Results 11 to 20 of about 452,472 (312)
The adequacy of IFRS 15 for revenue recognition in the construction industry
Journal of Economic and Financial Sciences, 2020 Orientation: IFRS 15 Revenue from Contract with Customers replaced the industry-specific financial reporting standard IAS 11 Construction Contracts, becoming effective on or after 1 January 2018.
Milan Van Wyk, Danie Coetsee
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An Effective Digital System for Intelligent Financial Environments
IEEE Access, 2019 A good set of the financial system could take care of all accounting entries and their impacts on the whole intelligent financial environment. The total flow of money and total expenditures will be reflected here.
Wenyuan Zhang +5 more
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Jurnal Akuntansi, 2014 The Purpose of this study is to evaluate the proper timing of revenue recognition and the measurement of revenue to get fair value of periodic earnings for construction enterprise.
Joni .
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Menelaah Signifikansi Penerapan PSAK 72 pada Kinerja Keuangan
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2023 Study of PSAK 72’s Significance Application to Financial Performance Purpose: Determine the impact on financial performance as a result of implementing revenue recognition based on the new standard PSAK 72.
Risma Esta Yuliati +2 more
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First year’s application of revised revenue recognition guidance by companies under NL-GAAP [PDF]
MAB, 2023 This study focuses on the revenue recognition disclosure quality of a sample of 63 large Dutch legal entities applying revised DAS 221 and DAS 270 in their 2022 financial statements.
Roy van Duuren, Ralph ter Hoeven
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Jurnal Pamator, 2013 This study tries to compare the revenue recognition of Financial Accounting Standards (GAAP) with IFRS and U.S. GAAP Convergence. As it is known that during the recognition of revenue in Indonesia are often more frequent use of Financial Accounting ...
Muhammad Syam Kusufi
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Are sports image rights assets? A legal, economic and tax perspective [PDF]
, 2015 This paper highlights the factors to consider in entering into sports agreements including the tax treatment applied to image rights and the recent update and commentary of the Inland Revenue (HRMC) to their capital gains tax manual on the taxation of ...
Coors, Corinna
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Value Relevance of Accounting Information from PSAK 72
Jurnal Akuntansi dan Keuangan, 2022 This study examines the value relevance of accounting information after PSAK 72 on the companies that are listed on Indonesia Stock Exchange. Ohlson’s model is used to evaluate the research hypothesis and to estimate the research model using Generalized ...
Natatsa Rizqina Mubarika +1 more
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Tata Kelola Perusahaan Dan Pengakuan Pendapatan Prematur
AFRE (Accounting and Financial Review), 2020 The purpose of this research is to observe an influence between corporate governance and premature revenue recognition. There are 167 manufacturing companies listed on the IDX, then through a sample collection method using purposive sampling and 37 ...
Maria Theresia Irlene +1 more
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IJEBD (International Journal of Entrepreneurship and Business Development), 2022 Purpose: to determine the role of the principle of consistency in the method of revenue recognition on the income statement. Design/methodology/approach: This research approach uses a descriptive method, which describes the actual situation that ...
Enny Istanti
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