Konvergensi Standar Laporan Keuangan ke Standar Pelaporan Keuangan Internasional, Apa dan Bagaimana


  • Heri Sukendar W. Universitas Bina Nusantara




IFRS convergence, G-20, basic principle, fair value, disclosure


This research aims to explain development of the convergence of financial accounting standards under IFRS outline being implemented in Indonesia. In the early part, background of the convergence from Indonesian GAAP to IFRS is discussed, both economically and politically to the latest developments in the convergence to IFRS at the present. Furthermore, it is also described the basic framework of the IFRS, which is the fundamental preparation of financial report under IFRS. At the end, this research will explain the impact of IFRS convergence on accounting and financial reporting systems, the impact of IFRS on business and the differences between IFRS and tax principles.


Plum Analytics

Author Biography

Heri Sukendar W., Universitas Bina Nusantara

Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis


Choi, F.D.S., and Meek, G.K. (2005). International accounting, 5th ed., Pearson.

Ikatan Akuntan Indonesia. Standar akuntansi keuangan per 1 Juli 2009, Jakarta: Salemba Empat.

Wolk, Harry I. , Michael G.Tearney, dan James L. Dodd. (2001). Accounting Theory: A Conceptual and Institutional Approuch. Cincinnati, Ohio: Southwestern College Publishing.



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