PERBANDINGAN PENGAKUAN PENDAPATAN ANTARA STANDAR AKUNTANSI KEUANGAN (SAK) INDONESIA DENGAN USULAN KONVERGENSI IFRS DAN U.S. GAAP

Muhammad Syam Kusufi (Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis UTM)

Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura
Vol 6, No 2: Oktober 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 Standards (GAAP). This study outlines where the advantages and drawback between the two revenue recognition.