Jurnal Ilmiah

Analisis Pendekatan Nilai Wajar dan Nilai Historis Dalam Penilaian Aset Biologis Pada Perusahaan Agrikultur: Tinjauan Kritis Rencana Adopsi IAS 41

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Judul Seri

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No. Panggil

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Penerbit

: ., 0

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

E-BOOK

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Biological Assets, Fair Value, Historical Cost, IA

Info Detail Spesifik

This study discusses about the analysis of application of fair value and historical cost approaches used by agricultural companies in valuing their biological assets. The term of biological assets in this study refers to the biological assets possessed by agricultural companies specifically plantation companies. Due to IFRS convergence process done by IAI to adopt IAS 41, this study tries to give initial description by comparing both groups which use different approaches in valuing the biological assets. The comparison is intended to figure out the existence of significant differences for the value of assets, return on assets, revenue and earnings for each group which uses two different approaches, respectively. The study also tries to prove the existence of larger income smoothing propensity in the group of companies using fair values approach instead of historical cost approach. Eventually, the study tries to prove the influence of the application of fair value approach to earnings volatility which is indicated to be higher than if we use the application of historical cost approach. By using statistical tests, analysis of variance and analysis of regression, we reach the result and conclusion that there is no significant differences in the value and volatility of the assets, return on assets, revenue and earnings for both different groups. The result and conclusion also explain that there is no significant influence of the application of fair value approach to the volatility of company’s earnings.

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