PENERAPAN PENILAIAN ASET TETAP BERDASARKAN INTERNATIONAL FINANCIAL REPORTING STANDARDS PADA PT BANK JATIM CABANG NGANJUK

Abstract

Every financial institution or non financial institution must have fixed
assets that used to support operational activities. Fixed assets mostly
used on a limitation term over 1 year. On fixed assets, we also know
about cost of fixed assets, depreciation and fixed assets revaluation.
Ruegulation that used for fixed assets is International Accounting
Standards Board, but on the future with international standards, so we
used International Financial Reporting Standards. These standards
used for financial information user’s easily.
Keywords : Fixed assets, cost of fixed assets, depreciation, fixed assets
revaluation, IFRS.