Saturday September 21st 2019

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

Dwi Martani

Nurul Husnah

Dahlia Sari

Taufik HIdayat


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



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