Abs Trak
Abs Trak
ABSTRAK
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ANALISIS METODE PENYUSUTAN ASET BIOLOGIS
PADA LAPORAN KEUANGAN
( Survey pada Perusahaan Perkebunan yang Terdaftar di Bursa Efek Indonesia
Periode 2008-2013 )
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. Due to biological transformation, we need a measure that can
demonstrate the value of those assets fairly in accordance with their contribution
in generating economic benefits for company. Standards which arrange the
biological asset is IAS 41. This standard measure of biological assets at fair
value, Not Again using historical value as it has been used previously. This study
aims to apply IAS 41 to the financial statements of agricultural companies in
Indonesia, as well as to determine how the impact of the depreciation method for
the determination of biological assets . This research was conducted with the
comparative method of qualitative analysis through case studies on plantation
companies listed in Indonesia Stock Exchange. The data used are secondary data
from the company's annualreporton2008-2013. data was processed using
descriptive quantitative method in order to find the impact of the application of
IAS 41 in that company. The results showed that the company uses straight-line
depreciation method and there was no significant difference between the
recognition, measurement and valuation of biological assets between before and
after the implementation of the application of IAS 41, it's just a biological asset
when the application of IAS 41 does not recognize the existence of accumulated
depreciation so that there is an increase in of those biological assets. The
measurement of biological assets used fair value so that it is more relevant than
today. The biological assets are grouped based on the age of the plant to measure
the fair value.
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