Roesida, Alita (2012) Analisis Penerapan PSAK No.16 (Revisi 2007) Atas Akiva Tetap Pada Badan Layanan Umum Rumah Sakit Jantung Dan Pembuluh Darah Harapan Kita. S1 thesis, STIE Indonesia Banking School.
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Abstract
This research focuses on the application of the fixed assets accounting in Harapan Kita National Cardiovascular Center. It attempts to achieve two main purposes: (1) to observe implementation of financial accounting standard about fixed assets (PSAK No.16) in Harapan Kita National Cardiovascular Center, (2) to observe impact of implementation fair value based on fixed assets valuation in Harapan Kita National Cardiovascular Center. The result of this research stated that Harapan Kita National Cardiovascular Center has been applied financial accounting standard (PSAK No.16) for its fixed assets favorably. Harapan Kita National Cardiovascular Center applied cost model in valuation of fixed assets. Implementation of revaluation model 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: | Prodi S1 Akuntansi |
| Depositing User: | Ms Dyta Medina |
| Date Deposited: | 08 Oct 2020 04:59 |
| Last Modified: | 08 Oct 2020 04:59 |
| URI: | http://repository.ibs.ac.id/id/eprint/1513 |
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