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- W3208033634 abstract "Abstract. Company engaged in construction services may have a project either to becompleted in one period (short term) or more (long term). Recognizing revenues andexpenses for the project completed in one period is relatively simple, whereas for long termproject spesific methods are applied. The recognition of revenue is made on the basis ofexpenses incurred, such as cost of raw materials, labor, etc at the time the percentage ofcompletion is computed. The purpose of this study is to analyse whether the accountingpractice applied by CV. Alpe Corporation in recognizing revenue and expense onconstruction contractsis inconformity with Indonesian Statement of Financial AccountingStandard: PSAK-34. The methodology used in this study is descriptive qualitative methodwhich test the accounting practice applied by the company, and compare it to the latestFinancial Accounting Standards. The result of this study reveals that both projects done byCV Alpe Corporation in 2016 and 2015 are completed less than one year period (shortterm). The accounting practice applied by the company is not fully in conformity withPSAK-34. The company estimated percentage of completion based on cost to cost methodin accordance with expenditures spent every term weekly. Weekly expenses are debitedto Construction in Process account, whereas the estimated revenues are credited toUnearned Revenue. No Progress Billing account was maintained. Expenses and revenuesare only recognized when the projects are fully completed.Keywords: construction contract; determining profit; revenueand cost recognition; PSAK-34" @default.
- W3208033634 created "2021-11-08" @default.
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- W3208033634 date "2018-01-01" @default.
- W3208033634 modified "2023-09-23" @default.
- W3208033634 title "Determination of Profit in Construction Contracts Based on Recognition of Revenues and Costs According to PSAK No.34 (Revised 2015)." @default.
- W3208033634 hasPublicationYear "2018" @default.
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