Open AccessAnalysis of the Calculation of Fixed Assets Depreciation Methods Between PSAK and the Taxation Law and Its Implications for Financial Statements (Case Study at Pt. Prima Beton Bangun Persada).
Author(s) -
Yoovia Nur Chumaidah,
Imelda Dian Rahmawati
Publication year - 2021
Publication title -
academia open
Language(s) - English
Resource type - Journals
ISSN - 2714-7444
DOI - 10.21070/acopen.5.2021.1636
Subject(s) - depreciation (economics) , consumption of fixed capital , earnings before interest, taxes, depreciation, and amortization , fixed asset , profit (economics) , economics , balance sheet , book value , finance , monetary economics , business , accounting , microeconomics , production (economics) , earnings , financial capital , capital formation