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Evaluasi Prosedur Identifikasi Kontrak dan Penetapan Performance Obligation Pada Kontrak PT Violet oleh KAP Tulip (Laporan Magang)
This internship report aims to evaluate the procedure of contract identification and determination of performance obligations on PT Violet's contract by KAP Tulip based on PSAK 72. PT Violet is a company engaged in the telecommunications sector with various types of contracts. There are three types of contracts discussed in this internship report, including contracts with installation, auto-renewal contracts, and contracts with modification. The contract review method is carried out by providing a Yes or No statement based on its suitability with the contract documents. Contract identification is carried out by considering the definition of the contract, the combination contract, and any modifications to the contract. Determination of performance obligations is carried out by observing the obligations that must be carried out by PT Violet based on the contract, the involvement of third parties, and the existence of customer options in the contract. The evaluation instrument used is in accordance with PSAK 72, and the documents evaluated have met the contract criteria and performance obligations..Ada Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 13371 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI., 2022 |
|---|---|
| Edisi | - |
| Subjek | Contract Identification Performance Obligation |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiv, 49 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |