Analisis Penerapan PSAK 14 terhadap Pencatatan, Pengakuan, Pengukuran, dan Pengungkapan Persediaan Barang Impor (Studi Kasus: PT YAI)
Deskripsi
This study aims to analyze the application of Financial Accounting Standard Statement (PSAK) 14 in recording, acknowledging, measuring and disclosing imported goods inventory and the International Commercial Terms (Incoterm) used by PT YAI. The method used in this research is descriptive qualitative. The results showed that PT YAI was proven to have recorded, recognized, measured and disclosed in accordance with the Statement of Financial Accounting Standards (PSAK) 14. In addition, PT YAI had fulfilled the rights and obligations arising from the application of incoterm. Ada Tabel