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Analisis atas pengakuan pendapatan dalam hubungan keagenan studi kasus pada PT. PKR
This internship report is intent on providing an explanation of applying Buletin Staf Akuntansi (BAS) 7 BAPEPAM-LK concerning accounting treatment and openness in agency transaction. This bulletin serves as an interpretation of accounting treatment in agency according to staff point of view, financial statement disclosures of agency transaction of company and public company as well, and reference of interpretation and practice against regulation within accounting and auditing. In analysis of revenue recognition in agency, there are some indicators which are used to decide whether the company must record gross revenue or not namely the company has a role as primary obligor, possesses general inventory risk, has the right to determine the price, modifies the product, capable to select the vendor, involved in determining product or service specification, has inventory loss risk, and credit risk. The result showed that the company is an agent acting on its own name and must record the revenue in gross. Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 7104 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Progran Studi Departemen Ilmu Akuntansi Fakultas Ekonomi Universitas Indonesia 2010 |
|---|---|
| Edisi | - |
| Subjek | Auditing Agencies Revenue recognition |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiii, 79 p. :il. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |