ABSTRAK 

Government accounting standards is the accounting principles applied in compiling and presenting the financial statements of the Government. Government accounting standards applied in the scope of Government, either the Central Government or local governments. The application of accounting standards the Government believed would have an impact on the improvement of the quality of financial reporting to the Central Government and regions. By 2015, all the Government agencies are required to use the Accrual Basis of government accounting standards. Occurs the process of transition from the Cash Toward Accrual Basis to Accrual Basis. DPPKAD Boyolali Regency is an element of the implementing autonomous region Boyolali Regency pursuing tasks in the field of Financial management of Income and assets of the area, which DPPKAD Boyolali Regency is one of the Government agencies that are required to use Accrual Basis.

Changes to the Government Accounting Standards from the Cash Toward Accrual Basis to Accrual Basis of course brings its own impact against asset management particularly in fixed assets. Including the impact is less the maximum performance of the apparatus of Government in the financial reporting, because not understand the accrual basis in particular in calculating depreciation. In addition, the application of Accrual Basis also has advantages, namely the management of fixed assets more optimally. Any changes that occur in the transition is surely intended to maximize the quality of the financial report of the Government.

Keywords: Government Accounting Standards, Accrual Basis, Fixed Assets