Konvergensi IFRS di Indonesia

Natalia, Dessy (2012) Konvergensi IFRS di Indonesia. Internship thesis, Universitas Multimedia Nusantara.

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Abstract

The meeting between the government of Indonesia with the other leader member of G-20’s country in Washington DC on the 15th of November 2008 was conclude that Indonesia have to converge IFRS in to Indonesian’s Accounting Standard. The purpose is to improve performance of company’s financial report globally. The process of IFRS convergence consisted of 3 stages: adoption stage (2008-2010), final preparation stage (2011), and implementation stage (2012). The internship had been performed during 9 th of July 2012 until 24th September 2012 in the Technical Division and Implementation Financial Accounting Standards at Indonesian Institute of Accountants. During that time, some works were performed for supporting the convergence of IFRS, such as: translating the IFRSs, translating the accounting policy, reviewing standards, contributing in public hearing, and making presentations. There were some major problem which the author faced, such as: difficulty on translating and understand IFRS as well as found some data which is needed for this purpose. The solution for this problem are to rely on terminology’s list made by staff, read IFRS more than once and discuss with the supervisor.

Item Type:	Thesis (Internship)
Keywords:	IFRS, PSAK, convergence, IAI
Subjects:	600 Technology (Applied Sciences) > 650 Management and Public Relations > 657 Accounting > 657.47 Fiduciary Accounting
Divisions:	Faculty of Business > Accounting
Depositing User:	Administrator UMN Library
Date Deposited:	28 Jun 2024 03:15
Last Modified:	28 Jun 2024 03:15
URI:	https://kc.umn.ac.id/id/eprint/31117

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