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Journal > Jurnal Akuntansi > ANALISIS PENERAPAN FAIR VALUE BASED PADA AKTIVA TETAP (Studi Kasus Pada PT. Pembangunan Jaya Ancol,Tbk)

 

Jurnal Akuntansi
##issue.vol## 15, ##issue.no## 1 (2011): Akuntansi No.1 Vol.15 2011
ANALISIS PENERAPAN FAIR VALUE BASED PADA AKTIVA TETAP (Studi Kasus Pada PT. Pembangunan Jaya Ancol,Tbk)
Article Info   ABSTRACT
Published date:
05 Apr 2012
 
This study focuses on research of valuation fixed asset in PT.Pembangunan Jaya Ancol, Tbk. It attempts to achieve two main purpose: (1) to observe implementation of financial accounting standard about fixed assets (PSAK No.16) in PT.Pembangunan Jaya Ancol, Tbk, (2) to observe impact of implementation fair value based on fixed assets valuation in PT.Pembangunan Jaya Ancol,Tbk. The result of this study stated that PT.Pembangunan Jaya Ancol, Tbk has been applied financial accounting standard (PSAK No.16) in the valuation and reporting fixed assets favorably. PT.Pembangunan Jaya Ancol, Tbk applied cost model in valuation of fixed assets. Implementation of fair value based on fixed assets valuation gives effect to disclosure of financial statement.
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