Diambil dari buku PSAK 2012 hal 87:
“penyetoran modal baru oleh investor tidak dianggap sebagai
pendapatan. Pendapatan hanya terdiri dari arus masuk bruto dari manffat ekonomi
yang diterima dan dapat diterima oleh entitas untuk dirinya sendiri. Jumlah
yang ditagih atas nama pihak ketiga, seperti pajak pertambahan nilai dan harga
pokok tiket yang dijual oleh agen perjalanan bukan merupakan manfaat ekonomi
yang mengalir ke entitas dan tidak mengakibatkan kenaikan ekuitas dank arena
itu tidak dianggap sebagai bagian pendapatan.” – (buku PSAK 2012: 87)
Simple tense
“the new capital injection by an Investor isn’t considered
as a revenue. Revenue consists of gross inflows and economic benefits that can
be accepted by an entity itself. Amount billed on behalf of third parties, such
as value added taxes and cost of goods sold of tickets which is sold by travel
agent is not considered as economic benefits that flows into enitiy and not
result in equity increase and due to that will not considered as a part of
revenue.” – (PSAK 2012:87)
Past tense
“the new capital injection by an investor wasn’t considered
as a revenue. Revenue consisted of gross inflows and economic benefits that
could be accepted byan entity itself. Amount billed on behalf of third parties,
such as value added taxes and cost of good sold of tickets which was sold by
travel agent was nit considered aseconomic benefits that flows into entity and
not resulted in equity increase and due to that would not considered as a part
of revenue.” – (PSAK 2012:87)
