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Prosedur Penilaian Aset Negara

Prosedur Penilaian Aset Negara

Ratings: (0)|Views: 2,091|Likes:
Published by Maroz Montanna

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Published by: Maroz Montanna on Apr 17, 2011
Copyright:Attribution Non-commercial

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06/18/2013

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PROSEDUR PENILAIAN ASET NEGARA
 
08/06/112
Tujuan Penilaian Aset Publik
Kepentingan Laporan Keuangan
Kepentingan untuk Jual / Beli, tukar guling / ruislag, sewamenyewa
Bangun Operasikan Transfer / Kembalikan (BOT), BangunTransfer / Kembalikan Operasikan (BOT), KerjasamaOperasi (KSO)
Kepentingan Pengelolaan Aset (Manajemen Aset)
Kepentingan Informasi Eksternal
 
08/06/113
Obyek Penilaian Asset Publik
Berdasar pencatatan pada buku akuntansiyang ada, atau yang dimiliki masing-masingunit (kementerian, badan, dinas dsb)
Dilakukan review pengelompokan sesuaitujuan penilaian dan standar akuntansi
Dilakukan review terhadap aspek legal,penguasaan dan/atau kepemilikan

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