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All Journal Ulil Albab
Zahra Zelina Deaprila
Universitas Telkom
Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Aset Tidak Berwujud Berdasarkan PSAK 19 dan IAS 38 Fiska Dela Mustapa; Hani Widianingrum; Nova Agnia Astika; Salma Andavira Raihana; Zahra Zelina Deaprila; Galuh Tresna Murti
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 1 No. 8: Juli 2022
Publisher : CV. Ulil Albab Corp

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Abstract

This article aims to find out how the rules regarding intangible assets in financial statements are based on IAS 38 and PSAK 19. Intangible assets are non-monetary assets that are identified without physical form, whereas non-monetary assets are cash held and assets to be received in cash. whose number is certain or can be determined. This article was written using the literature review method.
Co-Authors Fiska Dela Mustapa Hani Widianingrum Nova Agnia Astika Salma Andavira Raihana