PENERAPAN PSAK NO.30 MENGENAI PERLAKUAN AKUNTANSI SEWA GUNA USAHA AKTIVA TETAP

RAHAYU, AISYIYAH AIDA PUTRI (2015) PENERAPAN PSAK NO.30 MENGENAI PERLAKUAN AKUNTANSI SEWA GUNA USAHA AKTIVA TETAP. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

In theconstruction company, the fixed assetsis an essential partof theassets ownedbythe company, becausethe assethasthe largestproportionofsuch property. Theseacquisitionscan be fulfilledbythe companyin the form ofleaseorleasing.This study is performed to determine the recording, recognition, measurement, reporting, and disclosure of accounting for the acquisition of fixed assets are leased performed on PT.Uniteda Arkato.This studyisshapedby using acase studyapproach todescriptivestudiesthatdepictinghow theaccounting treatment ofleasesbythe companyin comparisonwiththe provisions ofPSAK No.30From this researchit is known thatthe lease accountingtreatmentare included inoperating leasecriteriaandPTWaskitain doingleaseat PT. UnitedaArkatohas donerecording, recognition, measurement, accountingis in accordance withPSAKNO.30butinformationreporting, anddisclosureare notgivenso that researchersidentifyinformantsin accordance with PSAKNO.30tobe able topresent areasonablereportinganddisclosure. Keyword : Lease accounting, operating lease

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 06 Feb 2017 06:36
Last Modified: 06 Feb 2017 06:36
URI: http://eprints.perbanas.ac.id/id/eprint/91

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