@thesis{thesis,
		author={Subroto  Aaliyah Rizqy},
		title ={ANALISIS PENERAPAN AKUNTANSI BIOLOGIS MENURUT INTERNASIONAL ACCOUNTING STANDART (IAS)41 PADA PT.PERKEBUNAN NUSANTARA X SURABAYA},
		year={2023},
		url={http://eprints.ubhara.ac.id/2520/},
		abstract={This study aims to determine the recognition, measurement, and disclosure of biological assets between PT. Nusantara X Surabaya Plantation with IAS 41 Agriculture. This research method uses descriptive qualitative research conducted 
through case studies, with primary and secondary data sources. Data collection techniques using interviews and documentation. The results of this study indicate that the company has not complied with IAS 41 regarding the application of biological assets, the company recognizes biological assets as seasonal plants, by measuring the cost of biological assets based on the acquisition cost of the plants, and does not record disclosure of impairment gains or losses.}
		}