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Vol. 3, No. 2, 1 September 2011, Hlm. 14 - 18
ISSN: 2085-3106

Dampak Konvergensi International Financial Reporting Standard (IFRS) terhadap Praktik Akuntansi dan Dunia Pendidikan di Indonesia

Ratih Handayani

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Official URL: http://www.tsm.ac.id/MB/MB.3.2.September.2011/Dampak Konvergensi IFRS terhadap Praktik Akuntansi dan Dunia Pendidikan di Indonesia.pdf


The growing acceptance of International Financial Reporting Standards (IFRS) as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The number of countries that require or allow the use of IFRS for the preparation of financial statements by publicly held companies has continued to increase. Clearly, the new standard will radically change the various methods of financial reporting. Furthermore, the accountancy and controller professions will obviously be profoundly affected by the new developments. The accountants’ world is evolving towards fair value and thus market value. It is expected that historical cost as an accounting principle will become less important in the future. The critical question to be asked is whether full compliance with accounting principles generally accepted in the presentation of a ‘true and fair view’ of the company’s financial position and its results of operation. Clearly, the new accounting standards show atendency towards ‘fair value accounting’. Whilst fair value accounting may lead to more relevant financial reporting, it may also lead to significant fluctuations in financial results over time. In this paper we also descript how the effect of the new standard (IFRS) on accounting practice and educational institutions.

Keywords: Financial Reporting Standard, Praktik Akuntansi, Pendidikan

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