Konvergensi Standar Akuntansi Menuju Suatu Standar Akuntansi Internasional

Abstract

A financial statement should be expected to be received in Sumua countries. The financial statements are only prepared on the applicable Accounting Standards in Indonesia need to record adjustments if the report is used by the state to outside Indonesia, in which financial statements should be adjusted with the applicable Accounting Standards in the other state. Differences Accounting Standards affecting financical reporting differences may cast doubton the investors and prodpective investors. THis was the result of a company's financial statements can real reveal different circumstances. To resolve this issue Accounting Standards distinction needs to be made a standard that applies and is accepted in all countries of the world. By doing convergence (unification to a point) to International Accounting Standards, which now changed its International Reporting Standard (IFRS), the same will further protect the interests of the public and investor confidence in financial reports is also increasing.