ANALISIS PERBEDAAN PENILAIAN ASET TETAP BERDASARKAN PSAK NO. 16 ADOPSI GAAP DAN PSAK NO. 16 ADOPSI IFRS (Studi Kasus Pada PO. PI Malang Periode 2012)

Abstract

Recording of fixed assets in the company is important because it may reflect the financial position of the company. In 2012 is the implementation phase of the adoption of PSAK of IFRS adoption, this standard has differences and impacts of the recording of fixed assets PSAK of GAAP adoption. With the valuation based on the market value and the revaluation, the company can contribute to make a set value of fixed assets so that it can provide a positive impact for the company. This method is used by companies and investors in obtaining credit for the presentation of the value of fixed assets owned will be more relevant . The purpose of this research was to describe the differences that exist in PSAK No.16 of GAAP adoption and PSAK No. 16 of IFRS adoption on classification, recording of fixed assets, and the constraints experienced. This research was conducted on a transportation services company, PO . PI is located in Malang. This research was conducted by interview, observation, documentation, and literature . The results obtained from this research is the difference in recording allows for manipulation of the financial statements. The classification of fixed assets has little difference with the accounting standards, but has no effect on the calculation. The revaluation effect on the statement of financial position on fixed assets and equity increased due to increment of revaluation of fixed assets. Recording a fixed asset with a revaluation would improve the financial position of the company to make it better and reflect the financial position of the company with a more relevant and these conditions can facilitate the investors and companies to obtain credit. Company's accounting staff did not find a significant obstacle in the recording.