AKUNTANSI INTERNASIONAL : HARMONISASI VERSUS STANDARDISASI

Authors

  • Arja Sadjiarto Faculty of Economics, Petra Christian University

DOI:

https://doi.org/10.9744/jak.1.2.pp.%20144-161

Keywords:

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

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

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Published

2004-06-14