摘要：This paper aims to analyze how the accounting treatment for biological assets in agricultural companies subsectors listed in the Indonesia Stock Exchange.This paper is a cualitative study with descriptive analyse.The study data used secondary data in annual report of sample companies in 2016.The sample 14 companies with sampling technique using purposive sampling.The results show that biological assets are divided into two types of annual crops and seasonal crops.The accounting treatment of biological assets is based on PSAK No.16- fixed assets and PSAK No.14 - inventories.Based on the comparison of biological asset accounting treatment in companieshas accordance with accounting standards used.
