Analisis penerapan IAS 41 dalam penentuan nilai wajar aset biologis dan prosedur audit yang terkait pada perusahaan perkebunan kelapa sawit

Deskripsi

This internship report discusses the implementation of IAS 41 in determining the fair value of palm oil plantation assets or biological assets in PT SPNE, the differences compared to Statement of Financial Accounting Standards (SFAS) No. 16, and related audit procedures on those biological assets. Due to the fact that PT SPNE is a subsidiary of a foreign holding company, PT SPNE applies two standards to assess its biological assets? value, which are SFAS 16 regarding Fixed Assets and Other Assets, and IAS 41 regarding Agricultures. The differences and effects in accounting treatment and audit procedures as a result of using those two standards will be explained and analyzed in this report.Ada tabel