ANALISIS PENERAPAN INTERNATIONAL ACCOUNTING STANDARD (IAS) 41 PADA PT. SAMPOERNA AGRO, Tbk
Abstract: Biological assets
are plant and animal live which have biological transformation. Biological transformation
consists of a process of growth, degeneration, production, and procreation that
cause qualitative and quantitative changes. Standards which arrange the
biological asset is IAS 41. The analysis of this study was conducted using
comparative qualitative method through a case study in one of the farm company
which is listed in Indonesia Stock Exchange, PT. SAMPOERNA AGRO, Tbk. The data
which is used is secondary data from annual report in 2011. The analysis of this
data was processed using descriptive quantitative method in order to find the
impact of the application of IAS 41 in that company. The results of this study
showed there was no significant different between the measurement, recognition,
and disclosure of biological assets before andafter applied IAS 41. But when
IAS 41 was applied there was no confession about the existence of accumulation
depreciation, so that there is an increase of those biological assets. The measurement
of biological assets used fair value so that it is more relevant than today.
Thebiological assets are grouped based on the age of the plant to measure the
fair value.
Penulis: Adita, Endang Kiswara
Kode Jurnal: jpakuntansidd120521
