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 PSAKMeasurement: Jurnal Akuntansi, Vol 16 No. 2 : 130 - 135 Desember 2022 P-ISSN 2252-5394 E-ISSN 2714-7053 130 PERLAKUAN AKUNTANSI ASET BIOLOGIS