ACCOUNTING & FINANCE CORNER
Sunday November 17th 2019

Implications of Implementation of IAS 41 About Agriculture on Forestry Accounting In Indonesia

Dwi Martani

Nurul Husnah

Dahlia Sari

Taufik HIdayat

Annisa

Nia Pramitasari

Megan Freelycia Sumarandak

 

Forest is one of natural resourcs that must be accountably managed. State entitles company to manage production forests. Corporate accountability of concession permit holder is reflected in the financial statements prepared by the company. The company that holds forest concession right manages forest which is one form of biological assests and producces a form of agriculturral products. IAS 41 specifies the accounting treatment for biological assests and agricultural products.

This paper describes analyses on the implications of the implications of IAS 41 in Indonesia. The forestry industry is an industry that is regulated by the goverment, because the entity manages state’s assets should be utilized as much as possible for the public prosperity. On the other hand the international forces require entities to prepare financial statements in accordance with applicable accounting practices internationally. Standard setter should be careful in setting forestry accounting standars, because it is feared thet the standards applied contrary to the regulations in Indonesia, which can rises some problems in the application and implementation

Keywords: Forestry accounting, Indonesia forest, reporting obedience, accounting guidance for timber companies.

Dimuat dalam Jurnal Keuangan dan Perbankan, Vol. 15, No. 2, Desember 2013, ISSN 1410-8623. Penerbit: Pusat Penelitian dan Pengabdian Kepada Masyarakat Program MM IKPIA Perbanas Jakarta, Akreditasi DIKTI No. 81/DIKTI/Kep/2011, Hal. 121 – 138. Implications on Implementation of IAS…Dwi Martani

 


 

Latest Topics

Belajar PSAK baru

Berkali mengajar PSAK 71 72 73 semakin merasa tidak paham dan merasa tidak punya kemampuang untuk membaca. Sekali [Read More]

Seminar Perpajakan

Walaupun sudah lama menjadi dosen pajak, seringkali rasa tidak PeDe hinggap, karena pengetahuan dan pemahaman tidak [Read More]

Kumpas Tuntas PSAK 71-72-73

Berikut slide dalam acara workshop PSAK di Universtas Jember. PSAK baru memunculkan ide-ide baru dalam penelitian. 1. [Read More]

Metode Penelitian – D4 PKN STAN

Berikut materi Metode Penelitian Metolit Pertemuan 13 26112018 Metolit Pertemuan 12 06062018 Analisis dan Penyajian [Read More]

Akuntansi Keuangan Kontemporer – D4 PKN STAN

Berikut materi Akuntansi Keuangan Kontemporer pada Program Studi D4 Akuntansi PKN STAN. Matakuliah ini berisikan [Read More]

Popular Topics

Dokumen Publikasi puisi

Pages

Insider

Archives