Mukhlis Primary Author 1262401032 Additional Author mixed material bibliography Pekanbaru Pustaka Politeknik Caltex Riau 2015 id Indonesia

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Jumlah Halaman : 69 | Ukuran : 20x14 cm Biological asset is a living animal or plant. International Accounting Standards Committee (IASC) has published in the International Financial Reporting Standards (IFRS), the accounting treatment for biological assets set out in International Accounting Standard 41 (IAS 41) which covers accounting for the agricultural business sector. IAS 41 on biological assets aims to regulate the accounting treatment and disclosures related to agricultural activity. The accounting treatment for biological assets has not yet regulated in PSAK (Statement of Financial Accounting Standards). The study was conducted at PTPN V Pekanbaru (Persero) which is engaged in oil palm and rubber and processes the results into crude palm oil (CPO). This study aims to determine how the accounting treatment for biological assets as well as comparison of biological assets accounting treatment applied by PT PTPN V Pekanbaru (Persero) with the accounting treatment for biological assets based on IAS 41. At the PTPN V biological assets are measured based on the value of the acquisition and presented at the balance sheet at book value (cost less accumulated depreciation). It can be considered that this value is measured so that the value obtained is more reliable. And to get the reliability of financial statements, PTPN V has to make biological assets related records. Keywords: Accounting Treatment, biological assets, IAS 41, Plantation, PTPN V. PA Akuntansi Politeknik Caltex Riau Politeknik Caltex Riau PA A PA1262401032 Perpustakaan PCR (Rak R) PA A 7743 2019-03-21 00:00:00 2021-09-23 12:17:56 machine generated