Analisis Pengakuan Pendapatan pada PT. Timah Tbk.

• Main Authors: , ADINE KHAIRUNISA NADYA, , Dr. Bambang Riyanto L.S., M.B.A., CMA.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2014
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/131756/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=72259
• Institution: Universitas Gadjah Mada

Revenue is one of the most influential aspects in financial report regarding either about the amount and writings. One of the topics often discussed in the accounting is revenue recognition. In recognizing revenue, the firm must observe the characteristics of income that would be recognized. This research done at PT Timah Tbk. that engage in tin mining. This research�s objective is to evaluate the policy about revenue recognition used by PT Timah Tbk. PT Timah Tbk. is using IFRS 23 as the basis of enterprise revenue recognition policy. IFRS 23 is quite clear in explaining about revenue recognition characteristics but not all revenue recognition are included in IFRS 23. Because of the incompleteness of the policy, researcher analyzed PSAK 23 and other policies relating to revenue recognition. To evaluate the policies that have been used by PT Timah Tbk., Researcher compared the analysis of PSAK 23 with SFAC No.5 paragraph 84 and PSAK 23 with IFRS IAS 18.