Bharata, Risma Wira and Susilo, Ghina Fitri Ariesta and Nugraheni, Agustina Prativi (2020) INTERNATIONAL FINANCIAL REPORTING STANDARS (IFRS) DAN PROSES PENGADOPSIANNYA DI INDONESIA. Jurnal Bisnis Darmajaya, 06 (02).
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Abstract
This study aims to determine the process of IFRS adopting in Indonesia. Initially the International Accounting Standards Boards created the IASC which produces IAS and later changed to IASB which produces IFRS. The reason the boards makes standards is because the need for accounting standards throughout the world is very large, especially in the global era of industrial competition requires uniformity of accounting standards so that the financial statements can be compared with others. The adoption of IFRS for countries around the world is carried out in full or in stages. The adoption of IFRS in Indonesia to become a financial accounting standard is carried out through various stages, namely the adoption stage, the final preparation stage, and the implementation resistance. In the adoption process, human resources are still constrained. To overcome this obstacle, a continuous training was held for DSAK and IFRS users in theory and practice.
| Item Type: | Article |
|---|---|
| Subjects: | 300 Ilmu Ilmu Sosial > 330 Ilmu Ekonomi |
| Divisions: | Jurnal > Jurnal Ilmu Ekonomi |
| Depositing User: | Shela Safitri |
| Date Deposited: | 15 Jul 2022 04:19 |
| Last Modified: | 06 Feb 2023 03:58 |
| URI: | http://repo.darmajaya.ac.id/id/eprint/7700 |
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