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Pencatatan dan perlakuan akuntansi atas akun tanaman perkebunan kelapa sawit PT Gembira
The focus of this report is showing accounting treatment of palm plantations in PT Gembira. In here we also compare the accounting treatment of palm plantation in PT Gembira, PSAK 16, accounting standard for government owned plantations and the changes that result from adoption of IAS 41. The result indicated that presentation, recognition, measurement, depreciation and disclosure of palm plantations in balance sheet comply with PSAK 16. Presentation, recognition, measurement, depreciation method, and disclosure of immature and mature plantations also comply with accounting standard for government owned plantations excepting classification, useful life of mature plantations, and disclosure of nursery. The changes that result from adoption of IAS 41 is change in classification, change in recognition and measurement, and additional disclosure of palm plantations. Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6856 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Departemen Ilmu Akuntansi Fakultas Ekonomi Universitas Indonesia 2010 |
|---|---|
| Edisi | - |
| Subjek | Accounting Accounting treatment Palm plantation |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiii, 67 p. : il. ; 30 cm & lamp |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |