EVALUATION ON THE IMPLEMENTATION OF IFRS 15 DISCLOSURE IN PT TELEKOMUNIKASI INDONESIA (PERSERO) TBK: A CASE STUDY
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Institusion
Universitas Bakrie
Author
Aina, Ghina Nurqori
Subject
Accounting
Datestamp
2021-01-28 06:40:59
Abstract :
This research was conducted to evaluate IFRS 15 'Revenue from Contracts with Customers' disclosure implementation in PT Telekomunikasi Indonesia (Persero) Tbk. The disclosure is evaluated with IFRS 15 disclosure standard and summary of insights related with IFRS 15 created by notable consulting firms and professional bodies as the parameter. The importance of revenue for financial statement users in order to assess entity?s financial performance and position become the main reason that attract researcher to research about the implementation of this new revenue standard further. This research was conducted with descriptive case study method. Besides giving better picture on IFRS 15 disclosure, this research is expected to enrich and serve a broader reference for further research related with accounting standard function in responding relevant issues regarding financial reporting. The result of this research shows that PT Telekomunikasi Indonesia (Persero) Tbk already comply with the parameter of IFRS 15 expected disclosure although there is still room for improvement to strengthen its disclosure.
This research was conducted to evaluate IFRS 15 'Revenue from Contracts with Customers' disclosure implementation in PT Telekomunikasi Indonesia (Persero) Tbk. The disclosure is evaluated with IFRS 15 disclosure standard and summary of insights related with IFRS 15 created by notable consulting firms and professional bodies as the parameter. The importance of revenue for financial statement users in order to assess entity?s financial performance and position become the main reason that attract researcher to research about the implementation of this new revenue standard further. This research was conducted with descriptive case study method. Besides giving better picture on IFRS 15 disclosure, this research is expected to enrich and serve a broader reference for further research related with accounting standard function in responding relevant issues regarding financial reporting. The result of this research shows that PT Telekomunikasi Indonesia (Persero) Tbk already comply with the parameter of IFRS 15 expected disclosure although there is still room for improvement to strengthen its disclosure.
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