Adopsi penuh dan harmonisasi standar akuntansi internasional.  

Oleh:

Immanuela, Intan

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Widya Warta: Jurnal Ilmiah Universitas Katolik Widya Mandala Madiun vol. 33 no. 01 (Jan. 2009), page 69.
Topik: Adoption; Harminization of AIS/IFRS

Ketersediaan

Perpustakaan PKPM Nomor Panggil: W76 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The globalization of business operation and security market demands the global international standards. The world organizations have arranged International Accounting Standards (IAS), now known as International Financial Reporting (IFRS), for globalization of business operation and security market. The different characteristics of each country create some refusal toward IFRS, but many world organizations are insisted to adopte IFRS. Harmonization, or even convergence, acts as the bridge between IFRS and the accounting standards of the countries.

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