{"id":2198,"date":"2022-10-05T09:47:18","date_gmt":"2022-10-05T02:47:18","guid":{"rendered":"http:\/\/international.binus.ac.id\/finance\/?p=2198"},"modified":"2024-11-05T01:20:22","modified_gmt":"2024-11-04T18:20:22","slug":"guest-lecture-in-intermediate-accounting-class-2","status":"publish","type":"post","link":"https:\/\/international.binus.ac.id\/finance\/2022\/10\/05\/guest-lecture-in-intermediate-accounting-class-2\/","title":{"rendered":"Guest Lecture in Intermediate Accounting Class"},"content":{"rendered":"<p>We welcomed one of our alumni, Christopher Julian, as the guest lecturer in the Intermediate Accounting class on 5 October 2022. Christopher currently works as an auditor in EY Indonesia. The topic discussed during this session was Net Realizable Value of Inventories. The guest lecture session, which was conducted onsite, covered the following aspects:<\/p>\n<ol>\n<li>Brief definition of inventories<\/li>\n<li>Measurement of inventories<\/li>\n<li>Importance of net realizable value of inventories<\/li>\n<li>Differentiating point between net realizable value and fair value<\/li>\n<li>Determining net realizable value<\/li>\n<li>Examples of the application of the lower of cost or net realizable value<\/li>\n<li>Disclosures of the lower of cost or net realizable value measurement in the financial statements<\/li>\n<\/ol>\n<p>We thank Christopher for his insightful delivery and hope that our students can understand the topic more.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2199\" src=\"http:\/\/international.binus.ac.id\/finance\/files\/2022\/10\/9.jpeg\" alt=\"\" width=\"1600\" height=\"1200\" srcset=\"https:\/\/international.binus.ac.id\/finance\/files\/2022\/10\/9.jpeg 1600w, https:\/\/international.binus.ac.id\/finance\/files\/2022\/10\/9-640x480.jpeg 640w, https:\/\/international.binus.ac.id\/finance\/files\/2022\/10\/9-1200x900.jpeg 1200w, https:\/\/international.binus.ac.id\/finance\/files\/2022\/10\/9-1536x1152.jpeg 1536w, https:\/\/international.binus.ac.id\/finance\/files\/2022\/10\/9-480x360.jpeg 480w, https:\/\/international.binus.ac.id\/finance\/files\/2022\/10\/9-768x576.jpeg 768w, https:\/\/international.binus.ac.id\/finance\/files\/2022\/10\/9-1024x768.jpeg 1024w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2200\" src=\"http:\/\/international.binus.ac.id\/finance\/files\/2022\/10\/1-1.jpeg\" alt=\"\" width=\"1599\" height=\"899\" srcset=\"https:\/\/international.binus.ac.id\/finance\/files\/2022\/10\/1-1.jpeg 1599w, https:\/\/international.binus.ac.id\/finance\/files\/2022\/10\/1-1-640x360.jpeg 640w, https:\/\/international.binus.ac.id\/finance\/files\/2022\/10\/1-1-1200x675.jpeg 1200w, https:\/\/international.binus.ac.id\/finance\/files\/2022\/10\/1-1-1536x864.jpeg 1536w, https:\/\/international.binus.ac.id\/finance\/files\/2022\/10\/1-1-480x270.jpeg 480w, https:\/\/international.binus.ac.id\/finance\/files\/2022\/10\/1-1-768x432.jpeg 768w, https:\/\/international.binus.ac.id\/finance\/files\/2022\/10\/1-1-1024x576.jpeg 1024w\" sizes=\"(max-width: 1599px) 100vw, 1599px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2201\" src=\"http:\/\/international.binus.ac.id\/finance\/files\/2022\/10\/8.jpeg\" alt=\"\" width=\"1599\" height=\"899\" srcset=\"https:\/\/international.binus.ac.id\/finance\/files\/2022\/10\/8.jpeg 1599w, https:\/\/international.binus.ac.id\/finance\/files\/2022\/10\/8-640x360.jpeg 640w, https:\/\/international.binus.ac.id\/finance\/files\/2022\/10\/8-1200x675.jpeg 1200w, https:\/\/international.binus.ac.id\/finance\/files\/2022\/10\/8-1536x864.jpeg 1536w, https:\/\/international.binus.ac.id\/finance\/files\/2022\/10\/8-480x270.jpeg 480w, https:\/\/international.binus.ac.id\/finance\/files\/2022\/10\/8-768x432.jpeg 768w, https:\/\/international.binus.ac.id\/finance\/files\/2022\/10\/8-1024x576.jpeg 1024w\" sizes=\"(max-width: 1599px) 100vw, 1599px\" \/><\/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 5 October 2022. Christopher currently works as an auditor in EY Indonesia. The topic discussed during this session was Net Realizable Value of Inventories. The guest lecture session, which was conducted onsite, covered the following aspects: Brief [&hellip;]<\/p>\n","protected":false},"author":25,"featured_media":2202,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-2198","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"featured":{"small":"https:\/\/international.binus.ac.id\/finance\/files\/2022\/10\/14-480x360.jpeg"},"_links":{"self":[{"href":"https:\/\/international.binus.ac.id\/finance\/wp-json\/wp\/v2\/posts\/2198"}],"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=2198"}],"version-history":[{"count":1,"href":"https:\/\/international.binus.ac.id\/finance\/wp-json\/wp\/v2\/posts\/2198\/revisions"}],"predecessor-version":[{"id":2203,"href":"https:\/\/international.binus.ac.id\/finance\/wp-json\/wp\/v2\/posts\/2198\/revisions\/2203"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/international.binus.ac.id\/finance\/wp-json\/wp\/v2\/media\/2202"}],"wp:attachment":[{"href":"https:\/\/international.binus.ac.id\/finance\/wp-json\/wp\/v2\/media?parent=2198"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/international.binus.ac.id\/finance\/wp-json\/wp\/v2\/categories?post=2198"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/international.binus.ac.id\/finance\/wp-json\/wp\/v2\/tags?post=2198"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}