Professional Documents
Culture Documents
Multiple Step
Karakteristik Pengakuan Beban Note
1. Pendapatan
- Direct Matching (langsung) Pendapatan = aset meningkat liabilitas turun
2. Beban
- Sistematik dan alokasi rasional (beban Beban = Penurunan aset peningkatan liabilitas 3. Income from operations
dialokasikan) 4. Financing cost
- Pengakuan beban periodik Financing cost = interest expense 5. Income before income tax
6. Income tax expense
Karakteristik Pengakuan Pendapatan income from operations = Gross profit- Expense 7. Income from continuing operation
Income before income tax = income from operations-financing 8. Discontinued operation
- pada saat titik penjualan
cost 9. Net income
- sebelum titik penjualan
10. Earning per share (EPS)
- setelah titik penjualan
income from continuing operations = income before income tax- 11. Other Comprehensive income (OCI)
income tax expense 12. Comprehensive income