To obtain meaningful periodic profit income is recognized for a period should ditandingkan (diasosiasi) with a deemed cost of creating such income. Right Penandingan would happen if there is a reasonable association between income and expenses. Penandingan must be based on economic feasibility, rather than physical feasibility. Penandingan not be equated with compensation.
Revenue recognition criteria is the use and obliteration. Costs are recognized when the economic benefits have been consumed in order delivery of goods or services to generate revenue or if the economic benefits of dating has gone.
The cost (biaya) is measured by the previous boarding inherent in assets. Costs can be viewed as part of boarders who have spent in order to create income. Boarding section can be attributed to low incomes on the basis of a causal relationship, systematic and rational allocation, or instant recognition.
Base on the basis of the association causal or directly on the basis of penandingan product is the ideal base. However, practical reasons and ketaktersediaankanan (inventors ability) some cosmic factors (administrative and marketing) makes the accounting move to indirect penandingan or period.
With the period as a measure, describing the allocation of more systematic than the imposition of economic feasibility of any direct benefit or when incurred rather than an approach without the allocation as presented Thomas. However, the allocation is not a means to maratakan annual profits. Must distinguish between goal alignment factor in boarding interim period (monthly) for internal purposes with the alignment between the year of profit for external interests.
For the determination of the appropriate product kos, internal allocation is a necessity (necessity). Allocation kos join or with the most valid in theory is the basic allocation of relative market prices. Allocation is in line with the concept of effort and results of homogeneity kos. Allocations must be done because if a product is generating revenue, then revenue is certainly not without boarders (free cost).
Meaning actual allocation is antarperioda loading delays boarding assets represents economic benefits. Kos may be deferred if the imposition of income can be attributed boarders are quite sure about the income of dating. Kos may be withheld if pembebanannya boarding is a legitimate expense, a public expenditure (natural or normal), can be fairly certain associated with income or activities of dating, and occur repeatedly.
Allocation of loss rather than a means delay. All the losses have actually occurred must be recognized without having to look at whether the loss is related to the company’s main activities. Imposition arbriter more valid than the imposition boarding delays are no longer represented the economic benefits. disappearance of the benefits of being a trigger for immediate boarders recognize as a cost or loss. If cost is considered in a broad sense, penandingan revenues and costs can be based on the product penandingan, period, and arbriter.
Allocation of goods is sold boarding preparation and boarding houses to be sold goods MPKP method is that best describes the operating activities of factual and objective. Therefore, this method is most appropriate for external financial reporting purposes.
Depreciation is part of the boarding houses that are considered fixed assets generated revenue. Absorption kos sistematikdan rational asset on the basis of absorption pattern over the operations described objectively factual and compared with direct loading at the time of acquired assets. The availability of several methods of depreciation are intended to provide flexibility for management to determine the absorption patterns of the most appropriate benefits to the surrounding conditions. However, the method of production units is the most ideal method.
Depreciation is a real cost rather than cost hypothesis. Accounting for depreciation is the systematic allocation process in order penandingan costs and revenues. Accounting depreciation is not a means for replacing the funds accumulated fixed assets. Accumulated depreciation is not a means for recovery of investment. Accounting is not an assessment process to measure the decline in asset values but that represents the cost of boarding in order to bring in revenues of a period.
The concept also applies to the depreciation of intangible assets, natural resources, and limited land ekonomiknya benefits. Goodwill can be interpreted as kempampuan melaba above normal, the specific attributes that can be separated, or parent assessment account. Kos organization must be amortized when there are signs of decline and downsizing that took place both in profit, the scope of activities, or working capital.