Konvergensi IFRS di Indonesia

Waluyo, Sartika (2012) Konvergensi IFRS di Indonesia. Internship thesis, Universitas Multimedia Nusantara.

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Abstract

International Financial Reporting Standards (IFRS) is the international accounting standard which was issued by International Accounting Standards Board (IASB). The adoption of this IFRS around the world is occurring rapidly to bring about accounting quality improvement through a uniform set of standards for financial reporting. On the 24th-25th of December 2009, the members of G-20 arranged a meeting in Pittsburg in order to discuss about the need for improving global standard for international accounting standards. This global standard is intended to reduce the gap in accounting standards between the countries in the world. In Indonesia, the convergence of IFRS begins with the reason that Indonesia is one of the members in G-20, so that Indonesia has to directly participate in this process of IFRS convergence. There are three stages in this process: adoption stage (2008-2010), final preparation stage (2011), and implementation stage (2012). During two and a half months of internship conducted by focusing on those three stages, some works were performed, which are translating the IFRSs, annual improvements to IFRSs, research report issued by KASB, accounting policy, searching any pension fund reports related to IAS 26, attending public hearing, preparing material for the socialization of IFRS, reviewing accounting policy for some companies, customizing the format of financial statements, and sending feedback for email which was sent by CASB. In carrying out the internship, there are few constraints faced: difficulties in translating some terms in IFRS, difficulties in understanding other countries’ act, and difficulties in searching document related to international company. Solutions for these constraints are using term list made by staff and discussing the material with supervisor

Item Type:	Thesis (Internship)
Keywords:	IFRS, PSAK, IAI, convergence
Subjects:	600 Technology (Applied Sciences) > 650 Management and Public Relations
Divisions:	Faculty of Business > Accounting
Depositing User:	Administrator UMN Library
Date Deposited:	07 May 2024 08:29
Last Modified:	07 May 2024 08:29
URI:	https://kc.umn.ac.id/id/eprint/30288

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