Aset Tidak Berwujud Berdasarkan PSAK 19 dan IAS 38
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Jun 28, 2022
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Abstract
This article aims to find out how the rules regarding intangible assets in financial statements are based on IAS 38 and PSAK 19. Intangible assets are non-monetary assets that are identified without physical form, whereas non-monetary assets are cash held and assets to be received in cash. whose number is certain or can be determined. This article was written using the literature review method.
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Fiska Dela Mustapa, Hani Widianingrum, Nova Agnia Astika, Salma Andavira Raihana, Zahra Zelina Deaprila, & Galuh Tresna Murti. (2022). Aset Tidak Berwujud Berdasarkan PSAK 19 dan IAS 38. ULIL ALBAB : Jurnal Ilmiah Multidisiplin, 1(8), 2331–2338. Retrieved from https://www.ulilalbabinstitute.id/index.php/JIM/article/view/583
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