Penerapan Akuntansi Aktiva Biologis Berdasarkan IAS 41 pada Peternakan Sofyan Dairy Farm
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Institusion
STIE Indonesia Banking School
Author
Kurniawan, Kurniawan
Subject
HF5601 Accounting
Datestamp
2020-11-06 08:23:38
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.
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.
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