KAJIAN TENTANG KONVERGENSI INTERNATIONAL FINANCIAL REPORTINGSTANDARD (IFRS) DI INDONESIA
Suyatmini Suyatmini(1*), Aisya Sheilla FN(2)(1) Program Studi Pendidikan Akuntansi FKIP-UMS
(2) Kementrian Keuangan RI
(*) Corresponding Author
Abstract
The aim and main target of the study is to know the advantages of IFRS convergence
in Indonesia, the impact that is appeared, barrier that is faced, and the way to
overcome. The approach that is used qualitative descriptive. Data that is used
qualitative. While data sources that is used library literatures that is closed relation with the
topic and relevant written document. The research result show that the benefits of IFRS
convergence are: 1. to ease the understanding of financial reporting by using standard
financial accounting that is known internationally (enhance comparability), 2. to increase
global investment stream through transparancy, 3. to decrease capital budget by opening
fund raising through capital market globally, 4. to create eficient financial reporting
arrangement, and 5. to increase financial reporting quality. The appeared impact that is
caused by IFRS convergence are; 1. mind stream changing from rule-based to principlebased,
2. international butgetting accses will be opened because financial reporting will be
easier to communicate to global investors, 3. The relevance of financial reporting will
increase because using more logical value, etc. The barrier that is faced during IFRS
convergence are: 1. Accounting standard board that is lacked of human resource, 2. high
budgetting to adopt IFRS. That impact can be overcome by preparing qualified human
resources that have IFRS capability and developing a good integration system
in Indonesia, the impact that is appeared, barrier that is faced, and the way to
overcome. The approach that is used qualitative descriptive. Data that is used
qualitative. While data sources that is used library literatures that is closed relation with the
topic and relevant written document. The research result show that the benefits of IFRS
convergence are: 1. to ease the understanding of financial reporting by using standard
financial accounting that is known internationally (enhance comparability), 2. to increase
global investment stream through transparancy, 3. to decrease capital budget by opening
fund raising through capital market globally, 4. to create eficient financial reporting
arrangement, and 5. to increase financial reporting quality. The appeared impact that is
caused by IFRS convergence are; 1. mind stream changing from rule-based to principlebased,
2. international butgetting accses will be opened because financial reporting will be
easier to communicate to global investors, 3. The relevance of financial reporting will
increase because using more logical value, etc. The barrier that is faced during IFRS
convergence are: 1. Accounting standard board that is lacked of human resource, 2. high
budgetting to adopt IFRS. That impact can be overcome by preparing qualified human
resources that have IFRS capability and developing a good integration system
Keywords
Convergence; international accounting standard
Full Text:
PDFReferences
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www.iaiglobal.or.id
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