PENERAPAN PENILAIAN ASET TETAP BERDASARKAN INTERNATIONAL FINANCIAL REPORTING STANDARDS PADA PT BANK JATIM CABANG NGANJUK
Abstract: Every financial
institution or non
financial institution must
have fixed assets that
used to support
operational activities. Fixed
assets mostly used on
a limitation term
over 1 year.
On fixed assets,
we also know about
cost of fixed
assets, depreciation and
fixed assets revaluation. Ruegulation that
used for fixed
assets is International
Accounting Standards Board, but on the future with international
standards, so we used International Financial
Reporting Standards. These
standards used for financial information user’s easily.
Keywords: Fixed assets, cost
of fixed assets, depreciation, fixed assets revaluation, IFRS
Penulis: Ratih S. Putri
Wulandari
Kode Jurnal: jpakuntansidd130064
