Kajian Teoritis Implementasi Standar Pelaporan Keuangan Internasional (SPKI) dan Dampaknya Terhadap Standar Akuntansi Keuangan di Indonesia

Chamdun Mahmudi, . (2014) Kajian Teoritis Implementasi Standar Pelaporan Keuangan Internasional (SPKI) dan Dampaknya Terhadap Standar Akuntansi Keuangan di Indonesia. Jurnal Ilmiah Akuntansi Universitas Pamulang, 1 (2). pp. 124-131. ISSN 2339-0867

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Abstract

Abstrack Financial Accounting Standard (PSAK) as application of accounting principle in Indonesia. Accounting principle based on general accounting standard was published by Financial Accounting Standard Boards (FASB). The process of FASB included discussion memorandum, which are campleted explaining the basic issues of the topic under considerations, public hearing, where accountants and others can express their views orally and in writing.Exposure drafts which are the FASB’s planned solutions to the problem are written. After all this FASB members vote on the standards, and if four of the seven approve, it issues to accounting proffession as a new standard. PSAK grown for adjusting with development of accounting followed of global business. IFRS was International reporting standars was accepted and applicated for most of nations in the world. The unity of standard will reduce gap among the country in the world. IFRS is a global agreement was supported nations and international non governements. For that purpose IAI have declared SAK Convergence to IFRS and should be implementation at 2012. This convergense will impact that should be known and anticipated. Impact of convergense include taxation, finance, manajemen reporting system, investment, employee renumeration and works indicators.Other impact of PSAK convergence are earning management for enterprise. Keywords : PSAK, Konvergensi 2012

Item Type: Article
Subjects: H Social Sciences > HC Economic History and Conditions
Depositing User: Admin Perpustakaan UNPAM
Date Deposited: 08 Sep 2015 11:46
Last Modified: 10 Sep 2015 02:53
URI: http://eprints.unpam.ac.id/id/eprint/367

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