Harmonisasi Standar Akuntansi Keuangan Dan Dampaknya Terhadap Pendidikan Akuntansi  

Oleh:

Rasyid, Eddy R.

Jenis: Article from Bulletin/Magazine
Dalam koleksi: Jurnal Studi Indonesia vol. 8 no. 1 (Jan. 1998)
Topik: Program Harmonisasi Standar Akuntansi Keuangan; Akuntansi; Pendidikan Akuntansi
Fulltext: Eddy, R. Rasyid.pdf (60.85KB)

Isi artikel

Entering the era of globalization, companies in Indonesian should start thingking globally. This is necessary since the number of multinational corporation in Indonesia is expected to increase by the year 2003 and 2010. And at the same time the number of Indonesian companies operating abroad is anticipated to grow. When this is realized the business world would need a common language i.e., accountancy. This language should not only be understood by businessmen in Indonesia but also by those outside Indonesia. The harmonization of Accountancy Practice, as an effort to achieve equality of disclosure and measurement method among nations, needs to be considered. This harmonization should also be included in the accountancy curriculum in Inodnesia to improve the quality of Accountancy graduates.

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