Ulil Albab
Vol. 1 No. 8: Juli 2022

Aset Tidak Berwujud Berdasarkan PSAK 19 dan IAS 38

Fiska Dela Mustapa (Universitas Telkom)
Hani Widianingrum (Universitas Telkom)
Nova Agnia Astika (Universitas Telkom)
Salma Andavira Raihana (Universitas Telkom)
Zahra Zelina Deaprila (Universitas Telkom)
Galuh Tresna Murti (Universitas Telkom)

Article Info

Publish Date
28 Jun 2022

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.

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Journal Info
Ulil Albab
Website

Abbrev

JIM

Publisher

CV ULIL ALBAB CORP

Subject

Religion Humanities Economics, Econometrics & Finance Education Social Sciences

Description

ULIL ALBAB : Jurnal Ilmiah Multidisiplin diterbitkan oleh CV. ULIL ALBAB CORP. ULIL ALBAB : Jurnal Ilmiah Multidisplin menerbitkan artikel bidang multidisiplin, termasuk : Pendidikan, Hukum, Ekonomi, Agama, Pendidikan, Kesehatan, Teknik, Kebijakan Publik, Pariwisata, Sosial dan Politik, Budaya, ...