Image of Anlisis penerapan interpretasi standard akuntansi keuangan no. 21 dalam perjanjian jual beli pada perusahaan real estat (studi kasus pada PT PQR)

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Anlisis penerapan interpretasi standard akuntansi keuangan no. 21 dalam perjanjian jual beli pada perusahaan real estat (studi kasus pada PT PQR)

PSAK to IFRS convergence made by DSAK IAI has an impact on the changes of Indonesian financial accounting standards including standards on revenue recognition for real estate companies. PSAK 44 that is used as a guideline for revenue recognition of real estate company was abolished and then replaced by ISAK 21. Based on ISAK 21, the real estate company is given direction about how to recognize their revenue, which refers to PSAK 23 or PSAK 34. This research is conducted to analyze how ISAK 21?s implementation in real estate company and how the impact of the changes to this new standard on the company?s financial statement. This research was conducted by taking samples of three sale-and-purchase agreements on PT PQR which were further analyzed to determine revenue recognition reference that should be used by PT PQR, whether it refers to PSAK 23 or PSAK 34. Revenue recognition will be based on PSAK 34 if a buyer can specify the main structural elements of real estate design and otherwise will be based on PSAK 23. The conclusion of this research is the revenue recognition of PT PQR is based on ISAK 21 criteria which refer to PSAK 23, where the impact of the implementation is not too different with the recording based on PSAK 44. Ada tabel

Ketersediaan

Call NumberLocationAvailable
8155PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Real estate
Financial accounting standards
Revenue recognition agreement
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiii, 143 p. ; 30 cm.
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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