Evaluasi Perlakuan Aset Akuntansi atas Aset Tetap pada PT Start-up IMT (Laporan Magang)

Deskripsi

The internship report discusses evaluation of accounting treatment carried out by PT Start-up IMT of its fixed assets based on PSAK 16. PT Start-up IMT is a multinational start-up company engaged in online marketplace sector which originated from Indonesia. Specifically, the accounting treatment that is evaluated is the recognition and measurement pratices of fixed assets. Through evaluation, several inaccuracies of accounting treatment of PT Start-up IMT’s fixed assets are detected based on PSAK 16. The evaluation result suggests improvements in PT Start-up IMT accounting practices and policies of fixed asset to fully comply with accounting standards.