ANALISIS PERLAKUAN AKUNTANSI TERHADAP ASET TETAP BERWUJUD PADA PT ANUGRAH ARTHA ABADI NUSA

The purpose of this final report is to find out the accounting treatment of tangible fixed assets at PT Anugrah Artha Abadi Nusa based on financial Accounting Standards. The author uses some research methods such as interviews and observation. After analyzing the data was gotten from the company, found some problems, that the calculating of the cost of fixed assets of the company, found some problems, that the calculating of the cost of fixed assets of the company is not in suitble with Financial Accounting Standards and the calculating of depreciation charging that less than one-year period by using the straight-line method for all assets in not correct. To overcome these problems, the authors suggest the company should follow the principle of generally acceptable accounting reports that Financial Accounting Standards to recognize the cost incurred in connertion with fixed assets as an alement of cost and depreciation calculations for the imposition of fixed assets purchased for less than one accounting period and the company should record the fixed assets in suitble in financial Accounting Standards so that the financial statement reflect the true value