Image of Evaluasi Penerapan PSAK 73 tentang Sewa Guna Usaha di PT Satu (Laporan Magang)

Text

Evaluasi Penerapan PSAK 73 tentang Sewa Guna Usaha di PT Satu (Laporan Magang)

This internship report discusses the conformity of PSAK 73 with the implementation of rental accounting standards applied by PT Satu in recording leases. This implementation and conformity needs to be given more attention to find out the value of assets and liabilities comprehensively in the company's financial statements. The scope of discussion of this internship report is about changes in PSAK 73 from IAS 17, the impact of these changes, the recording process, and the assessment of effectiveness in its implementation. The author evaluates by comparing the evaluation framework, namely the theory that has been studied in the Financial Accounting 2 and PSAK 73 courses with the experience and insight that the author got during his internship at PT Satu. The evaluation carried out shows that the implementation of lease accounting, based on PSAK 73, carried out by PT Satu has the same essence as the theory in the evaluation framework. However, it still has differences with the theory that is adapted to the conditions of the scope of PT Satu. From the student's point of view, this evaluation shows that every existing theory that has been studied cannot be applied immediately, however, adjustments need to be made as faced by PT Satu in the recording process..Ada Tabel

Ketersediaan

Call NumberLocationAvailable
13238PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI.,
Edisi -
Subjek Lease
PSAK 73
Financial report
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiv, 38 p. ; diagr. ; 30 cm
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
Lampiran Berkas Tidak Ada Data