Accounting Treatment for Research and Development Costs
Research and development (commonly shorten as R&D) activities are increased and increased. Equally, research and development related costs are a growing portion of the expenses …
Posts tagged Accounting Treatment
Accounting For Accrued Expenses
One of the primary tasks of the accountant during the period-end closing process is the calculation of expense accruals, of which there are potentially a …
Accounting Treatment for Derivatives [GAAP under IFRS]
Technically, a derivative is simply an asset whose value is dependent on the value of something else, an underlying asset. A forward contract to buy …
Revenue Recognition When Right Of Return Exists
In some industries it is common practice for customers to have the right to return a product to the seller for a credit or refund. …
Controlling Tax Liabilities
When planning for treatment of tax expenses, consider these accounting methods and choices of accounting periods for controlling the amount of tax liabilities that may …
Accounting Treatment: Retained Earnings – Cash Dividends
Retained earnings are created for the most part by the earnings of the corporation. These earnings (referred to as net income) are closed into the …
Accounting Treatment: Discount, Sales Return & Warranty
This topic is a supplement topic to emphasize specific issues: Accounting Treatment for Discount, Sales Return & Warranty. They may not exist or exist on …
Account Receivable (Perlakuan akuntansi Piutang)
Account Receivable is amounts owed to the company for services performed or products sold but not yet paid for. A receivable is accomplished by a …