Evaluasi Metode Penilaian Persediaan Tanah pada Perusahaan Properti
DOI:
https://doi.org/10.24252/.v5i1.1160Abstract
This study aims to analyze and provide empirical evidence that valuation method by specific identification method, Fisrt in Firs out Method, Weigted Average Method and lower cost and Net realizable value method to determine value inventory estate. This study using descriptive analasis to analyze and the result showed that specific identification method, Fisrt in Firs out Method, Weigted Average Method and lower cost and Net realizable value method not precisely to determine value inventories estate but revaluation method is precisely to determine value inventories estate on financial statement.References
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[7] Syakur, Ahmad Syafi‟i, 2009, Akuntansi Keuangan Menengah Dalam Perspektif Lebih Luas, AV Publisher, Jakarta.
[2] Firdaus, 2005, Pengantar Akuntansi 2, Edisi revisi, Fakultas Ekonomi -Universitas Indonesia, Jakarta
[3] Ikatan Akuntansi Indonesia, 2012, Pernyataan Standar Akuntansi Keuangan, Salemba Empat, Jakarta.
[4] Juan, Ng Eng dan Ersa Tri Wahyuni, 2012, Panduan Praktis Standar Akuntansi Keuangan Berbasis IFRS, Edisi Kedua, Salemba Empat, Jakarta.
[5] Kieso, E., Donald, Jerry J, Weygandt and Teery D. Warfield, 2007, Intermediate Accounting, Edisi 12 : by Erlangga
[6] Santoso, Iman, 2006, Akuntansi Keuangan Menengah (Intermediate Accounting), Refika Aditama, Bandung.
[7] Syakur, Ahmad Syafi‟i, 2009, Akuntansi Keuangan Menengah Dalam Perspektif Lebih Luas, AV Publisher, Jakarta.
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Published
2015-08-11
How to Cite
Wawo, A. (2015). Evaluasi Metode Penilaian Persediaan Tanah pada Perusahaan Properti. Assets : Jurnal Ekonomi, Manajemen Dan Akuntansi, 5(1), 1–12. https://doi.org/10.24252/.v5i1.1160
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Section
Volume 5 Nomor 1, Juni 2015
