aset69Measurement: Jurnal Akuntansi, Vol 16 No. 2 : 130 - 135 Desember 2022 P-ISSN 2252-5394 E-ISSN 2714-7053 130 PERLAKUAN AKUNTANSI ASET BIOLOGISFinancial Accounting Standard 69 Revision 2020 (PSAK 69) on B iological Assets provides guides for entities to account for biological assets. This study examines how PT