Pengakuan Akuntansi Atas Kewajiban Pembongkaran dan Restorasi Aset Pada Sektor Hulu Migas

Abstract. This research will discuss the recognition of asset abandonment and site restoration or commonly known as ARO (Asset Retirement Obligation). The purpose is to provide an overview that can be used by companies in calculating ARO that must be paid at the end of the contract period. The formu...

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Bibliographic Details
Main Authors: Rena Maya Cahyanti, Aruna Wirjolukito
Format: Article
Language:Indonesian
Published: Indonesia University of Education 2019-08-01
Series:Jurnal Riset Akuntansi dan Keuangan
Online Access:https://ejournal.upi.edu/index.php/JRAK/article/view/17290