Analysis and implementation of ifrs 16-lease towards financial information at PT X for 2018

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Analysis and implementation of ifrs 16-lease towards financial information at PT X for 2018

Farida, Farah - Personal Name; Pratama, Indra - Personal Name;

IFRS 16 (PSAK 73) is the new accounting lease standard, issued by the International Accounting Standard Board, to replace the current accounting lease standard that is IAS 17 (PSAK 30). The new accounting standard will be implemented in Indonesia in 2020. However, early implementation is encourage for companies that already implemented IFRS 15 - Revenue beforehand. This research is a simulation for implementing IFRS 16 (PSAK 73) in 2019 at a private company in Indonesia, that is PT X. The results of this research shows that there is no significant impact towards PT X financial statements, specifically its Statement of Financial Position, Profit and Loss Statement, and Statement of Cash Flow.

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B03069 (Rack Thesis) Available

Detail Information

Series Title: -
Call Number: 3069
Publisher: : Swiss German University., 2019
Collation: -
Language: English
ISBN/ISSN: -
Classification: NONE
Content Type: -
Media Type: -
Carrier Type: -
Edition: -
Subject(s): acc
Financial statements
IFRS 16
Accounting Lease Standard
Operating Lease
Financial Lease
Specific Detail Info: -
Statement of Responsibility: -

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