Immanuela, Intan (2009) Adopsi penuh dan harmonisasi standar akuntansi internasional. Adopsi penuh dan harmonisasi standar akuntansi internasional (01). pp. 1-14. ISSN 0854-1981
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Abstract
The globalization of business operation and security market demands the global international standards. The world organizations have arranged International Accounting Standards (IAS), now known as International Financial Reporting (IFRS), for globalization of business operation and security market. The different characteristics of each country create some refusal toward IFRS, but many world organizations are insisted to adopt IFRS. Harmonization, or even convergence, acts as the bridge between IFRS and the accounting standards of the countries.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | adoption, harmonization of AIS/IFRS |
| Subjects: | Widya Mandala Catholic University on Madiun Campus > Faculty of Business |
| Divisions: | Journal Publication |
| Depositing User: | F.X. Hadi |
| Date Deposited: | 30 Aug 2022 03:42 |
| Last Modified: | 30 Aug 2022 05:42 |
| URI: | http://repository.ukwms.ac.id/id/eprint/32134 |
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