PERLAKUAN AKUNTANSI UNTUK ASET BERSEJARAH: PENGAKUAN, PENILAIAN DAN PENGUNGKAPANNYA DALAM LAPORAN KEUANGAN (STUDI KASUS PADA MUSEUM WISMA KARYA KABUPATEN SUBANG)
Keywords:
Akuntansi Aset bersejarah, PSAP 07, Catatan atas Laporan KeuanganAbstract
The existence of historic assets is not maintained to generate income, but is utilized for other purposes such as education and culture. Government Accounting Standards (SAP) define that historic assets are fixed assets that are owned or controlled by the government which due to age and condition of these fixed assets must be protected by applicable regulations of all kinds of actions that can damage the fixed assets. There are many definitors who explain historical assets but until now there is no definite accounting or legal definition of historic assets. Research literature studies are used in explaining various studies related to various forms of historical asset accounting treatment. Generally, historic assets have the same characteristics as fixed assets. There are two aspects that need to be considered in the recognition of historic assets, namely: historic assets for operational activities and historic assets not for operational activities. The historical asset valuation model in each country also varies where each country has guidelines or standards governing the accounting of historic assets that are suitable for application in the country. Asset recognition is based on fulfilling the definition of an asset, economic benefits flowing to the entity and has values ??and costs that can be measured reliably. The presentation and disclosure of historic assets are described in PSAP No. 07 of 2010.
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Program Studi Akuntansi