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Accounting Theory Essay

397 words - 2 pages

Rangkuman PSAK 23
oleh, Erika Selvanela Nariza / 1206266870

PSAK 23 mengatur tentang pendapatan. PSAK 23 mengalami revisi terakhir pada tahun 2010 dan mulai berlaku secara efektif sejak 1 Januari 2011. PSAK 23 diterapkan dalam akuntansi pendapatan yang timbul dari transaksi atas kejadian penjualan barang, penjualan jasa serta penggunaan aset entitas oleh pihak lain yang menghasilkan bunga, royalti dan dividen. Menurut PSAK 23 pendapatan adalah peningkatan manfaat ekonomi selama periode akuntansi dalam bentuk arus masuk atau peningkatan aset atau penurunan liabilitas yang mengakibatkan kenaikan ekuitas, yang tidak berasal dari kontribusi penanaman modal.
Di dalam pengakuan pendapatan harus memenuhi tiga kriteria ...view middle of the document...

Apabila salah satu kondisi yang disebutkan tadi tidak terpenuhi maka pengakuan pendapatan harus ditangguhkan.
Untuk pendapatan dari penjualan jasa bisa diakui jika hasil transaksi dari penjualan jasa bisa diestimasi secara andal dari mulai jumlah pendapatan, biaya yang timbul sampai dengan tingkat penyelesaian dari transaki. Jika tidak bisa diestimasi secara andal maka pendapatan yang bisa diakui hanya yang berkaitan dengan beban yang telah diakui yang dapat dipulihkan. Lalu untuk pengakuan pendapatan yang berupa bunga, royalti dan dividen bisa diakui ketika telah memenuhi dua kriteria yaitu kemungkinan besar manfaat ekonomi akan masuk ke dalam entitas dan jumlah pendapatan yang diterima bisa diukur secara andal. Pengakuan pendapatan nya diakui dengan dasar yang berbeda, untuk bunga diakui menggunakan suku bunga efektif, royalti diakui menggunakan dasar akrual sesuai dengan substansi perjanjian, dividen diakui jika hak pemegang saham untuk menerima pembayaran ditetapkan.
Di dalam PSAK 23 juga mengatur tentang pengungkapan pendapatan. Entitasharus mengungkapkan kebijakan akuntansi yang digunakan untuk pengakuan pendapatan, jumlah pendapatan dari penjualan barang, jasa, bunga, royalti dan dividen pada periode tersebut serta pendapatan yang didapat dari pertukaran barang atau jasa.

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