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GOING CONCERN : JURNAL RISET AKUNTANSI
The disposal and termination of fixed assets in an entity can be carried out in various ways, like disposing, selling, and exchanging. The fixed assets are released and discontinued because of damage or fixed assets have been expired so that they no longer provide economic benefits to the company. The accounting treatment for the disposal and termination of fixed assets is seen in terms of recognition, measurement and presentation. This study aims to determine whether the accounting treatmentdoi:10.32400/gc.14.1.22281.2019 fatcat:uvfv46szxrgchno352awzhgv7q