Welcome to Scribd, the world's digital library. Read, publish, and share books and documents. See more
Standard view
Full view
of .
Look up keyword
Like this
0 of .
Results for:
No results containing your search query
P. 1
PSAK 23, Revenue

PSAK 23, Revenue



|Views: 1,192|Likes:
Published by api-3708783

More info:

Published by: api-3708783 on Oct 14, 2008
Copyright:Attribution Non-commercial


Read on Scribd mobile: iPhone, iPad and Android.
download as RTF, PDF, TXT or read online from Scribd
See more
See less





revenuesfas no. 23
statement ofsfas no.financial accounting standards
indonesian institute of accountantsrevenue
this is an unofficial publication of iai (indonesian institute of accountants).if there is any inconsistency between indonesian and english version of the sfas, the user of  sfas should follow the indonesian version as the official publication of the institute.
revenue sfas no. 23
statement of financial accounting standards (sfas) no. 23, revenue, was adopted by a meetingof the indonesian accounting principles committee on august 24, 1994, and was ratified by theexecutive committee of the indonesian institute of accountants on september 7, 1994.compliance with the policies contained in this statement is not obligatory in the case of immaterial items.
jakarta, 7 september 1994national councilindonesian institute of accountantsindonesian accounting principles council
hans kartikahadichairman jusuf halimsecretaryhein g. surjaatmadjamembekatjep k. abdoelkadirmembewahjudi prakarsamembe jan hoesadamembem. ashadimembemirza mochtarmembeipg ary sutamembesobo sitorusmembetimoty marnandusmembemirawati sudjonomembe
revenue sfas no. 23
01 - 03objectivescope01 - 02definition02 - 03
03 - 35measurement of revenue08 - 11identification of the transaction12sale of goods13 - 18rendering of services19 - 27interest, royalties and dividends28 - 33disclosure34 - 35
statement of financial accounting standards no. 23revenue
36 - 44measurement of revenue37sale of goods38rendering of services39 - 40interest, royalties and dividends41 - 42disclosure43effective date44

Activity (13)

You've already reviewed this. Edit your review.
1 hundred reads
1 thousand reads
PBTAXAND liked this
woozy17 liked this
arabsar liked this
arabsar liked this
arabsar liked this
miss_felice liked this
Dida Karlina liked this

You're Reading a Free Preview

/*********** DO NOT ALTER ANYTHING BELOW THIS LINE ! ************/ var s_code=s.t();if(s_code)document.write(s_code)//-->