@thesis{thesis,
		author={Kurniawan  Kurniawan},
		title ={Penerapan Akuntansi Aktiva Biologis Berdasarkan IAS 41 pada Peternakan Sofyan Dairy Farm},
		year={2012},
		url={http://repository.ibs.ac.id/1306/},
		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.}
		}