KONVERGENSI IFRS: DAMPAKNYA PADA BISNIS, PERBANKAN, PENDIDIKAN DAN PROFESI AKUNTANSI |
Fakultas Ekonomi, Universitas Kristen Satya Wacana(UKSW) |
The objective of this paper is to analyses the convergence of IFRS to develop the conceptual framework for financial reporting, analyses the impact of IFRS to business, banking, education and professional accounting. The discussion of impact IFRS to to business, banking, education and accountant profession by comparison of the basic different between the FASB and IASB framework and association then analyses to identify the way out of the constraints faced by the body. |
Keywords: convergence, IFRS, conceptual framework, FASB, IASB |
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