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Jurnal TEMA, Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Indonesia. Jl. MT. Haryono 165 Malang 65145
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TEMA (Jurnal Tera Ilmu Akuntansi)
Published by Universitas Brawijaya
ISSN : 14118149     EISSN : 2808215X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
TEMA (Jurnal Tera Ilmu Akuntansi) publishes all forms of quantitative and qualitative research articles and other scientific studies related to the field of Accounting and a wide range of applications such as: Finance accounting Sharia Accounting Capital Market Based Accounting Forensic Accounting Behavioral Accounting Environmental Accounting Management Accounting Tax accounting Social Responsibility Accounting Public sector accounting Accounting education Auditing Accounting information system Business Ethics & Corporate Governance
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
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Search results for , issue " Vol 7, No 2 (2006)" : 1 Documents clear
Analisis Penerapan Pernyataan Standar Akuntansi Keuangan No. 44 - Akuntansi Aktivitas Pengembangan Real Estat Baridwan, Zaki
Jurnal Tema Vol 7, No 2 (2006)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

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

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