Case Study The Effect of Amandement On Accounting Standards About Agricultural Activities to Financial Statements: Case Study of Oil Palm Plantation Companies in Indonesia  

Oleh:

Siborutorop, Gorys ; Nainggolan, Dwi Astuti Rosmianingrum

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Mini Economica Media Komunikasi Ilmu Ekonomi no. 47 (2017), page 54-68.
Topik: Agricultural accounting; PSAK 69; fair value; biological assets; oil palm plantation companies

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM89 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This thesis analyzes the effect that would arise from amandements on accounting standards related to agricultural activities on oil palm oil plantation companies' financial statement, especially those that are listed in IDX. The analysis was derived from analysis on PSAK 69, accounting activities on related companies that are listed in Malaysia and Singapore's exchange, also transcripts from interviews with Indonesian appraisers. This research use study case method to explore the problems related to this topic thoroughly and holistically. The results of this research are lack of illustrative examples that depict the condition of agricultural activities in Indonesia in PSAK 69, the possibility of decrease in comparability in total assets and net income in related companies' financial statement because of PSAK 69's implementation in the future

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