Image of Perlakuan akuntansi aset biolojik berupa hewan ternak : studi kasus PT XYZ

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Perlakuan akuntansi aset biolojik berupa hewan ternak : studi kasus PT XYZ

This thesis is about the accounting treatment of biological assets in the form of living cow that ready for sale at PT. XYZ. This thesis also compare the accounting practices of biological asset at the company with the applicable accounting standards in Indonesia that related with biological asset which are SAK ETAP and P3LKEPP. In addition, this paper describe the management?s opinion related to the implementation of IAS 41 or IFRS for SME. Results showed that there were some discrepancies in measurement and disclosure between the accounting treatment of biological assets at PT. XYZ with applicable accounting standards. Based on interviews, company have difficulty in determining the fair value of biological assets and they also feel burdened about the taxation of biological asset revaluation.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8278PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Accounting standards
Accounting treatment
Biological asset
Livestock
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiii, 56 p. : il. ; 30 cm.
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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