Apa itu Pengakuan Pendapatan?
Pengakuan Pendapatan An accounting principle governing the specific conditions under which revenue is recognized or recorded, requiring firms to record revenue when it is earned and realizable, as defined by IFRS 15 and ASC 606.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “Pengakuan Pendapatan” Used in Practice?
IFRS 15 mengharuskan perusahaan mengakui pendapatan saat pengendalian barang atau jasa berpindah ke pelanggan, bukan hanya saat uang diterima.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Apa itu Pengakuan Pendapatan?
An accounting principle governing the specific conditions under which revenue is recognized or recorded, requiring firms to record revenue when it is earned and realizable, as defined by IFRS 15 and ASC 606.
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