Perlakuan Akuntansi Aset Tetap Gedung dan Bangunan pada Polrestabes Surabaya

Fixed assets of buildings and buildings are buildings and structures that include all buildings and structures that have been acquired with the intention of being used in Government operational activities and in a ready-to-use condition, including in the group of buildings and buildings are office buildings, official houses, buildings of places of worship, tower buildings, monuments or historical buildings, warehouses and museum buildings. The purpose of this study was to determine and analyze the accounting treatment of fixed assets of buildings at Polrestabes Surabaya. The accounting treatment of building fixed assets in the recognition, measurement, disclosure, and presentation in the financial statements is in accordance with accounting standards. The research method used in this study is a qualitative descriptive method. Keywords: Accounting Treatment, Fixed Assets and Building