Abstract
The convergence of International Accounting Standards achieved through the full adoption of IFRS by DSAK is PSAK 72 Revenue from Contracts with Customers, which came into effect on January 1, 2020. Based on this, the author examines whether there are differences between IFRS and US GAAP and PSAK. This article discusses only the differences between IFRS, US-GAAP and PSAK in revenue recognition, specifically the differences between IFRS, US-GAAP and PSAK in presentation, recognition, measurement and disclosure.
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