Penilaian Aktiva Hayati

Endang Sri Wening

Abstract


Wood stands and animals are still alive is the company's assets that are sometimes not rated by the company, as well as the value added created because of growth, are also not recognized by the company. Whereas information concerning the value of biological assets (animals and plants) is a very important information to estimate the cash flows that may be obtained. In its assessment used biological fair value of assets owned by the company. This article aims to provide an overview of how to assess the biological assets owned by the companies of agriculture so that the company can estimate the cash flows that would be obtained. 

 

 

Keywords


Assets; Asset Conservation; accretion; Exchange Output Value; Exchange Input Value

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References


Ahmed Belkaouli. 1998. Accounting Theory (Teori Akuntansi), terjemah, AK Group Yogya, cetakan Januari.

Eldon S. Hendriksen. 1993. Teori Akuntansi, terjemah, Erlangga.

Internet Webside. 2000. Http//:www.iasc.org.

Ruchiyat Kosasih. 2000. Biological Assets: Bagaimana Standar Akuntansinya?, Media Akuntansi, No.5/Th.1/Des-Jan.

Theorodorus M. Tuanakotta. 1999. Teori Akuntansi, buku satu, Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia.


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