IAS 41 PERTANIAN

AKUNTANSI INTERNASIONAL

KIKI FITRIAN EKA PUTRI

20208710

IAS 41 PERTANIAN

Tujuan

 Tujuan dari Standar ini adalah mengatur perlakuan akuntansi dan pengungkapan yang terkait dengan pertanian kegiatan

CAKUPAN

Standar ini harus diterapkan untuk memperhitungkan berikut ketika merekaberhubungan dengan kegiatan pertanian:

1)Standar ini harus diterapkan untuk memperhitungkan berikut ketika merekaberhubungan dengan kegiatan pertanian:

(A)biologis aset;

(B)pertanian berproduksi pada titik panen, dan

(C)hibah pemerintah

 2) Standar ini tidak berlaku untuk:

(A) lahan berkaitan dengan kegiatan pertanian (lihat PSAK 16 Aktiva Tetapdan IAS 40 Properti  Investasi),

(B)aset tidak berwujud yang terkait dengan kegiatan pertanian (lihat IAS 38 Aktiva Tak Berwujud).

3) Standar ini diterapkan untuk menghasilkan pertanian, yang merupakan produk panen biologisentitasaset, hanya pada titik panen. Setelah itu, IAS 2 Persediaan atau yang lain Standar yang berlakuditerapkan.Dengan demikian, standar ini tidak berurusan dengan pengolahan hasil pertanian setelah panen,karenaMisalnya, pengolahan buah anggur menjadi anggur oleh penjual anggur yang telah tumbuh buahanggur. Sementara pengolahan seperti bisa menjadi perpanjangan logis dan alami dari kegiatan pertanian, dan peristiwa yang terjadidapat menanggung sebagiankesamaan transformasi biologis, pemrosesan tersebut tidak termasuk dalam definisi pertanianKegiatan dalam Standar ini.

Hibah Pemerintah

Hibah pemerintah terkait aset biologik diukur sebesar nilai wajar dikurangi estimasi biaya point-of-sale harus diakui sebagai pendapatan ketika hibah pemerintah kemungkinan diterima.

Jika ada kondisi melekat pada hibah pemerintah, maka hibah diakui hanya jika kondisi tersebut telah terpenuhi.

IAS 20 (Saat ini ED PSAK 53) diterapkan hanya pada hibah pemerintah yang terkait pada aset biologik yang telah diukur sebesar biaya dikurangi akumulasi depresiasi dan rugi penurunan nilai

Isu dalam IAS 41

Hibah pemerintah adalah sebagai didefinisikan dalam PSAK 20 Akuntansi Hibah Pemerintah dan Pengungkapan

Perubahan dalam nilai wajar aset biologik dapat terjadi dalam:

-  Perubahan fisik melalui pertumbuhan

 - Perubahan Harga

- Bagaimana memprediksi:

AGRICULTURAL

AGRICULTURE

Agricultural activities including farming culture and raising livestock is the oldest human culture. But compared with the history of human existence, these farming activities including the new. Until then, people just hunt and gather food for consumption. In line with the increase of human civilization, pertanianpun evolved into various systems. Starting from the simplest systems to systems that are sophisticated and capital intensive. Various agricultural technologies developed to achieve the desired productivity

On the other hand, the science of developing pertanianpun. Agricultural science and then grows branches, specialized, such as agronomy, soil science, social economy, crop protection, etc.
Advancement of science and technology, increasing needs of human life, forcing the man to spur productivity drain the land, while the carrying capacity of the environment has a tolerance threshold. Thus, the increase in productivity will lead to environmental damage, that ultimately will harm humans as well. Departing from the awareness that then comes the demand for sustainable agricultural systems.

Agriculture is the utilization of biological resources by humans to produce food, industrial raw materials or energy sources, as well as to manage the environment. The utilization of biological resources is included in the common agricultural understood as cultivation of crops or farming (English: crop cultivation) as well as livestock rearing (raising), although its scope may also be the use of microorganisms and bioenzim in the processing of advanced products, such as cheese making and tempe, or just a mere extraction, such as fishing or forest exploitation.

Parts of the world's population livelihood in these areas in the scope of agriculture, but agriculture only accounted for 4% of world GDP. Indonesia's history since the colonial period to the present can not be separated from agriculture and plantations, as the sector - this sector has great significance in determining formation of a variety of economic and social realities in different regions of Indonesia. Based on BPS 2002, Indonesia's agricultural sector provides employment to approximately 44.3% of the population though only accounted for about 17.3% of total gross domestic product.
The group examines agricultural sciences with the support of agricultural sciences supporters. The core of the agricultural sciences are biology and economics.

Because agriculture is always bound by time and space, supporting sciences, such as soil science, meteorology, agricultural engineering, biochemistry, and statistics, also studied in agriculture. Farming (farming) is a core part of agriculture because it involves a set of activities carried out in cultivation. Is the designation for those farmers who held a farm, for example "tobacco farmers" or "fish farmer". Perpetrators of livestock farming (livestock) specifically referred to as a breeder.

AGRICULTURE

Agricultural activities including farming culture and raising livestock is the oldest human culture. But compared with the history of human existence, these farming activities including the new. Until then, people just hunt and gather food for consumption. In line with the increase of human civilization, pertanianpun evolved into various systems. Starting from the simplest systems to systems that are sophisticated and capital intensive. Various agricultural technologies developed to achieve the desired productivity

On the other hand, the science of developing pertanianpun. Agricultural science and then grows branches, specialized, such as agronomy, soil science, social economy, crop protection, etc.
Advancement of science and technology, increasing needs of human life, forcing the man to spur productivity drain the land, while the carrying capacity of the environment has a tolerance threshold. Thus, the increase in productivity will lead to environmental damage, that ultimately will harm humans as well. Departing from the awareness that then comes the demand for sustainable agricultural systems.

Agriculture is the utilization of biological resources by humans to produce food, industrial raw materials or energy sources, as well as to manage the environment. The utilization of biological resources is included in the common agricultural understood as cultivation of crops or farming (English: crop cultivation) as well as livestock rearing (raising), although its scope may also be the use of microorganisms and bioenzim in the processing of advanced products, such as cheese making and tempe, or just a mere extraction, such as fishing or forest exploitation.

Parts of the world's population livelihood in these areas in the scope of agriculture, but agriculture only accounted for 4% of world GDP. Indonesia's history since the colonial period to the present can not be separated from agriculture and plantations, as the sector - this sector has great significance in determining formation of a variety of economic and social realities in different regions of Indonesia. Based on BPS 2002, Indonesia's agricultural sector provides employment to approximately 44.3% of the population though only accounted for about 17.3% of total gross domestic product.
The group examines agricultural sciences with the support of agricultural sciences supporters. The core of the agricultural sciences are biology and economics.

Because agriculture is always bound by time and space, supporting sciences, such as soil science, meteorology, agricultural engineering, biochemistry, and statistics, also studied in agriculture. Farming (farming) is a core part of agriculture because it involves a set of activities carried out in cultivation. Is the designation for those farmers who held a farm, for example "tobacco farmers" or "fish farmer". Perpetrators of livestock farming (livestock) specifically referred to as a breeder.