Penguatan UU HKI : Penambahan Ketentuan yang Mengatur Penggunaan Valuasi untuk Mencapai Konsistensi Penilaian Intangible Asset
Abstract
Kata Kunci: Aktiva Tak Berwujud, Data base, Metode Valuasi.
Abstract:
This study examines the method of valuation of intangible assets (intangible assets), especially corporate data bases for corporate financial statements can represent the value of the company correctly. This research is a normative approach using statue approach and conceptual approach and comparative approach. During this time, the valuation of intangible assets using the historical value. While goodwill use the market price (fair value). The principles derived from the Financial Accounting Standards Guidelines (PSAK) and the provisions in international accounting standards on the assessment of intangible assets. PSAK Indonesia has followed the latest provisions in the bookkeeping of intangible assets. However, data bases that are included in the copyrights of intangible assets in Intellectual Property Rights (HKI) will be related to the use of valuation methods that have not been set. Given the data base can follow the acquisition price or market price, if the asset should be assessed
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PDFDOI: http://dx.doi.org/10.46839/lljih.v5i1.127
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