ANALISIS PERLAKUAN AKUNTANSI ASET TETAP BERWUJUD PADA RUMAH SAKIT MUHAMMADIYAH PALEMBANG

PRIMADONA, AYU and Meirawati, Eka (2014) ANALISIS PERLAKUAN AKUNTANSI ASET TETAP BERWUJUD PADA RUMAH SAKIT MUHAMMADIYAH PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine whether the accounting treatment of fixed assets employed by the Hospital Muhammadiyah Palembang has been carried out in accordance with IAS 16 Revised 2011. The methodology in this paper is a qualitative descriptive method by observing and analyzing an object of research problems that occur in a place that is a study of the suitability of using analysis tools namely IAS 16 Revised 2011 then draw conclusions of the problems examined. From these results it can be concluded that the treatment of tangible fixed assets is still not in accordance with IAS 16 Revised 2011 ie on initial recognition of fixed asset, the expenditure after the acquisition of fixed assets, fixed assets measurement recognition, measurement after initial recognition and disclosure of fixed assets fixed assets at the financial statements.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Fixed Assets, IFRS, IAS 16 Revised 2011
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	08 Feb 2021 04:44
Last Modified:	08 Feb 2021 04:44
URI:	http://repository.unsri.ac.id/id/eprint/42374

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