PENERAPAN PSAK 58 ASET TIDAK LANCAR YANG DIMILIKI UNTUK DIJUAL DAN OPERASI YANG DIHENTIKAN DALAM PENYAJIAN LAPORAN KEUANGAN PADA PT. TASPEN (PERSERO) CABANG BOGOR

Abstract

Fixed assets that have not been used in the operations of the company will
experience the release of one of them is by way of sales. Fixed assets to be sold
will be classified as non-current assets held for sale. Non-current assets held for
sale are set out in PSAK 58. Non-current assets held for sale will be disclosed in
the financial statements and included in the current assets category.
The purpose of this study is to know and understand the accounting
treatment of non-current assets held for sale and discontinued operations as well
as the suitability of the accounting treatment for non-current assets held for sale
and discontinued operations under PSAK 58. The author conducts research at PT.
Taspen (Persero) Bogor Branch, located at Jl. Raya Pajajaran Number 99. The
type of research use a qualitative descriptive research type, by reviewing the data
that already obtained by the authors whether the accounting treatment for noncurrent
assets held for sale and discontinued operations are in accordance with
PSAK 58.
Results of research on non-current assets held for sale and discontinued
operations at PT. Taspen (Persero) Branch Bogor is not fully in accordance with
PSAK 58. The author finds deficiencies in accounting treatment both in terms of
recognition, measurement, presentation, and disclosure. In this case, PT. Taspen
(Persero) does not specify details of facts at the time of reclassification until the
sale of property and equipment classified as non-current assets held for sale.

Keywords: PSAK 58, Non-current Assets Held for Sale, Discontinued
Operations.