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The document discusses the accounting treatment for heritage assets in Indonesia using a case study of Pari Temple. It examines how heritage assets are recognized, valued, presented and disclosed in financial statements. The findings show that Pari temple was recognized as a plant asset by BPCB Jawa Timur and recorded as having no value since heritage assets cannot be exchanged.

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19 views

Title

The document discusses the accounting treatment for heritage assets in Indonesia using a case study of Pari Temple. It examines how heritage assets are recognized, valued, presented and disclosed in financial statements. The findings show that Pari temple was recognized as a plant asset by BPCB Jawa Timur and recorded as having no value since heritage assets cannot be exchanged.

Uploaded by

ask
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Title:

Accounting Treatment for Heritage Assets: A Case Study on Management of Pari Temple

Publication Date:
2020

Authors:
Heri Widodo, Nur Ravita Hanun, & Retno Wulandari

Problem:
How the accounting treatment for heritage assets in Indonesia explained in recognition,
valuation, presentation and disclosure of financial statements.

Objectives:
The study aims to determine the treatment for accounting of Pari Temple, a heritage asset in
Indonesia and to find out the recognition, recording, and reporting of assets in the financial
statements.

Findings:
The BPCB Jawa Timur has recognized that Pari temple is recorded as a plant asset, and that Pari
temple is deliberately without value, therefore the Heritage Assets cannot be exchanged.

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