Selasa, 11 Januari 2011

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

Language : Indonesia - SNA 13 PURWOKERTO  2010
Pages : 38 Halaman
Release Date : 2010

Harga : Rp. 20.000,- (softcopy CD) - Belum Ongkir

Saur Maruli dan Aria Farah Mita
Universitas Indonesia
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.

Key words:
Biological Assets, Fair Value, Historical Cost, IAS 41, Plantation

Tidak ada komentar:

Posting Komentar