EVALUASI PENERAPAN PSAK 24 MENGENAI IMBALAN KERJA: IMBALAN PASCAKERJA DAN PERLAKUAN AKUNTANSI SERTA DAMPAK TERHADAP RISIKO PERUSAHAAN
The aim of this research was to analyze the implementation of PSAK 55 about employee benefits that focuses on recognition and measurement of postemployment benefit was conducted by PT. ABC Venture, evaluate the postemployment benefit that may affect the calculation and accounting treatment by the co...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2013
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/124779/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=64937 |
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| Institution: | Universitas Gadjah Mada |
| Summary: | The aim of this research was to analyze the implementation of PSAK 55
about employee benefits that focuses on recognition and measurement of postemployment
benefit was conducted by PT. ABC Venture, evaluate the postemployment
benefit that may affect the calculation and accounting treatment by
the company and impacts to corporate risk based on PSAK 24 and act of labor.
This research was conducted with descriptive qualitative method through
a case study on PT. ABC Venture with data collection method by interviewed staff
and director and do library research obtained from inside or outside of the
corporate that supports the research.
The results of this research indicates that PT. ABC Venture was
implementing recognition and measurement PSAK 24 and obey the standards
about calculation of post-employment benefits and accounting treatment.
Allowance for cost in PSAK 24 also result in the negative impact on the financial
report of corporate. |
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