Metode Penilaian Akuntansi Agrikultural Berdasarkan IAS 41: Implementasi Fair Value Accounting

  • Anang Subardjo STIESIA Surabaya
DOI: https://doi.org/10.37477/bip.v3i2.289
Keywords: Biological Assets, degeneration, procretion, fair value

Abstract

Agricultural activity is the management by an entity of the biological
transformation of biological assets for sale, into agricultual produce or into
additional biological assets. Biological transformation comprises the processes of
growth, degeneratin, production, and procreation that cause qualitative or
quantitave changes in biological asset.
IAS 41 prescribes, among other things, the accounting treatment for biological
assets during the period of growth, degeneration, production, and procreation,
and for the initial measurement of agricultural produce at the point of harvest.
Measurment and valuation in IAS 41 is consistent with a systematic shif in the
dominant measurement paradigm away from traditional historical cost
accounting model. Implementing Fair Value Accounting proponents point to the
enhanced decision usefulness and transparency of fair value information
attributable to its timely reflection of current market conditions.

Published
2011-07-29
How to Cite
Subardjo, A. (2011). Metode Penilaian Akuntansi Agrikultural Berdasarkan IAS 41: Implementasi Fair Value Accounting. BIP’s JURNAL BISNIS PERSPEKTIF, 3(2), Hal 137 - 150. https://doi.org/10.37477/bip.v3i2.289
Issue
Vol. 3 No. 2 (2011): Juli
Section
Articles

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