Daftar Isi:
  • ABSTRACT This Research was about the recognition of revenue and expense at PT. Asuransi Permata Nipponkoa Indonesia. Revenue is one important element in the financial statements that a lot of attention from users of financial statements. While the expense of the insurance company claim expense, has not happened and the uncertainty both about the incident and the amount. For income and expenses that need to get proper treatment for the presentation and disclosures in the financial statements can provide useful information. This research was using of the deskriptif kuantitatif. The result of this research will be showing that the recognition of revenue and expense in accordance with Financial Accounting Standards and application must be done continuously.