Accounting and Business Journal
Vol 3 No 1 (2021): ACCOUNTING AND BUSINESS JOURNAL

MEASUREMENT PALM OIL AS BIOLOGICAL ASSETS USING PSAK 69 THAT ADOPT IAS 41

Siahaan, Audrey Margareth (Unknown)

Article Info

Publish Date
30 Mar 2021

Abstract

IAI has just implemented PSAK 69 which is the adoption of IAS 41. Indonesia has a large oil palm plantation, which requires an assessment of reliable biological assets. The use of fair value in accordance with PSAK 69 wants to be seen to be implemented or not. The researcher used a literature study to see how IAS 41 was adopted by PSAK 69 in various countries. Of the 9 journals analyzed only one said that fair value can be relied on compared to historical value. Fair Value is very difficult to use because there are several constraint factors. Therefore, the assessment of FFB which is an agricultural product from oil palm has a variety of acquisition values in accordance with the location of the plantation area.

Copyrights © 2021




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Accounting and Business Journal
Website

Abbrev

Accountingandbussinessjournal

Publisher

Universitas Pembangunan Panca Budi Medan

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Description

The aim of this journal publication is to disseminate the conceptual thoughts or ideas and research results that have been achieved in the area of accounting Behavioural Accounting Financial Accounting Management Accounting Auditing Behavioral Finance Islamic finance Sharia Accounting Accounting ...