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RATIH Putri S PUTRI WULANDARI
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Economics, Econometrics & Finance

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PENERAPAN PENILAIAN ASET TETAP BERDASARKAN INTERNATIONAL FINANCIAL REPORTING STANDARDS PADA PT BANK JATIM CABANG NGANJUK S PUTRI WULANDARI, RATIH Putri
Jurnal Akuntansi AKUNESA Vol 1, No 2 (2013): AKUNESA (Januari 2013)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

Every financial institution or non financial institution must have fixedassets that used to support operational activities. Fixed assets mostlyused on a limitation term over 1 year. On fixed assets, we also knowabout cost of fixed assets, depreciation and fixed assets revaluation.Ruegulation that used for fixed assets is International AccountingStandards Board, but on the future with international standards, so weused International Financial Reporting Standards. These standardsused for financial information user’s easily.Keywords : Fixed assets, cost of fixed assets, depreciation, fixed assetsrevaluation, IFRS.
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