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All Journal E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis
Nur Ramadani
Fakultas Ekonomi dan Bisnis Prodi Akuntansi, Universitas Malikussaleh
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PERLAKUAN AKUNTANSI ASET BIOLOGIS TINJAUAN TEORITIS ADOPSI IAS 41 Nur Afni Yunita; Nur Ramadani
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 20, No 1 (2019): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.038 KB) | DOI: 10.29103/e-mabis.v20i1.389

Abstract

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.
Co-Authors Nur Afni Yunita