PERLAKUAN ASET BIOLOGIS (TANAMAN BELUM DEWASA, TANAMAN DEWASA DAN PERSEDIAAN) TINJAUAN IAS 41 (Studi Kasus pada PT.Cipta Lestari Sawit) Di Palembang

SAPUTRI, SEPTA ARYANTI and Wahyudi, Tertiarto and Hakiki, Arista (2018) PERLAKUAN ASET BIOLOGIS (TANAMAN BELUM DEWASA, TANAMAN DEWASA DAN PERSEDIAAN) TINJAUAN IAS 41 (Studi Kasus pada PT.Cipta Lestari Sawit) Di Palembang. Undergraduate thesis, Sriwijaya University.

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Abstract

Biologycal asset are plant and living animal, in agriculture company biologycal asset classified by unadult plant, adult plant and inventory. Object of the research is PT. Cipta Lestari Sawit, one of company in agriculture company specially in palm industries at Palembang. The purpose of the research for know how about accounting treatment for biological asset.in PT. Cipta Lestari Sawit and compare with PSAK 69. And to reach accountability for financial statement company must make a note to disclouse biologycal asset. The research showed have a difference in classified biologycal asset in PT. Cipta Lestari Sawit and in PSAK 69. Look at finally research of researcher, difficult for company to following the standard, because less of socialitation from goverment and knowledge about biologycal asset in this company.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Biologycal asset, PSAK 69, Recognition, Measurement, And disclosure
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management
Divisions: Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mrs Dies Meirita Sari
Date Deposited: 14 Sep 2019 07:15
Last Modified: 14 Sep 2019 07:15
URI: http://repository.unsri.ac.id/id/eprint/7481

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