Perlakuan Akuntansi Atas Aktiva Tetap Berwujud Dan Penyajiannya Pada Laporan Keuangan (Studi Pada PT. Perkebunan Nusantara X (Persero) Pabrik Gula Meritjan Kediri Periode 2012)

This research aims to find out about the accounting treatment of tangible fixed assets as well as the presentation of the financial statements at PT. Plantation Nusantara X (Persero) Sugar Factory Meritjan Kediri. Kediri Meritjan sugar factory is one of the sugar cane processing company which has a relatively large fixed assets and have a long economic life that requires treatment of these assets. Depreciation rates are too high in sugar mills Meritjan Kediri indicate that financial statements be unnatural, so companies need to conduct a reassessment of the imposition of fixed asset depreciation and the cost for the acquisition of fixed assets are ready to be used. This type of research used in this research is quantitative descriptive research method with a case study approach, which is located in the Sugar Meritjan Kediri Jl.Merbabu RT 005/07, Dermo. This study uses secondary data from the report list of tangible fixed assets, balance sheet and profit and loss statements sugar factory Meritjan Kediri in 2012. The results of this study indicate that the calculation of depreciation and costs of acquisition of fixed assets in accordance with Internation al Accounting Standard may affect the company's income