Full Description
| Cataloguing Source | LibUI ind rda |
| Content Type | text (rdacontent) |
| Media Type | computer (rdamedia) |
| Carrier Type | online resource (rdacarrier) |
| Physical Description | xi, 68 pages : illustration ; 30 cm |
| Concise Text | |
| Holding Institution | Universitas Indonesia |
| Location | Perpustakaan UI, Lantai 3 |
- Availability
- Digital Files: 1
- Review
- Cover
- Abstract
| Call Number | Barcode Number | Availability |
|---|---|---|
| S-Pdf | 14-17-035471169 | TERSEDIA |
| No review available for this collection: 20319714 |
Abstract
Skripsi ini berisi tentang Dampak Penerapan PSAK 13 Revisi 2011 pada Perusahaan Properti: Studi Kasus pada PT TBI. PT TBI merupakan perusahaan penyewaan menara yang menyewakan bangunan tower yang dimilikinya kepada operator telekomunikasi melalui sewa operasi. Pendapatan utama Perusahaan didapat dari hasil penyewaan atas properti investasinya. Di dalam pengakuan bangunan tower yang dimiliki perusahaan juga terdapat isu dalam perbedaan pengakuan di perusahaan-perusahaan penyewaan me nara yang ada di Indonesia ada perusahaan yang mengakui sebagai properti investasi dan ada juga ya ng mengakui sebagai aset tetap. Kesimpulannya adalah didalam industri penyewaan menara penentuan yang benar atas pengakuan bangunan tower yang dimilikinya adalah sebagai properti investasi karena kriteria-kriterianya mengacu dalam PSAK 13.
This contains about the Impact of PSAK 13 Revised 2011 on Company Property: Case Study on PT TBI. PT TBI is a rental company that rents its tower to telecommunications operators through an operating lease. The company's main revenue derived from the rental of property investment. In the recognition of the company-owned buildings tower there is also an issue in recognitionof differences in tower rent companies in Indonesia there are companies that recognize the investment properties and some are recognized as fixed assets. The conclusion is in industry rent tower the correct recognition of the tower building as an investment property because of the criteria, are referred to in PSAK 13.
This contains about the Impact of PSAK 13 Revised 2011 on Company Property: Case Study on PT TBI. PT TBI is a rental company that rents its tower to telecommunications operators through an operating lease. The company's main revenue derived from the rental of property investment. In the recognition of the company-owned buildings tower there is also an issue in recognitionof differences in tower rent companies in Indonesia there are companies that recognize the investment properties and some are recognized as fixed assets. The conclusion is in industry rent tower the correct recognition of the tower building as an investment property because of the criteria, are referred to in PSAK 13.