This website uses cookies to ensure you have the best experience. Learn more

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.

Other Papers Like Accounting Theory

How Managerial Accounting Adds Value To The Organizations

3231 words - 13 pages ://, Management Accounting Concept. Johnson, H.T. and Kaplan, R.S. (1987), Relevance Lost: The Rise and Fall of Management Accounting, Harvard Business School Press, Cambridge, MA. Neely, A (ed.) 2002, Business performance measurement: theory and practice, Cambridge University Press, Cambridge, England. Riemer, C. (1995), Management accounting and knowledge

Acc 685 Essay

541 words - 3 pages March 1, 2015 Module #2 Assignment Case 4-3: 1. The deductive approach to the development of accounting theory starts with the establishment of certain objectives. After identifying the objectives, key definitions and assumptions are stated. Later on, researchers develop a structure for accomplishing the objectives from the information of the definitions and assumptions. An example of deductive theory is political economy theory. The


1359 words - 6 pages Renaissance advanced the rise of Italy sharply. Luca Pacioli first described the practice and theory that had developed in commercial cities in Italy. Pacioli explained the opening inventory and he wrote three things needed by one who wished to carry on business diligently. We think that the beginning of the symbol of the Contemporary accounting in his work. 1.2East India Company After that, the emergency of East India Company boost a new

Accounting Standards Boards

769 words - 4 pages accounting theory such as the AICPA, FASB, IFAS, and there are many boards has either been abolished or the names changed along with the responsibility along with the standard or announcements. There is much to be known about the IASB and FASB changes among the standards that are in place and those that are still in progress to be finalized. University of Phoenix and their facilitators prepares you for the career that was chosen

Fair Value

849 words - 4 pages 200400 Company Accounting 200401 Accounting Theory & Applications X6.4.20 Seminar Seminar Disclaimer: Information in this publication is correct as at 6th March 2014 however it is subject to change without notice from time to time. SGSM reserves the right to change the timetable including the scheduling or removal of classes and method of delivery. 2014 POSTGRADUATE ACCOUNTING TIMETABLE 12pm-2pm 2pm-4pm GC Acc GD Acc MPA


1161 words - 5 pages Lecture 5 Chapter 8 Unregulated Corporate Reporting Decisions: Consideration of Systems-Oriented Theories Question 1: In relation to Political Economy Theory, which of the following statements is false? A: Political Economy Theory views society, politics and economics as inseparable B*: Political Economy Theory is derived from Positive Accounting Theory C: Legitimacy Theory and Stakeholder Theory are derived from Political Economy Theory


7284 words - 30 pages (IMAPs). The problem of the existing ineffective costing system was resolved by the development of innovative management accounting principles such as: target costing, activity-based costing, activity-based budgeting, theory of constraint, back flush costing and product life-cycle costing (Uyar, 2010). The need for IMAPs was even more urgent when examined against the relevance of the existing traditional volume-based cost allocation system which


1707 words - 7 pages , Basu investigated the rate of the change in earnings with respect to the change in concurrent stock return, which is a good proxy of news according to the efficient market theory. The result that sensitivity of earnings to negative returns (bad news) is two to six times the sensitivity to positive returns (good news) evidently affirm the existence of conservatism in financial reporting. Factors that affect accounting conservatism are also

Accounting Framework

2287 words - 10 pages of Economics: History and Theory in tiie Analysis of Economic Reality. University of Chicago Press, Chicago. ' Sombart, W. (1916). Der Moderne Kapitalismus, München, Leipzig: Duncker and Humbolt. = Zeff, S. A. (1978). 'The rise of economic consequences', journal of Accountancy 146 (6), pp. 56-63. " Gray, R. and Hope, A. J. B. 'Power and Policy Making: The Development of an R&D Standard', (1982). Journal ofliusiness Finance ami Accounting, Vol.9

Week 1 Cpa Report

743 words - 3 pages requested by an external user who is looking to invest or loan money to the client. References Schroeder, R. G., Clark, M. W., and Cathey, J. M. (2005).  Financial Accounting Theory and Analysis. (8th ed.). Hoboken, NJ: Wiley. Ulvog, J. L., CPA. (2006). Audit, Review, or Compilation?

Behavioral Finance

392 words - 2 pages -confidence, biases aversion to ambiguity etc. Prospect Theory This theory states that investors pay attention to change in each transaction than the total value and have a tendency to get more distressed by the prospective losses than the happiness from prospective gains in an investment. 1. Frame Dependence: Example: 2. Mental Accounting: It explains how current and future assets are divided into different groups and therefore

Related Essays

Positive Accounting Theory Essay

9637 words - 39 pages 136 Positive Accounting Theory and Science JCC Journal of CENTRUM Cathedra ™ Positive Accounting Theory and Science by M. Humayun Kabir Senior Lecturer, Faculty of Business Auckland University of Technology, Auckland, New Zealand Abstract This paper examines the development of positive accounting theory (PAT) and compares it with three standard accounts of science: Popper (1959), Kuhn (1996), and Lakatos (1970). PAT has been one

Pggna Account Details Essay

755 words - 4 pages PGDM I Semester I MANAGEMENT ACCOUNTING -1 (MA-1) 1. Course Objective: The objective of the course is to acquaint the students with the language of Accounting and to develop in them the ability to evaluate and use accounting data as an aid to decision making. The main purpose is to assist the students in developing skills in problem solving and decision making in the financial area. Emphasis is laid on analysis and utilization of

Testing Essay

275 words - 2 pages TESTING TAXATION & FIRM PERFORMANCE Normative theories attempt to tell what “people or constituencies should do”. A normative theory is not solely evaluated by predictive value, but is also evaluated by its logical consistency of how rational individuals should behave. Positive theories “attempt to make good predictions of real world events.” Positive Accounting Theory (PAT) is a positive theory that aims to predict actions such as

Acc Concepts Essay

1035 words - 5 pages ACCOUNTING CONCEPT AND CONVENTIONS In drawing up accounting statements whether they are external "financial accounts" or internally-focused "management accounts" a clear objective has to be that the accounts fairly reflect the true "substance" of the business and the results of its operation. The theory of accounting has, therefore, developed the concept of a "true and fair view". The true and fair view is applied in ensuring and assessing