Apa itu Pendapatan Ditangguhkan?
Pendapatan Ditangguhkan A liability account representing income received before the related goods or services have been delivered, requiring recognition as revenue in future periods per IFRS 15 and US GAAP.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “Pendapatan Ditangguhkan” Used in Practice?
Pendapatan ditangguhkan dicatat saat pembayaran diterima sebelum barang atau jasa diserahkan, sesuai prinsip akrual.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
Learn “Pendapatan Ditangguhkan” Free with Termify
Master Pendapatan Ditangguhkan and 4,071+ professional terms with native pronunciation, IPA transcriptions and career quizzes. 100% free, forever.
Download Free for iOSFrequently Asked Questions
Apa itu Pendapatan Ditangguhkan?
A liability account representing income received before the related goods or services have been delivered, requiring recognition as revenue in future periods per IFRS 15 and US GAAP.
Where can I learn this term for free?
Termify is a 100% free professional English app that teaches Pendapatan Ditangguhkan and 4,071+ other industry terms with native pronunciation, IPA transcriptions and career quizzes. Available on iOS in 23 languages. No subscription, no credit card required.
Last updated: