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Pengaruh perlakuan akuntansi untuk biaya terhadap perhitungan bagi hasil produksi : studi kasus pada kegiatan usaha hulu minyak dan gas bumi di Indonesia
This internship report analyzes how accounting treatment difference in oil and gas upstream activities in Indonesia will affect the amount of cost recovery given to contractor by the government. Furthermore, it has an impact on the calculation of production sharing between the government and the contractor. Current year cost recovery, of which costs are treated based on Production Sharing Contract (PSC) accounting, will result in a greater amount than when treated based on Statement of Financial Accounting Standards (SFAS). Government?s take on the production sharing will be lesser when contractor?s operating costs are treated with PSC accounting than with SFAS.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8568 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia 2014 |
|---|---|
| Edisi | - |
| Subjek | Financial accounting Cost accounting Oil and gas industry Production sharing contract Cost recovery Accounting treatment |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xvii, 132 p. : il. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |