Analisis Penerapan Pernyataan Standar Akuntansi Keuangan No. 44 - Akuntansi Aktivitas Pengembangan Real Estat

Baridwan, Zaki ( Universitas Brawijaya)

TEMA (Jurnal Tera Ilmu Akuntansi)
Vol 7, No 2 (2006)

Based Financial Accounting Standar No. 44, there are four methods recognition revenue, which can be able to recognizes real estate sales transaction. The methods are (i) full accrual method; (ii) finished persentation method; (iii) deposit methods; and (iv) lease method. Thus, objective this research are (i) seeking method which be choosen by real estate corporate in revenue recognition, include expense recognition; (ii) seeking method, which used relevant with Financial Accounting  Standard No. 44; and (iii) seeking justification used that method. Key words: Revenue Recognition, Expense Recognition, Matching Deposit