AKUNTANSI INTERNASIONAL : HARMONISASI VERSUS STANDARDISASI

Arja Sadjiarto




Abstract


Legal, social, and economic environment and conditions which differ among countries influence accounting standards which, consequently, differ among countries. The emergence and importance of globalisation such as international trade and multi national enterprise bring an implication that there is such a need of international accounting standard. There are two concepts about international accounting standard , i.e. harmonization and standardization.


Abstract in Bahasa Indonesia :

Adanya lingkungan dan kondisi hukum, sosial politik dan ekonomi yang berbeda-beda antar negara menyebabkan standar akuntansi juga berbeda. Globalisasi yang tampak antara lain dari kegiatan perdagangan antar negara serta munculnya perusahaan multinasional mengakibatkan timbulnya kebutuhan akan suatu standar akuntansi yang berlaku secara luas di seluruh dunia. Dalam hal ini terdapat dua pendapat mengenai standar akuntansi internasional yaitu harmonisasi dan standardisasi.

Kata kunci: lingkungan, standar akuntansi internasional, harmonisasi, standardisasi, IASC, FASB


Keywords


environment, international accounting standard, harmonization, standardization, IASC, FASB

Full Text: PDF

The Journal is published by The Institute of Research & Community Outreach - Petra Christian University. It available online supported by Directorate General of Higher Education - Ministry of National Education - Republic of Indonesia.

©All right reserved 2016.Jurnal Akuntansi dan Keuangan, ISSN: 1411-0288, e-ISSN: 2338-8137

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