Datu, Bernadette Raisa and Pratama, Indra (2018) Analysis And Implementation Of IFRS 15 – Revenue From Contracts With Customers Towards Financial Statements At PT X For The Year 2016 - 2017. Bachelor thesis, Swiss German University.
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Abstract
IFRS 15 – Revenue from Contracts with Customers is a new accounting standard issued by IASB and FASB that displaces all revenue recognition standard in IFRS and U.S GAAP. This research is all about simulation and early implementation of IFRS 15 in PT. X that was considering in applying the standard in 2020. Based on the hypothesis testing, the result showed that there is no significant impact in revenue, balance sheet and income tax. In this manner, PT. X will not make any adjustment in their financial statements for the year 2016-2017. However, it is still useful for the company in making consolidated financial statement due to having a subsidiary located in Singapore that has been implementing the standard since 1 January 2018.
Item Type: | Thesis (Bachelor) |
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Uncontrolled Keywords: | IFRS 15; Revenue from Contracts with Customers; Financial Statements; Bundled Products; Deferred Revenue. |
Subjects: | H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. H Social Sciences > HJ Public Finance > HJ2240 Revenue. Taxation. Internal revenue |
Divisions: | Faculty of Business Administration and Communication > Department of Accounting |
Depositing User: | Astuti Kusumaningrum |
Date Deposited: | 19 May 2020 02:45 |
Last Modified: | 19 May 2020 02:45 |
URI: | http://repository.sgu.ac.id/id/eprint/534 |
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