Evaluasi Metode Penilaian Persediaan Tanah pada Perusahaan Properti
Abstrak
This study aims to analyze and provide empirical evidence that valuation method by specific identification method, Fisrt in Firs out Method, Weigted Average Method and lower cost and Net realizable value method to determine value inventory estate. This study using descriptive analasis to analyze and the result showed that specific identification method, Fisrt in Firs out Method, Weigted Average Method and lower cost and Net realizable value method not precisely to determine value inventories estate but revaluation method is precisely to determine value inventories estate on financial statement.Referensi
Dwi Martani, Sylvia Veronica Nps, Ratna Wardhani, Aria Farahmita dan EdwardTanujaya, 2012, Akuntansi Keuangan Menengah Berbasis PSAK, Buku 1, Salemba Empat, Jakarta.
Firdaus, 2005, Pengantar Akuntansi 2, Edisi revisi, Fakultas Ekonomi -Universitas Indonesia, Jakarta
Ikatan Akuntansi Indonesia, 2012, Pernyataan Standar Akuntansi Keuangan, Salemba Empat, Jakarta.
Juan, Ng Eng dan Ersa Tri Wahyuni, 2012, Panduan Praktis Standar Akuntansi Keuangan Berbasis IFRS, Edisi Kedua, Salemba Empat, Jakarta.
Kieso, E., Donald, Jerry J, Weygandt and Teery D. Warfield, 2007, Intermediate Accounting, Edisi 12 : by Erlangga
Santoso, Iman, 2006, Akuntansi Keuangan Menengah (Intermediate Accounting), Refika Aditama, Bandung.
Syakur, Ahmad Syafi‟i, 2009, Akuntansi Keuangan Menengah Dalam Perspektif Lebih Luas, AV Publisher, Jakarta.