ANALISIS PENERAPAN AKUNTANSI BIOLOGIS MENURUT INTERNASIONAL ACCOUNTING STANDART (IAS)41 PADA PT.PERKEBUNAN NUSANTARA X SURABAYA

Subroto, Aaliyah Rizqy (2023) ANALISIS PENERAPAN AKUNTANSI BIOLOGIS MENURUT INTERNASIONAL ACCOUNTING STANDART (IAS)41 PADA PT.PERKEBUNAN NUSANTARA X SURABAYA. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.

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Abstract

This study aims to determine the recognition, measurement, and disclosure of biological assets between PT. Nusantara X Surabaya Plantation with IAS 41 Agriculture. This research method uses descriptive qualitative research conducted through case studies, with primary and secondary data sources. Data collection techniques using interviews and documentation. The results of this study indicate that the company has not complied with IAS 41 regarding the application of biological assets, the company recognizes biological assets as seasonal plants, by measuring the cost of biological assets based on the acquisition cost of the plants, and does not record disclosure of impairment gains or losses.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Biological Assets, Accounting Application, IAS 41 Agriculture
Subjects: Accounting > Cost Accounting
Accounting > Cost Accounting
Divisions: Faculty of Economic & Business > Bachelor of Accountancy
Depositing User: Perpus Ubhara Surabaya
Date Deposited: 12 Jun 2024 02:40
Last Modified: 12 Jun 2024 02:41
URI: http://eprints.ubhara.ac.id/id/eprint/2520

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