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Analisis dan audit atas perjanjian kerja sama operasi PT AAA

This internship report describes an analysis and audit on joint operation agreement of PT AAA. Core business of PT AAA itself is building and office management service. Joint operation agreement of PT AAA has BOT scheme. Standard used to determine any accounting treatment to this agreement is PSAK 39. However, PSAK 39 has been removed by January 1, 2012 through PPSAK No. 11 and hence standard used by PT AAA also changes, according to its substance. Some problems may arise from this change of accounting policy. Accounting treatment towards the joint operation assets, consists of land and building, differ based on the agreement?s substance. Land in this agreement is classified as investment property according to PSAK 13. On the other side, the building should not be recognized before the concession period is over. Due to restricted access of information, analysis on building recognition is built based two assumptions; whether the building is already within the land before joint operation agreement or not. Ada tabel

Ketersediaan

Call NumberLocationAvailable
8088PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Service management
Auditing
Accounting standards
Joint operation
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiv ; 59 p. ; 30 cm.
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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