Analisa Penerapan Akuntansi Leasing Pada PT. XYZ Berdasarkan PSAK No. 30 Revisi 2011
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Institusion
STIE Indonesia Banking School
Author
Evani, Intan
Subject
HF5601 Accounting
Datestamp
2024-06-27 07:59:09
Abstract :
Nowdays, to minimize cost, a lot of firms use leasing as a way. In this research, the researcher is trying to study about the usage of lease accounting according toPSAK 30, 2011 revision on PT XYZ. The purpose of this study is to identify weather PT XYZ has applied lease accounting according to PSAK 20, 2011 revision properly. The aim of study is also to compare the differences in the actual accounting to the standards of accounting on PSAK30, 2011 revision in PT XYZ Findings ? The findings of the study reveal that leasing clasification, recognition, measurement, on over lease accounting according to PSAK 30, 2011 Revision. Keywords: Accounting for leasing, Finance Lease, PSAK 30, 2011 revision.
Nowdays, to minimize cost, a lot of firms use leasing as a way. In this research, the researcher is trying to study about the usage of lease accounting according toPSAK 30, 2011 revision on PT XYZ. The purpose of this study is to identify weather PT XYZ has applied lease accounting according to PSAK 20, 2011 revision properly. The aim of study is also to compare the differences in the actual accounting to the standards of accounting on PSAK30, 2011 revision in PT XYZ Findings ? The findings of the study reveal that leasing clasification, recognition, measurement, on over lease accounting according to PSAK 30, 2011 Revision. Keywords: Accounting for leasing, Finance Lease, PSAK 30, 2011 revision.
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