aset69This study aims to provide an overview of the differences in the accounting treatment of biological assets before and after the implementation of PSAK 69, namely based on PSAK 16 and PSAKProsiding The 11th Industrial Research Workshop and National Seminar Bandung, 26-27 Agustus 2020 914 Analisis Penerapan PSAK 69 atas Aset Biologis di PT Perkebunan