ANALISIS SAK ETAP NOMOR 15 ATAS ASET TETAP PADA PT ENDAH TIRTA FEMINA

Abstract

Accounting is the art, science and process of identifying, measuring, classifying, recording and reporting information that enables decision making for interested parties within a certain period. The aim is to present economic information from an entity to interested parties, both internal and external. This research was conducted at PT. Endah Tirta Femina, The purpose of this research is to determine the appropriateness of fixed asset treatment at PT. Endah Tirta Femina with SAK ETAP Number 15. Based on the results and discussion that have been put forward in the previous chapter, in this chapter the writer concludes that the application of fixed asset accounting at PT. Endah Tirta Femina Pekanbaru has not fully complied with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP).