International Accounting Standards, International Finance Reporting Standard
International Accounting Standards (International Accounting Standards / IAS) developed by four organizations in the world, namely the International Accounting Standards Board (IASB), Commission of the European Communities (EC), the International Capital Market (IOSOC), and the Federation of Accounting Internasioanal (IFAC).
International Accounting Standards Board (IASB), which was formerly International Accounting Standards Committee (AISC), is an independent agency to develop accounting standards. This organization has a goal to develop and encourage the use of global accounting standards are of high quality, understandable and comparable.
In 2012, financial records will be based on the International Finance Reporting Standard (IFRS). IFRS is a standard recording and reporting of internationally accepted accounting issued by the International Accounting Standards Boards (IASB), an international organization that aims to develop a high standard of accounting, can be understood, applied, and was accepted internationally.
This was conveyed by Rudy Suryanto, SE, M.Acc, Akt as a lecturer in Accounting course Universitas Muhammadiyah Yogyakarta (UMY) in a roundtable discussion related to IFRS implementation plan in place in an integrated campus UMY, Thursday (22/4).
According to Rudy purposes of the application of IFRS in the financial records is to facilitate an understanding of the financial statements with the usage of Financial Accounting Standards (IFRSs) are known internationally. In addition, IFRS also aims to increase global investment flows through transparency and create efficiencies preparation of financial statements. "Based on these benefits Institute of Accountants (IAI), the Capital Market Supervisory Agency (Bapepam) and other parties related agreed to adopt IFRS into Keuanngan Accounting Standards (SFAS)" he said.
Currently, IFRS has been used more than 100 countries, applicable to all countries in the European Union in 2005. Brazil, Canada and India have announced an obligation to use the IFRS for companies located in the country. In the year 2011 is estimated to all the major countries have adopted IFRS with its variations, China and Japan will substantially menyesuaiakan with IFRS and the company went public in the United States will have the choice whether to use IFRS or U.S. GAAP.
"Actually, the application of IFRS in has started gradually since 2007, but will be fully implemented in 2012," said Rudi. As for the financial listing standards that are not regulated in IFRS as Islamic accounting, accounting for SMEs and accounting for non-profit organizations will be developed by IAI.
On the other hand, Rudi saw the implementation of IFRS in 2012 will also have an impact on learning in a course in Accounting. Rudi saw a lot of things to prepare for. One is preparing textbooks that support. Because many books have financial records in accordance with IFRS. In addition, the application of IFRS is also an impact on the course material change in accounting Prodi. One is the change in course. Matter of international accounting courses usually compare accounting practices in different countries have been transformed into discussing the IFRS, as well as up to date SFAS change from time to time. "Because of the growing number of countries that adopt IFRS, the difference will be more limited" he said. reference: Friday, April 23, 2010 By: PR
International Accounting Standards (International Accounting Standards / IAS) developed by four organizations in the world, namely the International Accounting Standards Board (IASB), Commission of the European Communities (EC), the International Capital Market (IOSOC), and the Federation of Accounting Internasioanal (IFAC).
International Accounting Standards Board (IASB), which was formerly International Accounting Standards Committee (AISC), is an independent agency to develop accounting standards. This organization has a goal to develop and encourage the use of global accounting standards are of high quality, understandable and comparable.
In 2012, financial records will be based on the International Finance Reporting Standard (IFRS). IFRS is a standard recording and reporting of internationally accepted accounting issued by the International Accounting Standards Boards (IASB), an international organization that aims to develop a high standard of accounting, can be understood, applied, and was accepted internationally.
This was conveyed by Rudy Suryanto, SE, M.Acc, Akt as a lecturer in Accounting course Universitas Muhammadiyah Yogyakarta (UMY) in a roundtable discussion related to IFRS implementation plan in place in an integrated campus UMY, Thursday (22/4).
According to Rudy purposes of the application of IFRS in the financial records is to facilitate an understanding of the financial statements with the usage of Financial Accounting Standards (IFRSs) are known internationally. In addition, IFRS also aims to increase global investment flows through transparency and create efficiencies preparation of financial statements. "Based on these benefits Institute of Accountants (IAI), the Capital Market Supervisory Agency (Bapepam) and other parties related agreed to adopt IFRS into Keuanngan Accounting Standards (SFAS)" he said.
Currently, IFRS has been used more than 100 countries, applicable to all countries in the European Union in 2005. Brazil, Canada and India have announced an obligation to use the IFRS for companies located in the country. In the year 2011 is estimated to all the major countries have adopted IFRS with its variations, China and Japan will substantially menyesuaiakan with IFRS and the company went public in the United States will have the choice whether to use IFRS or U.S. GAAP.
"Actually, the application of IFRS in has started gradually since 2007, but will be fully implemented in 2012," said Rudi. As for the financial listing standards that are not regulated in IFRS as Islamic accounting, accounting for SMEs and accounting for non-profit organizations will be developed by IAI.
On the other hand, Rudi saw the implementation of IFRS in 2012 will also have an impact on learning in a course in Accounting. Rudi saw a lot of things to prepare for. One is preparing textbooks that support. Because many books have financial records in accordance with IFRS. In addition, the application of IFRS is also an impact on the course material change in accounting Prodi. One is the change in course. Matter of international accounting courses usually compare accounting practices in different countries have been transformed into discussing the IFRS, as well as up to date SFAS change from time to time. "Because of the growing number of countries that adopt IFRS, the difference will be more limited" he said. reference: Friday, April 23, 2010 By: PR
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