{"id":1942,"date":"2021-11-12T16:09:08","date_gmt":"2021-11-12T09:09:08","guid":{"rendered":"http:\/\/international.binus.ac.id\/finance\/?p=1942"},"modified":"2024-11-05T01:20:32","modified_gmt":"2024-11-04T18:20:32","slug":"guest-lecture-in-intermediate-accounting-class","status":"publish","type":"post","link":"https:\/\/international.binus.ac.id\/finance\/2021\/11\/12\/guest-lecture-in-intermediate-accounting-class\/","title":{"rendered":"Guest Lecture in Intermediate Accounting Class"},"content":{"rendered":"<p style=\"text-align: justify\">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:<\/p>\n<ol style=\"text-align: justify\">\n<li>Brief introduction to IFRS 15 (PSAK 72)<\/li>\n<li>Main differences between IFRS 15 and IAS 18<\/li>\n<li>Summary of the five-step model of IFRS 15<\/li>\n<li>The five-step model in detail with examples<\/li>\n<li>Disclosures in the financial statements<\/li>\n<li>Auditing challenges in the implementation of the five-step model<\/li>\n<\/ol>\n<p style=\"text-align: justify\">We thank Christopher for delivering the guest lecture session and hopefully our students can understand the topic more.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1945\" src=\"http:\/\/international.binus.ac.id\/finance\/files\/2021\/11\/3-2.png\" alt=\"\" width=\"624\" height=\"351\" srcset=\"https:\/\/international.binus.ac.id\/finance\/files\/2021\/11\/3-2.png 624w, https:\/\/international.binus.ac.id\/finance\/files\/2021\/11\/3-2-480x270.png 480w\" sizes=\"(max-width: 624px) 100vw, 624px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1944\" src=\"http:\/\/international.binus.ac.id\/finance\/files\/2021\/11\/2-2.png\" alt=\"\" width=\"624\" height=\"351\" srcset=\"https:\/\/international.binus.ac.id\/finance\/files\/2021\/11\/2-2.png 624w, https:\/\/international.binus.ac.id\/finance\/files\/2021\/11\/2-2-480x270.png 480w\" sizes=\"(max-width: 624px) 100vw, 624px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1947\" src=\"http:\/\/international.binus.ac.id\/finance\/files\/2021\/11\/5-2.png\" alt=\"\" width=\"624\" height=\"351\" srcset=\"https:\/\/international.binus.ac.id\/finance\/files\/2021\/11\/5-2.png 624w, https:\/\/international.binus.ac.id\/finance\/files\/2021\/11\/5-2-480x270.png 480w\" sizes=\"(max-width: 624px) 100vw, 624px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1946\" src=\"http:\/\/international.binus.ac.id\/finance\/files\/2021\/11\/4-2.png\" alt=\"\" width=\"624\" height=\"351\" srcset=\"https:\/\/international.binus.ac.id\/finance\/files\/2021\/11\/4-2.png 624w, https:\/\/international.binus.ac.id\/finance\/files\/2021\/11\/4-2-480x270.png 480w\" sizes=\"(max-width: 624px) 100vw, 624px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":25,"featured_media":1943,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1942","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"featured":{"small":"https:\/\/international.binus.ac.id\/finance\/files\/2021\/11\/1-2-480x270.png"},"_links":{"self":[{"href":"https:\/\/international.binus.ac.id\/finance\/wp-json\/wp\/v2\/posts\/1942"}],"collection":[{"href":"https:\/\/international.binus.ac.id\/finance\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/international.binus.ac.id\/finance\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/international.binus.ac.id\/finance\/wp-json\/wp\/v2\/users\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/international.binus.ac.id\/finance\/wp-json\/wp\/v2\/comments?post=1942"}],"version-history":[{"count":1,"href":"https:\/\/international.binus.ac.id\/finance\/wp-json\/wp\/v2\/posts\/1942\/revisions"}],"predecessor-version":[{"id":1948,"href":"https:\/\/international.binus.ac.id\/finance\/wp-json\/wp\/v2\/posts\/1942\/revisions\/1948"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/international.binus.ac.id\/finance\/wp-json\/wp\/v2\/media\/1943"}],"wp:attachment":[{"href":"https:\/\/international.binus.ac.id\/finance\/wp-json\/wp\/v2\/media?parent=1942"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/international.binus.ac.id\/finance\/wp-json\/wp\/v2\/categories?post=1942"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/international.binus.ac.id\/finance\/wp-json\/wp\/v2\/tags?post=1942"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}