EVALUASI PERLAKUAN AKUNTANSI TERHADAP DEPRESIASI, PEROLEHAN DAN PENGHAPUSAN ASET TETAP PADA PT BINTANG CORPORATE GROU PALEMBANG

SILITONGA, BRENDA MONIKA and Wahyudi, Tertiarto and Tjandrakirana, Rina (2019) EVALUASI PERLAKUAN AKUNTANSI TERHADAP DEPRESIASI, PEROLEHAN DAN PENGHAPUSAN ASET TETAP PADA PT BINTANG CORPORATE GROU PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this research was to determine whether the accounting treatment of fixed assets in the company was in accordance with Financial Accounting Standards no. 16 based on the determination of acquisition price at the time of initial recognition, measurement of fixed assets after initial recognition, termination of the use of fixed assets and disclosures in the financial statements of the company.This research was a case study. The obtained by conducting interviews and documentation. The data analysis technique used by describing the obtained from the company, and then comparing it by recalculation it in accordance with financial accounting standards No. 16.Based on research results it indicated that the accounting treatment for fixed assets consisting of cost determination, the measurement of fixed assets after initial recognition, termination of fixed assets and fixed asset disclosures in the financial statements was already accordance with Financial Accounting Standards No. 16 revised 2007. But there was one thing to note for the company that was need to review the previous accounting policies related to the measurement of the value of fixed assets to reflect the fair value of fixed assets of the company.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	fixed Assets, Gain, Depreciation,
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 5183 not found.
Date Deposited:	03 Feb 2020 08:10
Last Modified:	03 Feb 2020 08:10
URI:	http://repository.unsri.ac.id/id/eprint/26913

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