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 PSAKISSN 2657-1080 ISSN 1858-3687 dan Manajemen Vol.14, No.2, 2019 130 dan Manajemen Vol.14, No.2, 2019, Hal. 130-145 Implementasi Perlakuan Aset