TEORI AKUNTANSI MASA KINI
Abstract: This paper presents
the development of the scope of accounting theory because of the growing need
for information which is presented in the financial statements. The specific
objective of financial statements is to present the consolidated financial position,
results of operations, and changes in financial position in accordance GAAP
(General Accepted Accounting Principles). The definition of this accounting
purposes have weaknesses or limitations.Critics of the limitations of
conventional accounting that must be done parallelization with practices in the
present economic institutions that continue to grow with various forms of
economic transaction of business done. This paper discusses the five major
developments in accounting theory scope of the present and future who attempt
to address the above challenges, namely: Accounting for the public economy
(accounting socioeconomic); Accounting for human resources (human resources
accounting); Accounting for the cost of capital (accounting for the cost of
capital); Report of financial forecasts (reporting of Financial forecasts); The
trend towards multi-national accounting. This proves, that the accounting as a
science must continue to conduct research and intensive studies to give birth
to the theory of accounting in accordance with the needs of economic
civilization of the present and future need.
Penulis: Selmita Paranoan
Kode Jurnal: jpakuntansidd110297
