[ABSTRAK
Skripsi ini membahas mengenai perlakuan akuntansi atas biological asset berdasarkan standar yang berlaku di Indonesia. Perlakuan akuntansi ini meliputipengakuan, pengukuran dan pengungkapan biological asset. Dalam skripsi ini menggunakan satu contoh perusahaan publik yang bergerak dalam industriperkebunan, guna melihat secara nyata dari segi laporan, angka dan resiko yang mungkin terjadi. IAS 41 hanya menjadi pembanding bagi standar yang ada gunamemperoleh kemungkinan terbaik dalam penyajian biological asset di laporan keuangan.ABSTRAK
This thesis discusses the accounting treatment for biological assets based on the applicable standards in Indonesia. The accounting treatment involves therecognition, measurement and disclosure of biological assets. this thesis using an example of a public company engaged in the plantation industry, in order todisclose a fact from several aspects such as reporting, and also the numbers and risks that may occur. IAS 41 only use as a comparison to the existing standards inorder to obtain the best possible presentation of biological assets in the financialstatements. ;This thesis discusses the accounting treatment for biological assets based on theapplicable standards in Indonesia. The accounting treatment involves therecognition, measurement and disclosure of biological assets. this thesis using anexample of a public company engaged in the plantation industry, in order todisclose a fact from several aspects such as reporting, and also the numbers andrisks that may occur. IAS 41 only use as a comparison to the existing standards inorder to obtain the best possible presentation of biological assets in the financialstatements., This thesis discusses the accounting treatment for biological assets based on theapplicable standards in Indonesia. The accounting treatment involves therecognition, measurement and disclosure of biological assets. this thesis using anexample of a public company engaged in the plantation industry, in order todisclose a fact from several aspects such as reporting, and also the numbers andrisks that may occur. IAS 41 only use as a comparison to the existing standards inorder to obtain the best possible presentation of biological assets in the financialstatements.] |
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