ACCOUNTING & FINANCE CORNER
Wednesday August 5th 2020

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

Materi PSAK 73

Berikut saya sampaikan materi PSAK 73 dengan tambahan materi terkait amandemen PSAK 73 terkait Covid dan sedikit [Read More]

Akuntansi New Normal: Peluang dan Riset

Pandemi Covid-19 kenyataan yang harus diterima dengan kesabaran. Covid-19 adalah takdirNya yang harus diterima dengan [Read More]

Analysis of the Quality of Performance Report of the Local Government on Websites: Indonesian Case

Sasono Adi, Dwi Martani, Bambang Pamungkas dan Robert A. Simanjuntak Abstract The study aims to assess the quality of [Read More]

Ketika Ramadhan Berakhir

Ramadhan telah berakhir, setelah itu apa yang akan kita lakukan? Ramadhan dibentangkan sebagai waktu untuk melatih diri [Read More]

Overview Standar

Berikut slide ringkas PSAK Perkembangan PSAK 03102018 Contoh Soal AKT KONTEMPORER_PSAK 2019   [Read More]

Popular Topics

Dokumen Publikasi puisi

Pages

Insider

Archives