PERKEMBANGAN STANDAR AKUNTANSI KEUANGAN DI INDONESIA
ABSTRACT: Environment and conditions for the existence
of legal, social and economic politics vary between countries lent to different
accounting standards as
well. Financial Accounting
Standards of quality
is one of
the essential infrastructure to
realize such transparacy.
Financial Accounting Standards
is a frame
of reference in
the prosedurs relating to
financial statement presentation. The existence of the Financial Accounting
Standards are needed to form a common
procedure in explaining
how the financial
statements prepared and
presented. In Indonesia,
the Financial Accounting Standards
known as the
Financial Accounting
Standards (IFRSs) which
is a result
of the formulation
of Indonesian Accounting Principals Committee in 1994, replacing the
accounting principles Indonesia in 1984. Financial Accounting Standards consist
of a Statement of the basic framework of the preparation and presentation of
financial statements. SAk is
effective starting date
of January 1,
1995. As a
guide the preparation
and presentation of
GAAP financial statement into a binding rule, so that the bias toward an
understanding of the postal financial statement can be avoided.
Indonesia is the
case when the
harmonization of GAAP
toUS-GAAP to IFRS
cause changes in the
principles of the rules-based system to a principles-based system. IFRS
(International Financial Accounting Standards) is an
effort to strengthen
the global financial
architecture and the
search for lasting
solutions to the
lack of transparency of financial
information.
Keywords: Fiancial
Accounting Standards, United
Stated General Accepted
Accounting Standards, International Financial Accounting Standards
Penulis: FERRY DANU
PRASETYA
Kode Jurnal: jpakuntansidd120035
