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    • FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN ASET BIOLOGIS 

      KLHOLIFAH, AZIZAH KHUSNUL (FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA, 2019)
      Dewan Standar Akuntansi Keuangan (DSAK) IAI has published ED PSAK 69 in December 2015 concerning agriculture as an IFRS convergence response, IAS 41: Agriculture. As well as IAS 41, ED PSAK 69 discusses biological assets, ...