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Evaluasi Prosedur Pengukuran Harga Kontrak dalam Penyusunan Contract Assessment Tools Berdasarkan IFRS 15 di KAP IKA (Laporan Magang)

Nureni Wijayati, Ph.D., C.A. (Pembimbing/Promotor) - ; Khoiruningrum, Riska - ;

This internship report was prepared to evaluate the procedures for measuring contract prices in the preparation of the contract assessment tools carried out by KAP IKA for PT WIN based on International Financial Reporting Standard (IFRS) 15 regarding revenue from contracts with customers. PT WIN is a company engaged in the telecommunication sector whose shares are mostly owned by foreign companies, thus the accounting standard used is IFRS. This internship report focuses on the measurement stage in the preparation of contract assessment tools which is located in the third step i.e., determining the transaction price and the fourth step i.e., allocating the transaction price. Based on the evaluation results, the procedures for measuring contract prices in the preparation of the contract assessment tools carried out by KAP IKA is in accordance with applicable accounting standard, namely IFRS 15 regarding revenue from contracts with customers..Ada Tabel


Ketersediaan

Call NumberLocationAvailable
13460PSB lt.2 - Karya Akhir1
PenerbitDepok: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI 2022
Edisi-
SubjekTelecommunication
IFRS 15
Contract Assessment Tools
ISBN/ISSN-
Klasifikasi-
Deskripsi Fisikxvii, 68 p. ; diagr. ; 30 cm
Info Detail Spesifik-
Other Version/RelatedTidak tersedia versi lain
Lampiran BerkasTidak Ada Data

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