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)

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.