Psak No. 16 Aset Tetap

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Psak 16
psak 16
INTRODUCTION Objective The objective of this Statement is to prescribe the accounting treatment for fixed assets. The principal issues in accounting for fixed assets are the timing of the recognition of the assets, the determination of carrying amounts and the depreciation charges to be recognized in relation to them, and the determination and accounting treatment of other impairments to the assets’ carrying value. This Statement requires a fixed asset to be recognized as an asset when it satisfies the .

Language: english
PDF pages: 21, PDF size: 0.07 MB
Report
Psak 16
psak 16
INTRODUCTION Objective The objective of this Statement is to prescribe the accounting treatment for fixed assets. The principal issues in accounting for fixed assets are the timing of the recognition of the assets, the determination of carrying amounts and the depreciation charges to be recognized in relation to them, and the determination and accounting treatment of other impairments to the assets’ carrying value. This Statement requires a fixed asset to be recognized as an asset when it satisfies the .

Language: english
PDF pages: 21, PDF size: 0.11 MB
Report
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