Daftar Isi: ANALISIS PERBANDINGAN PENERAPAN METODE HISTORICAL COST DAN FAIR VALUE DALAM PENGUKURAN ASET TETAP (STUDI KASUS PADA PT GARUDA INDONESIA)

Daftar Isi:

The purposes of this research is to know the use of historical cost method and fair value method in measurement of fix asset in Garuda Indonesia Company and to know the comparison of the measurement toward fix asset with using the historical cost and fair value method. Analysis techniques that used in this research is first, analyzed toward fix asset of Garuda Indonesia Company that used the historical cost and fair value method. Second, compared the measurement fix asset between historical cost method and fair value method. Then, explain many of implications from the usage of historical cost and fair value method in measurement of fix asset Garuda Indonesia Company. The result of this analysis which Garuda Indonesia Company used two methods for measuring their fix assets. Those are historical cost method used for fix asset (e.g. vehicle, and inventories, devices) and the fair value method is used for others fix assets (e.g. plane, land, building). The result of this research can be concluded that comparison between historical cost and fair value method gave the different result of the fix asset?s value, which fix asset that used fair value method had the big value than used the historical cost. Besides, the used of two methods gave the implication toward position of company financial and it give the information for accounting that historical cost has the reliable value of information and fair value has the relevance of the information.