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VOLUME V Edisi 1 , April 2011
PERLAKUAN AKUNTANSI ASET BIOLOGI TANAMAN TEH BERDASARKAN IAS 41 AGRICULTURE (Studi kasus pada PT PN VIII Kebun Ciater) |
1.Students of Maranatha Christian University Department of Accounting, 2.Lecturer Master of Accounting Program Maranatha Christian University |
Biological assets is one type of fixed assets that are unique compared to the general fixed assets such as vehicles or machinery. Biological assets will undergo biological transformation that led to changes in the value quantitatively and qualitatively. This study aims to quantify the value of biological assets that the information presented in the financial statements describe the state of actual and reliable. Biological assets used in this study is the tea plant PT PTPN VIII Ciater Gardens. Accounting standards are used as guidelines IAS 41 Agriculture that will be adopted by Indonesia. The results showed that the estimated boarding per plant with an area of 1.2 hectares of tea planting in 2009 was Rp 643.5 which consists of nursery stage up to the phase of crop yield. While the tea plant maintenance cost of Rp 14, 00 is the cost of acquisition of production raw matterial. During the phase of the tea plant changes quantitatively and qualitatively, that will ultimately affect the acquisition cost per tea plant. |
value of biological assets |
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