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Research title and researcher
Research title : Standardisasi, Harmonisasi, dan (Akhirnya) Konvergensi IFRS || Jurnal Insan Akuntan; ISSN 2086-6798; Vol. 1 No. 3 September 2010; Hal. 25-38
Researcher : Lucia Ari Diyani
Keywords : Accounting, Standardization, Harmonization, Convergence
Abstract

Each country has different accounting rules. The differences include treatment, methods, presentation and reporting. Differences in accounting in each country will make it difficult for users of financial statements. Especially for analysts, auditors, investors and creditors whose scope of work crossed the border of the country. The existence of the same rule needs, then came the issue of convergence. With convergence, it is hoped that there will be no misperception in interpreting the financial statements because all the state rules are the same with the same understanding.


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