Analysis of the IAS 41 Amendment’s Application to Agriculture in Singapore’s Listed Plantation Agriculture Companies
- DOI
- 10.2991/apbec-18.2019.39How to use a DOI?
- Keywords
- IAS 41 Amendment, biological asset, bearer plant, restatement
- Abstract
This research aimed to develop the framework for a fraud risk control policy, particularly in public sector organizations. This research used qualitative methods to analyze primary data obtained from interviews and secondary data obtained from a literature review. In doing so, this research combines three fraud risk control policy concepts: fraud risk management by KPMG; fraud risk control plan by Badan Pengawasan Keuangan dan Pembangunan Republik Indonesia (BPKP RI / Financial and Development Supervisory Board); and Global Ethics & Integrity Benchmark. The fraud risk control policy currently used by the Ministry of Finance of the Republic of Indonesia is also analyzed. The result of this research is a comprehensive concept of a Fraud Risk Control Policy that is expected to become a reference for public sector organizations to create a more comprehensive fraud control policy, especially on fraud prevention, detection, and response policies.
- Copyright
- © 2019, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Andreas T P Manurung AU - Dwi Martani PY - 2019/07 DA - 2019/07 TI - Analysis of the IAS 41 Amendment’s Application to Agriculture in Singapore’s Listed Plantation Agriculture Companies BT - Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018) PB - Atlantis Press SP - 293 EP - 302 SN - 2352-5428 UR - https://doi.org/10.2991/apbec-18.2019.39 DO - 10.2991/apbec-18.2019.39 ID - TPManurung2019/07 ER -