Ruang Lingkup
:
Penjualan
barang
2 Penjualan
jasa
3 Pengguna
an
aset
entitas
oleh pihak
yang
menghasil
kan bunga,
royalti dan
dividen
1
Pe
rn
yat
aa
n
sta
nd
ar
ini
dit
er
ap
ka 2
n
un
tuk
Tidak
mengatur
pendapatan
dari:
S
e
w
a
(
P
S
A
K
3
0)
2 D
iv
id
e
n
d
ar
i
in
v
e
st
1
asi dengan
metode
ekuitas
(PSAK 15)
3 Kontrak
asuransi
(PSAK 28
dan 36)
4 Perubahan
nilai wajar
instrumen
keuangan
(PSAK 50
& 55)
5 Perubahan
nilai nilai
aset lancar
lain
6 Pengukur
an awal
dan
perubaha
n
nilai
a
s
e
t
b
i
l
o
l
ogi dan
produk
agricultur
e
(IAS
41)
7 Ekstraksi
hasil
tambang
(PSAK 29
dan 33)
2
Definisi ?
1
P
e
n
d
a
p
at
a
n
ad
al
ah
ar
us
m
as
uk
br
uto dari
manfaat
ekonom
i yang
timbul
dari
aktivitas
normal
entitas
selama
suatu
periode
jika arus
masuk
tersebut
mengak
ibatkan
kenaika
n
ekuitas
yang
tid
ak
be
ra
sa
l
da
ri
ko
nt
rib
us
i
pe
mi
lik
.
2
Ni
lai
w
aj
ar
jumlah
suatu
aset
dapat
dipertuk
arkan
atau
suatu
liabilitas
diselesa
ikan
antara
pihak
yang
berkein
ginan
dan
memiliki
pe
ng
et
ah3
ua
n
m
e
m
ad
ai
da
la
m
su
at
u
tr
an
saksi
wajar.
Pendap
atan
meliputi
1 H
a
n
y
a
a
r
u
s
k
a
s
b
r
u
t
o
d
a
r
i
m
a
n
f
a
a
t
e
k
o
n
o
m
i
y
a
n
g
d
it
e
ri
m
a
d
a
n
d
a
p
a
t
d
i
t
e
r
i
m
a
o
3
l
e
h
e
n
ti
t
a
s
it
u
s
e
n
d
ir
i
Penjelasan Definisi
1
Hubungan keagenan, :
jumlah yang ditagih untuk kepentingan prinsipal
2 Tidak mengakibatkan kenaikan equity
1
Pengukuran
P
e
n
d
a
p
a
t
a
n
d
i
u
k
u
r
de
ng
an
nil
ai
wa
jar
im
ba
la
n
ya
ng
di
te
ri
m
a
a
t
a
u
d
a
p
a
t
d
i
t
e
r
i
m
a
2
iukur
dengan
nilai
wajar
imbalan
yang
diterima
atau
dapat
diterima
dan
dikurangi
diskon
atau
rabat.
Jika
pen
dap
ata
n
d
i
t
a
n
g
g
u
h
k
a
n
,
n
i
l
a
i
waj
ar
dite
ntuk
an
den
gan
me
ndis
kont
oka
n
arus
kas
yan
g
aka
n
dite
rim
a
d
e
n
g
a
n
t
i
n
g
k
a
t
b
u
n
ga
tersi
rat
(im
put
ed).
4
Pertuk
aran
barang
serupa
tidak
diangg
ap
transa
ksi
yang
mengh
asilkan
penda
patan.
P
e
r
t
u
k
a
r
a
n
t
i
d
a
k
s
e
r
u
p
a
d
i
a
n
g
g
a
p
t
r
a
n
s
a
k
s
i
y
a
n
g
m
e
n
g
h
a
s
i
l
k
a
n
p
e
n
d
a
p
a
t
a
n
.
5
Identifikasi
1
Penjualan barang
1
Penjualan jasa
1
Penjualan jasa
1
KegiatanPenjualanterkaitjasajasa
Imbalan instalasi
1 Diakui sebagai pedapatan dengan mengacu tahap penyelesaian, kecuali
imbalan instalasi tidak signifikan terhadap penjualan produk, maka diakui
pada saat penjualan
Imbalan jasa termasuk dalam harga produk
1
Komisi
Komisi iklan diakui ketika iklan terkait muncul sebelum dipublikasikan
Komisi produksi diakui mengacu pada tahap penyelesaian proyek.
Komisi keagenan asuransi
Diakui pada tanggal efektif permulaan atau pembaharuan atas polis atau
selama periode polis jika agen disyaratkan untuk menjual jasa lebih lanjut
selama umur polis
10
Acuan
umum:
3
Jika
manfaat
ekonomi
akan
mengalir
pada
entitas 4
2 Dapat
diukur
dengan
andal
1
Bunga
menggunakan
suku
bunga
efektif
Royalti dasar
akrual
sesuai
dengan
substansi
perjanjian
Dividen
jika
hak
pemegang
saham
untuk
mene
rima
pembayaran
ditetapkan
1
1
Pengungkapan
1
12
Criteria
Examples of
practical
application
Most services.
measurability or collectibility.
Accounting for
construction contracts
of-completion method.
At the completion There is a ready market for the
Certain precious
of production
commodities.
metals and
13
The timing of
recognition
Criteria
Examples of practical
application
Certain
'bill
sales
and
of
hold'
goods
sale
(e.g.
s).
there is asc signif
ies g. ultimate
price has been expenses
erta icant
re cash
established; all an irrevocable
Property
mai collection,
(including delivery) ine unce
sales where
d;
n returns).
have been
rtaint
contract.
no
(e.
material related
delivery were rtainties
Mo remain.
ode services. sale will
On delivery
st
s Property be
Criteria not satisfied and
no
sal
ansales
complet
for
signifes
d where it is ed.
recognition
icant of
so not certain
before
unce go
m that the
14
Criteria
Examples of practical
application
On an apportionment
basis (the revenue
allocation approach)
Where revenue
represents
the supply of initial and
subsequent
goods/services.
15
Franchise fees.
Sale of goods with after
sales service.
Lampiran
'
B
i
l
l
a
n
d
h
o
l
d
'
sales
penju
alan
ketik
a
pengi
riman
ditun
da
sesu
ai
permi
ntaan
pemb
eli
tetapi
p
e
m
b
e
l
i
m
e
n
d
a
p
a
t
k
a
n
hak
milik
dan
mene
rima
tagih
an.
1 kemu
ngkina
n
besar
pengir
iman
akan
dilaku
kan
2 Bara
ng
suda
h
d
i dan
it
siap
a
untu
n
k
g
dikiri
a
mka
n
n ke
,
pem
t
beli
e
pada
ri
saat
d
penj
e
uala
n
n
ti
diaku
fi
i;
k 3 P
a e
s m
b
e
li
s
e
c
a
r
a
k
h
u
s
u
s
m
e
n
y
a
t
a
k
a
n
i
n
s
t
r
u
k
s
i
p
e
n
g
ir
i
m
a
n
d
it
a
n
g
g
u
h
k
a
n
4 B
e
rl
aku
syarat
yang
pemb
ayara
n
yang
lazim
Pendapata
n tidak
diakui
ketika
terdapat
keinginan
untuk
memperol
eh kembali
atau
memprodu
k
s
i
b
arang di
waktu
pengirima
n.
1
6
Praktek
Ba
r
a
n
g
d
i
k
i
r
i
m
tu
n
d
u
k
p
a
d
a
s
u
at
u
k
o
n
d
i
s
i
,
p
e
n
g
a
k
u
a
n
p
a
d
a
s
a
at
k
o
n
di
si
te
rp
e
n
u
h
i
1)
i
n
s
t
a
l
a
s
i
d
a
n
i
n
s
p
eksi
diaku
i
setel
ah
seles
ai
kecu
ali
jika
instal
asi
seder
hana
dan
inspe
ksi
hany
a
d
il
a
k
u
k
a 2)
n
u
n
t
u
k
p
e
n
e
n
t
u
an
akhir
atas
harga
kontr
ak
Perse
tujua
n
saat
pemb
eli
telah
mene
gosia
sikan
hak
terbat
as
a
t
a
s
p
e
n
g
e
m
b 3)
a
li
a
n
d
i
a
kui
jika
jangk
a
waktu
peng
emba
lian
berlal
u
Penj
uala
n
kon
siny
asi
diak
ui
k
e
t
i
k
a
b
a
r 4)
a
n
g
d
i
j
u
a
l
oleh
pen
erim
a
piha
k
keti
ga.
Pem
bay
aran
sec
ara
kas
pad
a
pen
giri
m
a
n
p
e
n
j
u
a
l
a
n
iakui
jika
pen
giri
man
dilak
uka
n
dan
kas
diter
ima
penj
ual
atau
age
n
1
Praktek
away
penjua
P lan
e yang
n mana
j barang
u akan
a dikirim
l kan
a jika
n pembe
li telah
L melak
a ukan
y pemba
y lam
a suatu
r rangka
a ian
n cicilan
t Pendapa
e tan
r diakui
a pada
saat
k
barang
h dikirimka
i n.
r Kecuali
jika
d pengala
a man
mualan
e terealisa
n si maka
u pendapat
njan dapat
u diakui
k ketika
k setoran
a yang
n signifikan
s diterima
e atas
mbarang
u yang ada
a di
p tangan,
e diidentifik
njasi dan
si dikirimka
a n kepada
p pembeli
1
8
Praktek
l dan
beli
Pkemb
e ali
n (Sale
j and
u repur
a chas
le
a agre
n emen
ts )
j 1 p
u e
a n
j
u
a
l
s
e
c
a
r
a
b
e
r
s
a
m
a
a
n
s
e
t
u
j
u
u
n
t
u
k
m
e
m
b
e
l
i
k
e
m
b
a
l
i
b
a
r
a
n
g
y
a
n
g
s
a
m
a
d
i
k
e
m
u
d
i
a
n
h
a
r
i
a
t
a
u
2
p
e
nj
u
al
m
e
m
ili
ki
o
p
si
b
el
i
u
n
t
u
k
i
at
a
m u
e 3 Pem
m beli
b memi
e liki
opsi
l
jual
i
yang
k mens
e yarat
m kan
b pemb
a elian
kemb
l
a bara
li ng
o terse
l
but
e Pe
rlu
h dia
nal
p isis
ap
e ak
ah
n se
car
j a
su
u bst
an
a si
pe
l nju
al
a tel
ah
t me
ng
a ali
hk
s an
ma
nk
f
aa
a
t
dp
a
ne
rn
i
sj
i
ku
o
a
k
el
p
e
mm
i
l e
i
km
a
np
.e
J
r
i
td
aa
hn
a
nr
ki
as
ni
k
mo
a
n
f
ap
ae
tr
j
as
ne
j h
i i
an
ng
g
pa
e
nt
di
ad
na
ak
a
nm
e
ne
i n
md
ba
up
l a
kt
aa
nn
.
p
19
Praktek
1
P
e
n
j
u
a
l
a
n
c
i
c
il
a
n
penda
patan
yang
diatri
busik
an
pada
harga
jual
diakui
pada
tangg
al
penju
alan.
Harga
j
u
a
l
=
cilan.
Bung
a
diakui
sebag
ai
n penda
il patan
a denga
i n
k meng
i gunak
n an
i meto
d de
a bunga
ri efekti
c f
i 2 Penj
u
a
l
a
n
k
e
p
a
d
a
p
e
r
a
n
t
a
r
diakui
jika
manf
aat
dan
risiko
nya
telah
berali
h. Jika
pemb
eli
bertin
dak
sebag
ai
agen
diberl
akuka
n
s
e
b
a
g
a
i
k
o
n
s
i
n
y
a
s
i
3 L
angg
anan
publi
kasi
penda
patan
diakui
atas
dasar
garis
lurus
selam
a
period
e. Jika
beda
dari
waktu
ke
waktu
d
i
a
k
u
i
a
tas
dasar
penju
alan
yang
dikiri
mkan
2
0
Contoh
1.
P
e
r
u
s
a
h
a
a
n
t
a
m
b
a
n
g
m
emili
ki
perja
njian
untuk
menj
ual
baran
g
deng
an
pengi
riman
ditan
gguh
kan
kepa
da
sebu
ah
perus
a
h
a
a
n
p
e
m
b
a
n
g
k
it
li
s
tr
i
k
.
D
a
l
am
perja
njian
terse
but
perus
ahaa
n
mena
gih
sebes
ar 10
milya
r
untuk
pengi
riman
60.00
0 ton
batub
ara.
Pengi
riman
d
il
a
k
u
k
a
n
a
t
a
s
p
e
r
m
i
n
t
a
a
n
p
erusa
haan
pemb
angki
t.
Samp
ai
akhir
perio
de
pelap
oran
jumla
h
yang
telah
dikiri
mkan
seba
nyak
4.000
ton
2.
P
e
r
u
s
a
h
a
a
n
m
a
j
a
l
a
n
m
e
n
e
r
ima
lang
gan
an
pad
a
tan
ggal
1
Juli
seb
any
ak
600
ribu
.
Tan
ggal
pela
por
an
31
Des
em
b
e
r
.
3.
A
g
e
n
t
r
a
v
e
l
m
e
l
a
l
u
i
i
n
t
e
r
n
e
t
men
erim
a 20
juta
dari
pela
ngga
n
untu
k
booki
ng
suat
u
hotel
secar
a
onlin
e.
Komi
si
yang
diper
oleh
sebe
sar 3
juta,
sisan
ya
diber
ikan
kepa
da
hotel
.
2
1
Ilustrasi 1
1
3
4
Ilustrasi 2
1
A motor car is sold for CU20,000 on 1 March 2007, and includes a two-year
manufacturers warranty. As a special promotion a deferred payment option is
being offered by the manufacturer buy now, pay in 12 months time.
The dealer has a 31 December year end.
The following steps are needed to account for the sale:
1 split the CU20, 000 payment between the cash sale price and the effective interest;
2 recognise the cash sale price as revenue on 1 March;
3 recognise interest income for the 10 months credit given in the accounting period in
Ilustrasi 3
A
n
e
n
t
i
t
y
e
n
t
e
r
s into a
CU210,00
0 fixed
price
contract
for the
provision
of
services.
At the end
of 2007,
the first
accountin
g period,
the
contract is
assessed
as being
one-third
c
o
m
p
l2
e
t
e
,
a
n
d
c
o
s
t
s
i
ncurred to
date are
CU45,000
.
If costs
to
complet
e can be
estimate
d
reliably
at
CU90,0
00, the
overall
contract
is
profitabl
e, as the
total
revenue
of
CU210,
000
exceeds
t
o
t
a
l
c
o
s
t
s
(
C
U
4
5
,
0
0
0
p
l
u
s
C
U
9
0,000).
Revenu
e to be
recognis
ed in the
first
accounti
ng
period
will be
CU70,0
00,
calculat
ed as
onethird of
the total
contract
revenue
. Costs
of onethird of
total
estimate
d
c
o
s
t
s
i.
e
.
C
U
4
5
,
0
0
0
w
o
u
l
d
a
l
s
o
be
recognis
ed and
matched
against
the
related
revenue
.
If
the
cost
s to
com
plete
cann
ot
be
esti
mat
ed
relia
b
l
y
,
t
h
e
n
t
h
e
o
u
t
c
o
m
e
of
the
total
cont
ract
cann
ot
be
esti
mat
ed
relia
bly,
and
reve
nue
is
reco
gnis
ed
to
t
h
e
he
cost
s
incur
red
are
belie
ved
to
be
reco
vera
ble
from
the
clien
t.
e
x
t
e
n
t
t
h
a
t
t
24
Ilustrasi 4
A
n
e
n
tit
y
s
el
ls
r
e
c
o
r
d
e
d
m
u
si
c
from
emergin
g artists
through
a
number
of retail
outlets.
The
outlets
can
return
any
unsold
material
within
three
months
of
receipt.
The
artists
are
unprove
n in a
commer
ci
al
m
a
r
k
e
t
a
n
d
it
is
u
n
cl
e
a
r
if
t
h
e
s
al
e
o
f
t
he music
will be
successf
2
ul.
There is
uncertaint
y about
the timing
of receipts
from the
retailers.
This
uncertaint
y is only
removed
when the
retailer
sells the
music or
the threemonth
period has
expired.
The risks
and
rewards of
ownership
do not
p
a
s3
s
u
n
t
i
l
t
h
e
r
e
t
a
i
l
e
r
has sold
the music.
Revenue
should be
recognise
d at the
end of the
threemonth
return
period, or
when the
retailer
has sold
the music
if earlier
(this
could be
based
upon
monthly
returns
demande
d from
the
retailer).
2
5
Ilustrasi 5
O
n
th
e
las
t
da
y
of
th
e
cu
rre
nt
ac
co
unting
period an
entity
completes
the
handover
of a new
system to
a client at
an agreed
price of
CU800,0
00. The
price
includes
aftersales
support
for the
next two
years.
The cost
of
p
r
o
v
i
d
i
n
g
t
h
e
s2
u
p
p
o
r
t
i
s
e
s
t
i
m
a
ted at
CU48,00
0 per
annum,
and the
entity
earns a
gross
profit of
20% on
support
contract
s.
The aftersales
support
revenue
should be
deferred
and
recognise
d over the
next two
years and
sh
ou
ld
inc
lu
de
a
re
as
on
ab
le
el
e
m
en
t
of
pr
ofi
t.
This
is
often
computed
by
reference
to similar
contracts.
The
revenue
deferred
on
the
aftersales
contract
will
be
CU60,000
(cost and
the 20%
gross
profit on
selling
pri
ce
)
pe
r
an
nu
m.
3
T
h
e
r
e
venue to
be
recognise
d on the
handover
of
the
system
will
be
CU680,00
0
(CU800,0
00 (2 x
CU60,000
)).
2
6
Ilustrasi 6
A
s
u
p
e
r
m
a
r
k
e
t
a
w
a
r
d
s loyalty
points to
customers
who use
the
supermar
kets own
credit card
to pay for
purchases
. The
award is
at the rate
of one
point for
every
CU250
charged
to the
card and
each point
entitles
the
c
u
s
t
o
m
e
r
t
o
a
c
e
r
t
a
i
n
c
r
e
d2
it against
future
purchases
, without
time limit.
The
supermar
ket
estimates
the fair
value of
each point
at CU5
and in one
period
CU250
million is
charged
to the
supermar
kets
credit
card.
The
n
u
m
b
e
r
o
f
p
o
i
n
t
s
a
w
a
r
d
ed in
this
period
is 1
million
(CU250
million
CU250)
and at
CU5
per
point
their
total
fair
value is
CU5
million.
The
supermar
ket defers
re
ve
nu
e
of
C
U
5
mi
lli
on
an
d
re
co
gn
is
es the
other
CU245
million
immediat
ely. The
deferred
revenue
of CU5
million
will be
recognise
d as the
award
points are
redeeme
d.
2
7
Review 1
O
n
e
of
th
e
c
o
n
di
ti
o
n
s
th
at must
be
satisfied
in order
to
recognis
e
revenue
in a
transacti
on
involving
the
renderin
g of
services
is that
the
stage of
c
o
m
pl
et
io
n
of
th 2
e
tr
a
n
s
a
cti
o
n
at
th
e
end of
the
reporting
period
can be
measure
d
reliably.
Which
TWO
of the
followi
ng
metho
ds for
deter
minin
g the
stage
of
c
o
m
p
l
e
t
i
o
n
o
f
a
c
o
n
t
ract
involvi
ng the
render
ing of
servic
es are
specifi
cally
referr
ed to
in
IAS18
Reve
nue,
as
being
accep
table?
A. Costs
i
n
c
u
r
r
e
d
t
o
d
a
t
e
a
s
2.
a
perce
ntage
of the
estim
ated
total
costs
of the
trans
actio
n.
Advanc
es
receive
d
to
date as
a
percent
ag
e 3.
of
th
e
to
4.
tal
a
m
o
u
nt
re
ce
ivable
Survey
s
of
work
perform
ed.
Revenu
e
to
date
divided
by total
contrac
t
revenu
e
2
8
Review 2
Ac
co
rdi
ng
to
IA
S
18
R
ev
e
n
u
e,
w
hich
TWO of
the
following
condition
s apply
to the
recogniti
on of
revenue
for
transacti
ons
involving
the
rendering
of
services?
A. liably.
T B. The
he
entity
a
retain
m
s ne
o
ither
u
conti
nt
of
nuing
re
mana
ve
gerial
n
involv
ue
emen
ca
t nor
n
effect
be
m
ive
ea
contr
su
ol
re
over
d
the
re
3.
t
r
a
n
s
a
c
t
i
o
n
.
T
h
e
s
i
g
nif
ica
nt
ris
ks
an
d
re
wa
rd
s
of
ow
ne
rs
hi
p
ha
ve
b
e
e
n
t
r
a
n
s
f
e
r
r
e
d
Th
e
co
sts
inc
urr
ed
for
the
tra
ns
t act
o ion
an
th
e
bu
ye
r
d ple
te
t the
h tra
e ns
act
c ion
o ca
s n
t be
s me
as
t ure
o d
reli
c abl
o y
m
2
9
Review 3
Th
e
Or
de
ss
os
C
o
m
pa
ny
se
lls
go
od
s
2
to a third
party via
an agent.
During
20X8
Ordes
sos
suppli
es the
agent
with
goods
with a
sales
value
of
CU20
0,000.
The
ag
en
t
ch
ar
ge
s
a
co
m
mi
ss
io
n
of
15
%.
U
nd
er
IA
S18
Revenue
,
how
much
revenue
should
each of
Ordesso
s and the
agent
recognis
e in profit
or
loss
for
20X8?
Ordessos
A. CU 170,000
B. CU 200,000
C. CU 170,000
Agent
CU 25,500
CU 25,500
CU 30,000
D. CU 200,000
3
0
CU 30,000
Review 4
T
h
e
K
h
a
ki
C
o
m
p
a
n
y
s
ells
merchan
dise for
CU8,00
0 to a
custome
r on 31
Decemb
er 20X7.
The
terms
of the
sale
agreem
ent
state
that
payme
n
t
i
s
d
u
e
3
i
n
o
n
e
y
e
a
r
's time.
Khaki
has an
impute
d rate
of
interest
of 9%.
Under
IAS18
Revenue
,
how
much
revenue
should
Khaki
recognis
e in profit
or
loss
for
the
ye
mber
ar
20X7?
en 1. CU
8,720
de
d 2. CU
7,339
31
D 3. Nil
ec 4. CU
e
8,000
3
1
Review 5
Th
e
M
arf
ak
C
o
m
pa
ny
pr
ov
id
es
se
rvice
contracts
to
customer
s for
maintena
nce of
their
electrical
systems.
On 1
October
20X8 it
agrees a
fouryear
contract
with a
major
cu
st
o
m
er
for
C
U
15 3
4,
00
0.
C
os
ts
ov
er
th
e
pe
rio
d of the
contract
are
reliably
estimate
d at
CU51,33
3.
Under
IAS18
Revenu
e, how
much
revenue
should
the
compan
y
recognis
e
in
pr
of
it
or
lo
s
s
in
th
e
y
e
ar
ended
31
Decemb
er
20X8?
1.
2.
3.
4.
CU
9,625
CU
38,500
CU
3,208
CU
12,833
3
2
Review 6
O
n
1
Ju
ly
2
0
X
7
T
h
e
Ot
ak
a
mi
ro
Compan
y
handed
over to a
client a
new
compute
r system.
The
contract
price for
the
supply of
the
system
and
aftersale
s
su
p
p
or
t
fo
r
1
2
m
o
nt
hs
w
as
C
U
8
0
0,
0
00.
Otakamir
o
estimate
s the
cost of
the aftersales
support
at
CU1
20,0
00
and
it
nor
mall
y
mar
ks
up
such
cost
s by
50%
whe
n
tend
erin
g for
supp
o
r
t
c
o
n
t
r
a
c
t
s
.
2
e
revenue
Otakamir
o should
recognis
e in its
financial
year
ended 31
Decemb
er 20X7
is
U
nd
er
IA
S
18
R A. CU
ev 620,000
en B. CU
ue 800,000
, 3. CU
710,000
th
4.
Ni
l
3
3
ISAK 10 (R2009) : P L
ROGRAM OYALITAS
PELANGGAN
IFRIC 13: Customer Loyalty Programmes
Program
loyalitas
pelanggan
untuk
memberikan
insentif kepada
pelanggan
untuk membeli
barang
atau
jasa.
1
Jika
pelanggan
membeli
Beberapa bentuk:
1
jasa dari
ketiga
3Pemberian
berlanjut
Penghargaan
dalam bentuk
barang
dan
35
pihak
pesana
Lingkup
pengh
argaa
n yang
1
U :
n 1Di
be
t
u rik
k an
ke
p pa
o da
i
pe
n la
ng
g
a
n
s
e
b
a
g
a
i
b
a
g
i
an
da
ri
tr
an
sa
ks
i
pe
nj
ua
la
n
2Ber
gan
tun
seti
p ap
a kon
d disi
a lebi
h
p lanj
e ut
m yan
e g
n disy
u arat
h kan,
a pela
n ngg
a
n
ara
ng
ata
d u
a jasa
p ata
a u
t
den
m gan
e pot
n ong
u an
k har
a ga
r di
b mas
dep
an
3
6
Permasalahan
A
pa
ka
h
ke
w
aji
ba
n
un
tu
k
menyediak
an barang
atau jasa di
masa
depan
diakui dan
diukur
dengan :
1
Mengalo
kasikan
sejumla
h
tertentu
imbalan
yang
diterima
a
t
a
u
ansaksi
penjuala
n pada
poin
penghar
gaan
dan
menang
guhkan
pengaku
an
pendapa
tan; atau
t
a
g
i
h
a
n
d
a
r
i
t
r
Mem
bukuk
an
sejum
lah
biaya
masa
d
e
p
a
n
tuk
mem
berik
an
poin
peng
harga
an
d
i
e 2 Jika
s
imbalan
t
dialokasika
i
n ke poin
m
1Berapa
a
jumlah
s
yang
i
dialokasik
an
u
2Kapan
n
pendapata
n
d
i
a
k
u
i
3
pihak
ketiga
membe
rikan
poin
pengha
rgaan,
bagaim
ana
pendap
atan
diukur
J
i
k
a
37
Interpretasi
E
n
t
i
t
a
s
m
e
n
c
a
tat
pon
seba
gai
komp
onen
yang
diide
ntifik
asi
secar
a
terpis
ah
dari
p
e
n
j
u
a
l
a
n
p
a
d
a
s
a
at
diberi
kan
(penj
ualan
awal)
.
Nilai
wajat
imbal
an
yang
diteri
ma
dari
penju
alan
a
w
a
l
d
i
a
l
o
k
a
s
i
k
a
n
antar
a:
1Poin
pengh
argaa
n dan
2Komp
onen
penjua
lan
Dengan
menga
cu
pada
nilai
wajar,
jika
jumlah
poin
dijual
s
e
c
a
r
a
t
e
r
p
i
s
a
h
1
J
i
k
a
e
n
t
itas
sen
diri
me
mb
erik
an
pen
gha
rga
an,
ma
ka
enti
tas
me
nga
k
u
i
p
e
n
d
a
p
a
t
a
n
p
a
da
saa
t
poi
n
pen
gha
rga
an
ditu
kar
dan
enti
tas
tela
h
me
m
e
n
u
h
i
ke
waji
ban
.
38
Interpretasi
Jik
a
pi
ha
k
ke
tig
a
m
e
m
be
rik
an
pe
nghargaan,
entitas
menilai
apakah
entitas
mengakumul
asi imbalan
yang
dialokasikan
pada poin
penghargaa
n untuk
kepentingan
sendiri atau
untuk
kepentingan
pihak ketiga.
Jika
m
e
n
g
a
k
u
m
u
l
a
s
i
k
a
n
i
m
b
ala
n
unt
uk
pih
ak
keti
ga,
ma
ka
enti
tas:
Menguk
ur
pendap
atan
sebagai
jumlah
neto
yang
d
i
p
e
r
o
l
e
h
n
sendiri
yaitu
perbeda
an
antara
imbalan
yang
dialokas
ikan
pada
poin
penghar
gaan
dan
jumlah
terutang
kepada
pihak
ketiga
yang
mengad
akan
poin
u
n
t
u
k
k
e
p
e
n
t
i
n
g
a
M
e
n
g
a
k
u
i
j
u
m
l
a
h
n
e
t
o
t
e
r
s
e
b
u
t
s
e
b
a
g
a
i
p
e
n
d
a
p
a
t
a
n
s
a
a
t
p
i
h
a
k
k
e
t
i
g
a
b
e
r
k
e
w
a
j
i
b
a
n
u
n
t
u
a
k
m
e
n
g
a
d
a
k
a
n
p
e
n
g
h
a
r
g
a
a
n
J
i
k
a
e
n
t
i
t
a
s
m
e
nga
kum
ulasi
kan
imb
alan
untu
k
kep
enti
nga
n
sen
diri,
mak
a
entit
as :
me
n
g
u
k
u
r
p
e
n
d
a
p
a
t
a
n
esa
r
imb
ala
n
brut
o
yan
g
dial
oka
sika
n
ke
poi
n
pen
s
gha
e
rga
b
an
kui
peme
m pendapat nuha
enan pada n
kewaj
gasaat
ib
a
n
te
rh ap poin aan.
adpengharg
Interpretasi
yang
tidak
J
dapat
i
dihind
k
ari
a dalam
mem
b berika
i
n
a peng
y
harga
a an
meleb
i
h
i
i
m
b
a
l
a
n
y
a
n
g
diteri
ma
dan
dapat
ditagi
hkan
(yang
dialok
asika
n
sebag
ai
pend
apata
n
)
m
a
k
a
e
n
t
i
t
a
s
memil
iki
kontr
ak
mem
berat
kan.
Liabi
litas
diak
ui
atas
kele
biha
n
t
e
r
s
e
b
u
t
s
e
s
uai
den
gan
PSA
K
57.
Kebutu
han
untuk
menga
kui
liabilita
s dapat
terjadi
j
i
k
a
b
i
a
y
a
yang
diperkir
akan
untuk
membe
rikan
poin
pengha
rgaan
mening
kat.
4
0
TERIMA KASIH
martani@ui.ac.id atau
dwimartani@yahoo.co
Dwi Martani
Departemen
m 08161932935 atau
081318227080
Akuntansi FEUI
4
1