Analisis Penerapan Fair Value Based Pada Aktiva Tetap Pada PT. Pembangunan Jaya Ancol, Tbk.

Sari, Perwita (2010) Analisis Penerapan Fair Value Based Pada Aktiva Tetap Pada PT. Pembangunan Jaya Ancol, Tbk. S1 thesis, STIE Indonesia Banking School.

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Abstract

This study focuses on research of valuation fixed asset in PT.Pembangunan Jaya Ancol,Tbk. It attempts to achieve two main purpose: (1) to observe implementation of financial accounting standard about fixed assets (PSAK No.16) in PT.Pembangunan Jaya Ancol,Tbk, (2) to observe impact of implementation fair value based on fixed assets valuation in PT.Pembangunan Jaya Ancol,Tbk. The result of this study stated that PT.Pembangunan Jaya Ancol,Tbk has been applied financial accounting standard (PSAK No.16) in the valuation and reporting fixed assets favorably. PT.Pembangunan Jaya Ancol,Tbk applied cost model in valuation of fixed assets. Implementation of fair value based on fixed assets valuation gives effect to disclosure of financial statement. Keyword : Fixed Assets, Cost Model, Fair Value Based, and PSAK No.16

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 13 Oct 2020 05:52
Last Modified: 13 Oct 2020 05:52
URI: http://repository.ibs.ac.id/id/eprint/1547

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