Browsing by Subject "biological assets"
Now showing items 1-3 of 3
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Accounting Treatment of Biological Assets for Agricultural Companies in Jember and Bondowoso
(2019-01-29)Application of IAS 41-Agriculture in developed countries contrast with agricultural entities conditions in developing countries especially for Indonesia. The adoption of IAS 41 makes DSAK-IAI issue PSAK 69 Agriculture ... -
The Implementation of Accounting Standards for Agriculture (Psak 69): The Analysis of Companies’ Readiness
(2019-01-09)The objective of this research is to analyze the readiness of Accounting Standards for Agriculture (PSAK 69) that should be implemented for 2018 financial statements in Agro Industry Company in Jember and Probolinggo, ... -
Pengaruh Nilai Wajar Aset Biologis Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Sektor Agroindustri Yang Terdaftar DI Bursa Efek Indonesia)
(Jurnal Ekonomi Akuntansi dan Manajemen, 2020-04-01)he purpose of this study is to examine and analyze the effect of the biological aVVeW¶V faiU YalXe on Whe eaUnings management in the agroindustry companies that listed at the Indonesia Stock Exchange (BEI). This research ...