What is Pengakuan Pendapatan?
In this glossary, Pengakuan Pendapatan refers to: An accounting principle governing the specific conditions under which revenue is recognized or recorded, requiring firms to record revenue when it is earned and realizable, as defined by IFRS 15 and ASC 606.
How is Pengakuan Pendapatan used in finance?
In finance communication, this term appears in contexts such as: "IFRS 15 mengharuskan perusahaan mengakui pendapatan saat pengendalian barang atau jasa berpindah ke pelanggan, bukan hanya saat uang diterima."
Why does Pengakuan Pendapatan matter in finance?
Pengakuan Pendapatan matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.
Who uses Pengakuan Pendapatan?
Pengakuan Pendapatan is mainly used by Financial Analysts, Bankers, and Traders.
What category does Pengakuan Pendapatan belong to?
In this glossary, Pengakuan Pendapatan is grouped under Analysis. Related pages in this category explain adjacent procedures, commands and operational concepts.
Where does this definition come from?
This definition is sourced from CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework and published by Protermify Finance as a static finance reference page.
