Penerapan Akuntansi Aktiva Biologis Berdasarkan IAS 41 pada Peternakan Sofyan Dairy Farm

Kurniawan, Kurniawan (2012) Penerapan Akuntansi Aktiva Biologis Berdasarkan IAS 41 pada Peternakan Sofyan Dairy Farm. S1 thesis, STIE Indonesia Banking School.

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Abstract

This research focuses on the application of the biological assets accounting in Sofyan Dairy Farm. It attempts to achieve three main purposes: (1) to apply of the biological assets accounting based on international accounting standard about agriculture (IAS 41) in Sofyan Dairy Farm, (2) to analyse obstacle on the application of the biological assets accounting in Sofyan Dairy Farm (3) to analyse impact after the application of the biological assets accounting in Sofyan Dairy Farm . The result of this research stated that fair value is the method that Sofyan Dairy Farm used at the time of applying biological assets accounting. Application of the biological assets accounting also give impact to income statement and statement of financial position. Keyword: Biological Assets Accounting, , Fair Value, and IAS 41.

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Prodi S1 Akuntansi
Depositing User:	Ms Dyta Medina
Date Deposited:	06 Nov 2020 08:23
Last Modified:	17 Jul 2024 01:21
URI:	http://repository.ibs.ac.id/id/eprint/1306

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