Record Details

Tinjauan Rencana Adopsi IAS 41 pada Perusahaan Agrikultur di Bursa Efek Indonesia

Binus Business Review

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Field Value
 
Title Tinjauan Rencana Adopsi IAS 41 pada Perusahaan Agrikultur di Bursa Efek Indonesia
 
Creator Kurniawati, Heny; Bina Nusantara University
 
Subject —
IAS 41, agriculture, fair value, biological assets, agriculture produce
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Description The purpose of this study is to analyze the adoption plan of IAS 41 Agriculture as a part of IFRS Convergence in Indonesia by investigating the characteristics of biological assets and agriculture produce in public listed companies in Bursa Efek Indonesia (BEI). The methodology used in this study is qualitative approach by investigating financial statements of agricultural public listed companies for the year 2011. Thestudy shows that the biological assets recorded in the public listed companies range from consumable biological assets and bearer biological assets. It also shows that many bearer biological assets need more than one reporting period to be ready to produce other biological assets or agriculture produce to be harvest. According to IAS 41, these biological assets should be recorded using fair value model, however this model will not be appropriate. This findings lead to another questions what is the valuation appropriate for biological assets which have different characteristics.
 
Publisher Bina Nusantara University
 
Contributor —
 
Date 2013-05-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
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Format application/pdf
 
Identifier http://journal.binus.ac.id/index.php/BBR/article/view/1411
10.21512/bbr.v4i1.1411
 
Source Binus Business Review; Vol 4, No 1 (2013): Binus Business Review; 461-472
2476-9053
2087-1228
 
Language eng
 
Relation http://journal.binus.ac.id/index.php/BBR/article/view/1411/1270
 
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