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PALEMBANG
Abstract
The purpose of this study is to determine the treatment of biological asset based on
The Statement of Financial Accounting Standard (PSAK) and International
Accounting Standard (IAS) on PT.Gozco Plantations Tbk Palembang 2012-2013 .
The data collection techniques used are primary data in the form of interviews and
observations and secondary data. Techniques of data analysis in data processing that
is descriptive qualitative. The results showed that treatment of biological assets is
based on The Statement of Financial Accounting Standard (PSAK) No.16 and
International Accounting Standard (IAS) 41 have differences in measurement. The
result of the calculation based on The Statement of Financial Accounting Standard
(PSAK) cost model used by the company also has a difference when calculated with
the revaluation model and fair value based on International Accounting Standard
(IAS). The Measurements using the revaluation model PSAK had similar results with
measurements using International Accounting Standard (IAS) where these
measurements yield a higher value compared to the measurement using the cost
model that resulted in the revaluation model are the addition of the fair value during
the year and the surplus resulting from the increase or decrease in the plant .
Keywords : Biological Assets, PSAK No.16 Cost Model, Revaluation Model and Fair
Value IAS 41,
ABSTRAK
metode akuntansi yang tepat menjadi jenis aset yang berupa tanaman dan
3
Melihat adanya peraturan atas 1.3 Ruang Lingkup Permasalahan
maka rumusan masalah penelitian ini dicapai dalam penelitian ini adalah
4
Accounting Standard (IAS) Pada PT. Hasil penelitian ini diharapkan
7
menguatkan gambaran yang sudah belum menghasilkan (TBM) berkisar
8
Plantations diakui dan diukur c) Jika suatu aset tetap direvaluasi,
9
1. Perlakuan biological asset rugi periode berjalan dan
Publik.Jakarta. .com/2012/11/pengertian-
Committee.2008.International Selatan).Jakarta.Binus
Hasanuddin. Brawijaya.
Berdasarkan International
Accounting Standard 41
Agriculture Dibandingkan
Dengan Berdasarkan
Pada Pt Agro
Indonesia.Jakarta.PPAK
Salemba
Universitas Brawijaya.