STRUKTUR META TEORI AKUNTANSI KEUANGAN (Sebuah Telaah dan Perbandingan antara FASB dan IASC)
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https://doi.org/10.9744/jak.9.2.pp.%2043-51Keywords:
globalization, harmonization, meta-theoretical, FASB Dan IASC, Conceptual framework, financial accountingAbstract
The objectives of this paper is to analyses the structure of meta-theoretical of financial accounting that was used by FASB and IASC to develop the conceptual framework for financial accounting reporting. The discussion of conceptual framework conducted by comparison of the basic different between the FASB and IASC framework, then analyses the constraints to implement IFRS and identify the way out of the constraints faced by the body. Abstract in Bahasa Indonesia : Penelitian ini bertujuan untuk membahas struktur meta teori yang dipergunakan oleh FASB dan IASC dalam mengembangkan rerangka konseptual, menelaah perbedaan-perbedaan mendasar, menganalisis hambatan-hambatan yang dialami serta mengidentifikasi upaya-upaya yang harus dilakukan agar IFRS diterapkan oleh negara-negara anggota. Penelitian ini dilakukan dengan cara membandingkan rerangka dasar yang diatur dalam FASB dan IASC dan kemudian menganalisa hambatan yang timbul dengan adanya penerapan IFRS dan mengidentifikasi bagaimana hambatan tersebut dapat diselesaikan. Kata kunci: globalisasi, harmonisasi, meta teori, FASB dan IASC, kerangka dasar, akuntansi keuanganDownloads
Published
2008-09-12
How to Cite
Narsa, I. M. (2008). STRUKTUR META TEORI AKUNTANSI KEUANGAN (Sebuah Telaah dan Perbandingan antara FASB dan IASC). Jurnal Akuntansi Dan Keuangan, 9(2), pp. 43-51. https://doi.org/10.9744/jak.9.2.pp. 43-51
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