ACCOUNTING BIOLOGICAL ASSETS IN DAIRY GOATS
Abstract
ABSTRACT
Biological assets in the form of plants or animals that undergo biological transformation. Biological transformations result in the entity obtaining gains or losses in the period the assets are recorded. This study aims to analyze the accounting treatment of biological assets in the dairy goat farming sector at CV Bhumi Nararya Farm Yogyakarta starting from recognition, measurement and disclosure based on Statement of Accounting Standards (PSAK 69). The approach taken in this scientific paper uses a descriptive approach to see, as well as describe the condition of the entity systematically, then it is analyzed in order to obtain suggestions for the development of the entity in the future. This research was conducted at CV Bhumi Nararya Farm Yogyakarta which is located in Dusun Kemirikebo, Desa Girikerto, Kapanewon Turi, Kabupaten Sleman, Yogyakarta. Based on the results of the study, it can be concluded that the accounting treatment of CV Bhumi Nararya Farm Yogyakarta includes the recognition, measurement and valuation of its biological assets in accordance with the accounting standard guidelines (PSAK 69) but there are deficiencies that need to be adjusted such as naming different accounts and there is no separation of categories for assets. producing and immature assets.
Keywords: Biological Assets, Accounting Treatment, PSAK 69
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