Open AccessANALISIS PERLAKUAN AKUNTANSI ASET BIOLOGIS TINJAUAN TEORITIS ADOPSI IAS 41
Author(s) -
Nur Afni Yunita,
Nur Ramadani
Publication year - 2019
Publication title -
e-mabis/e-mabis: jurnal ekonomi manajemen dan bisnis
Language(s) - English
Resource type - Journals
eISSN - 2598-9405
pISSN - 1412-968X
DOI - 10.29103/e-mabis.v20i1.389
Subject(s) - value (mathematics) , business , mathematics , statistics
This study animed to determine how the treatment of biological assets in PTPN IV and the comparison of the tretment of biological assets based on the standars applied by PTPN IV with IAS 41. The objects in this study were the treatment of biological assets in PTPN IV. The research method used was descriptive qualitative research. The reseults of this study indicated that the recongnition, presentation, and disclosure for biological assets at PTPN IV was in accordance with IAS 41, but for measuring biological assets using the acquisition price while IAS 41 measures biological assets using fair value.