Biological Assets Valuation Reconstruction


Studi Kritis atas IAS 41 – Standar Akuntansi Pertanian melalui Rekonstruksi Penilaian Biological Assets

Rendra Kurniawan, mahasiswa S1 Akuntansi FEB Universitas Brawijaya telah berhasil melakukan kritik rekonstruktif atas penilaian aset biologis menurut IAS 41 tentang Standar Akuntansi Pertanian. Kritik tersebut ditulis dalam artikel berjudul “Biological Assets Valuation Reconstruction: A Critical Study of IAS 41 on Agricultural Accounting in Indonesian Farmers“, dipresentasikan di International Conference on Accounting Studies 2014, ICAS 2014, 18-19 August 2014, Kuala Lumpur, Malaysia.

Sekarang, artikel tersebut terbit di jurnal internasional: Procedia – Social and Behavioral Sciences Volume 164, Pages 1-666 (31 December 2014). Selamat ya Mas Rendra… luar biasa… silakan lihat artikel lengkapnya di sciencedirect.com yang juga masuk SCOPUS…

Berikut saya lampirkan abstraknya:

Abstract
This paper is an in-depth review of IAS 41 from two dimensions, technical-theoretical dimension and meaning dimension simultaneously. The study aimed to anticipate the hazardous potentialities in valuation caused by monetary logo-centrism in accounting. The concepts offered are based on the condition of the existing culture in Indonesian society that was abstracted through ethnomethodology. These concepts represent Indonesian farmers’ viewpoints and ways of life in that are also closely related with agriculture utilities cycle. This paper suggests that agriculture accounting can be carried out even if it does not use monetary unit as its valuation approach.

Keywords
Accounting; agriculture; farmer; biological asset; ethnomethodology

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