ANALISIS PENERAPAN PSAK 48 (Revisi 2009) TERHADAP PENURUNAN NILAI GOODWILL PADA PT ETRINDO WAHANATAMA Tbk

YULIANTO, EKO (2012) ANALISIS PENERAPAN PSAK 48 (Revisi 2009) TERHADAP PENURUNAN NILAI GOODWILL PADA PT ETRINDO WAHANATAMA Tbk. D3 thesis, Universitas Negeri Jakarta.

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Abstract

This paper has a purpose to know about the application of PSAK 48 (revised 2009) Impairment of Goodwill In PT Eterindo Wahanatama Tbk. The research method that used is descriptive analysis kualitative, with searching data through library, observation and interview. From the writing results can know that in PSAK 48 (revised 2009) impairment of goodwill or amortization is done by allocating the value of goodwill to cash generating units and tested for impairment by comparing the book value of assets with the value of real assets at the end of the year. Keywords: PSAK 48 (revised 2009), impairment

Item Type: Thesis (D3)
Additional Information: pembimbing: Santi Susanti, S.Pd., M.Ak.
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Laporan Keuangan (Financial Reporting)
Divisions: Fakultas Ekonomi > D3 Akuntansi
Depositing User: Ahmad Afandi
Date Deposited: 15 Feb 2018 02:41
Last Modified: 15 Feb 2018 02:41
URI: http://repository.fe.unj.ac.id/id/eprint/3124

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