Matching Cost Against Revenue at Royalty Expenses
The recording of royalty expenses must not only be consistent but also complied with the principle of matching costs against revenue, especially in calculating taxable income. If all accounting principles are not met in recording the royalty expense, the tax authority will correct it so that the ro...
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| Format: | Article |
| Language: | English |
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STIE Perbanas Surabaya
2021-12-01
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| Series: | Indonesian Accounting Review |
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| Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/2558 |