Accrual basis and cash basis

Accrual basis and cash basis
 (5) , accounts held by stelsel accrual taxation or cash system.
Cash basis used in computing taxable income (PhKP) is a mixture of cash basis even close to the accrual basis.

Explanation  (5) :
a. Sale includes all sales of both cash and non-cash (credit), it is similar to accrual.
b. Cost of Goods Sold to be reckoned with all purchases (cash and credit) and inventories (beginning and end), it is similar to accrual.
c. Depreciable and rights that can be amortized, should not be deducted all at once but must be made through depreciation and amortization, it is similar to the accruals.
d. Article 6 of the Income-1984, in determining the cost of the deductible da gross income does not differentiate between cash basis and accrual basis.
e. Interest income of non-performing loans sourced da (substandard, doubtful and loss) are recognized as income when such interest ditema bank (with SFAS No.. 13 item 02)

D.Konsistensi
 paragraph (5) , accounts held by pnsip consistent (consistently),

 paragraph (6) ,  allows change accounting methods or accounting year provided that:
a. Submitted to the DGT before the start of the fiscal year concerned.
b. Delivering logical reasons and can ditema and the consequences that may arise.
c. DGT approval.

FRS 1 point 14, the change in accounting policy that affect mateal need diuangkapkan in the Financial Statements.

E. Fiscal Year
Fiscal year is a period of one calendar year (1 Janua till December 31), unless WP using the fiscal year is not the same as the calendar year.