Malae, Rafyan (2016) Analisis Perlakuan Akuntansi Atas Aset Tetap Berdasarkan Psak 16 Pada Pt. Pln (Persero) Distribusi Jawa Timur. Diploma thesis, STIE Perbanas Surabaya.
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Abstract
PT PLN ( Persero ) Distribution of East Java is a state-owned company working in the field of energy . electricity is an energy that is in need of society . therefore, this company would have large fixed assets to support the needs of the surrounding communities.This study was done to determine how the accounting treatment of IAS 16 Property and Equipment based on PT . PLN ( Persero ) Distribution of East Java has met the specified standard or not . the results of this research is PT PLN ( Persero ) Distribution of East Java using the straight line method in calculating the fixed asset which has been adjusted to the applicable GAAP . so that these companies can be said is in conformity with the existing regulations and other companies should follow. Keywords:Fixed Assets, IAS 16,GAAP
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 24 Oct 2019 04:14 |
| Last Modified: | 24 Oct 2019 04:14 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/5215 |
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