Shanti, Yemima Ulibasa and Pratama, Indra (2022) The Financial Impact of PSAK 16 (IAS 16) Amendments on PT X's Financial Statements for the Year 2022. Bachelor thesis, Swiss German University,.

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Abstract

PSAK 16 is the accounting standard that prescribes the accounting treatments for fixed assets. The PSAK 16 Amendments clarify the testing definition and require the proceeds generating while testing an asset to be recorded in profit and loss. This research is about the Simulation of PSAK 16 Amendments in 2023 at PT X, a heavy equipment dealer based in Jakarta, Indonesia. Primary Data will be used and analyzed with a t-test in this research. The results show that the implementation of PSAK 16 Amendments does not significantly impact PT X's financial statements for the year 2022, which are the Statement of Financial Position, Income Statement, and Statement of Cash Flows

Item Type:	Thesis (Bachelor)
Subjects:	H Social Sciences > HB Economic Theory > HB3717 Global Financial Crisis, 2008-2009 H Social Sciences > HG Finance > HG4515.5 Financial services industry--Technological innovations
Divisions:	Faculty of Business Administration and Communication > Department of Accounting
Depositing User:	Mr Arinton Sinaga
Date Deposited:	09 Dec 2024 04:18
Last Modified:	09 Dec 2024 04:18
URI:	http://repository.sgu.ac.id/id/eprint/2655

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