Firm characteristics and Biological Asset Disclosure on Agricultural Firms

Firm characteristics and Biological Asset Disclosure on Agricultural Firms

Agriculture firms are facing challenges on applying the Statement of Financial Accounting Standards (PSAK) 69 which regulates the recognition, measurement, disclosure, presentation and reporting biological assets because of the unique trait of biological assets. This research aims to decide the fact...

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Bibliographic Details
Main Authors: Anita Carolina, Fariyana Kusumawati, Khy'sh Nusri Leapatra Chamalinda
Format: Article
Language:Indonesian
Published: Petra Christian University 2020-11-01
Series:Jurnal Akuntansi dan Keuangan
Subjects:
Biological asset
disclosure
PSAK 69
firm characteristics
Online Access:https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/22743

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