ANALISIS KEBIJAKAN ATAS HARGA PEROLEHAN DAN PENILAIAN BIAYA YANG BERKAITAN DENGAN ASET TETAP PADA PT. TRIJASA DERMAGA PALEMBANG

YUDHA, M. RENDY PUTRA and Dewi, Kencana and Aryanto, Aryanto (2014) ANALISIS KEBIJAKAN ATAS HARGA PEROLEHAN DAN PENILAIAN BIAYA YANG BERKAITAN DENGAN ASET TETAP PADA PT. TRIJASA DERMAGA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to explain the policies of the acquisition cost and valuation costs related to property and equipment of PT. Trijasa Dermaga Palembang under PSAK well as policy differences over the acquisition price and valuation costs related to property and equipment companies with under PSAK No.16 of 2011 and its effect on the financial statements of the company for the difference in the presentation. The data used in this study is secondary data, comparative qualitative analysis techniques is the recognition by comparing the cost of fixed assets in companies with relevant theories. The results showed that the price of acquisition of fixed assets such as land and inventory group IV has been property recorded, as all costs associated with the acquisition of the asset has been added to the purchase price and all other expenses related to fixed assets which in this case is the cost reparations for the current year is charged regardless of whether the expenditure of material, whether the perceived benefits of more than one year, as well as whether the expenditure was common or unusual

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Acquisition cost and the costs associated with the fixed assets
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	16 Feb 2021 01:50
Last Modified:	03 Mar 2021 02:22
URI:	http://repository.unsri.ac.id/id/eprint/42849

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