Teori Akuntansi Bab 7 Konsep Pendapatan DOCX

Title	Teori Akuntansi Bab 7 Konsep Pendapatan
Author	Ridho Dharul Fadli
Pages	11
File Size	49.3 KB
File Type	DOCX
Total Downloads	12
Total Views	211

Summary

Teori Akuntansi BAB 7 KONSEP PENDAPATAN Oleh: Ridho Dharul Fadli – F0312102 KONSEP PENDAPATAN Konsep pendapatan dan untung menurut FASB dalam SFAC No. 6, adalah sebagai berikut: Revenues are inflows or other enhancements of assets of an entity or settlements of its liabilities from delivering or pro...

Description

Teori Akuntansi 2015 BAB 7 KONSEP PENDAPATAN Oleh: Ridho Dharul Fadli – F0312102 KONSEP PENDAPATAN Konsep pendapatan dan untung menurut FASB dalam SFAC No. 6, adalah sebagai berikut: Revenues are inflows or other enhancements of assets of an entity or settlements of its liabilities from delivering or producing goods, rendering services, or other activities that constitute the entity's ongoing major or central operations (prg. 78). Gains are increases in equity (net assets) from peripheral or incidental transaction of an entity and from all other transactions and other events and circumstances affecting the entity except those that result from revenues or investments by owners (prg. 82). Sedangkan menurut Ikatan Akuntan Indonesia (IAI) yang dituangkan dalam Standar Akuntansi Keuangan sebagaimana yang didefinisikan pula oleh IASC yang mendefinisikan pendapatan (revenue) sebagai unsur penghasilan (income) sebagai berikut: Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to equity participants (him. 17). The definition of income ecompasses both revenue and gains. Revenue arises in the course of the ordinary activities of an enterprise and is referred to by a variety of different names including sales, fees, interests, dividends, royalties, and rents (him. 18). Gains represent other items that meet the definition of income and may, or may not, arise in the course of the ordinary activities of an enterprise. Gains represent increases in economic benefits and as such are no different in nature from revenues. Hence, they are not regarded as constituting a separate element in this framework (him. 18). 1...