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Guest Lecture in Intermediate Accounting Class

12 Nov 2021

We welcomed one of our alumni, Christopher Julian, as the guest lecturer in the Intermediate Accounting class on 12 November 2021. Christopher currently works as a senior auditor in EY Indonesia. The presented topic was on revenue, specifically the five-step model of revenue recognition as prescribed in IFRS 15 (PSAK 72). The guest lecture session covered the following aspects:

  1. Brief introduction to IFRS 15 (PSAK 72)
  2. Main differences between IFRS 15 and IAS 18
  3. Summary of the five-step model of IFRS 15
  4. The five-step model in detail with examples
  5. Disclosures in the financial statements
  6. Auditing challenges in the implementation of the five-step model

We thank Christopher for delivering the guest lecture session and hopefully our students can understand the topic more.