Farida, Farah and Pratama, Indra (2019) Analysis and Implementation of IFRS 16 - Lease Towards Financial Information at PT X for 2018. Bachelor thesis, Swiss German University.

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Abstract

IFRS 16 (PSAK 73) is the new accounting lease standard, issued by the International Accounting Standard Board, to replace the current accounting lease standard that is IAS 17 (PSAK 30). The new accounting standard will be implemented in Indonesia in 2020. However, early implementation is encourage for companies that already implemented IFRS 15 - Revenue beforehand. This research is a simulation for implementing IFRS 16 (PSAK 73) in 2019 at a private company in Indonesia, that is PT X. The results of this research shows that there is no significant impact towards PT X financial statements, specifically its Statement of Financial Position, Profit and Loss Statement, and Statement of Cash Flow.

Item Type:	Thesis (Bachelor)
Uncontrolled Keywords:	IFRS 16 ; Accounting Lease Standard ; Operating Lease ; Financial Lease ; Financial Statements
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business Administration and Communication > Department of Accounting
Depositing User:	Adityatama Ratangga
Date Deposited:	15 May 2020 05:33
Last Modified:	15 May 2020 05:33
URI:	http://repository.sgu.ac.id/id/eprint/310

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