Penilaian Asset dalam Akuntansi Syariâ€™ah
This article aims to discuss the conceptual development of the asset assessment on Syariâ€™ah accounting. From the perspectives of postulates, assumptions and principles, the conventional and Syariâ€™ah accounting are totally different, including in the area of the system and technique of asset valuation. The value assessment of asset in Syariâ€™ah accounting relies on the size of the asset. The valuation techniques of asset such as discount factor, time value of money seems inaccurate measures of asset. The concept of current cash equivalent may fit for the asset valuation in Syarâ€™iah accounting.
Keyword: zakat, concervatism, discout factor, time value of money; current cash equivalent
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ISSN 1410-2420 (print), 2528-6528 (online)
Published by Accounting Department, Faculty of Economics, Islamic University of Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik)
JAAI pada http://journal.uii.ac.id/index.php/JAAI/ terlisensi oleh Creative Commons Attribution 4.0 International License.