedia versi lain |
Lampiran Berkas | Tidak Ada Data |