PERLAKUAN AKUNTANSI ATAS BIAYA PINJAMAN PADA INDUSTRI PROPERTI MELALUI KREDIT PERBANKAN BERDASARKAN PSAK 26 (REVISI 2012)
Abstract: According to SFAS
26, the loan costs that could directly attributable are the acquisition for
construction or the manufacture of qualifying assets, whereas the financial
assets and inventories which is manufactured or produced in the short term does
not include as a qualifying assets. For the assets which is ready for use or
sale when acquired in accordance with the intention when acquired are not include
as a qualifying assets, thus the loan costs are recognized immediately as cost
in the current period. It ussualy happended in property industry wheres that industry
use the loan fo the capital building. The properties give an economic strongnese
in the future.
Penulis: Ghusti Ayu Criestiant
Rolihlahla
Kode Jurnal: jpakuntansidd140407
