Accounting Treatment of Biological Assets in Plantation Industry on Wetlands (Case Study in Plantation Company Entities in South Kalimantan)
The purpose of this study is to determine the Accounting treatment of biological assets based on IAS 41 Agriculture. DSAK-IAI in the process of convergence of PSAK with IFRS states that one of the standards that is still being project remaining work since 2010 is IAS 41. IAS 41 is adopted into PSAK...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Lambung Mangkurat
2018-06-01
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| Series: | Journal of Wetlands Environmental Management |
| Subjects: | |
| Online Access: | https://ijwem.ulm.ac.id/index.php/ijwem/article/view/181 |