ADOPSI PENUH DAN HARMONISASI STANDAR AKUNTANSI INTERNASIONAL

Intan Immanuela


Abstract


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 adopt IFRS. Harmonization, or even convergence, acts as the bridge between IFRS and the accounting standards of the countries.


Keywords


adoption, harmonization of AIS/IFRS

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