FORMULASI KERANGKA KONSEPTUAL AKUNTANSI KEUANGAN: SEBUAH DESKRIPSI

Autor:	Praja Hadi Saputra
Rok vydání:	2022
Předmět:	General Medicine
Zdroj:	JAZ:Jurnal Akuntansi Unihaz. 5:151
ISSN:	2620-8555
DOI:	10.32663/jaz.v5i2.3094
Popis:	This study aims to describe in the form of a simple overview the structure of financial accounting meta-theory used by accounting standards in the world. A brief comparison made in this study provides an overview of how the two major accounting institutions in the world (FASB and IASB) formulated a conceptual framework and presented fundamental differences from each conceptual framework. In addition, this study also identifies how IFRS becomes a bridge for the difference between the two and creates uniformity in financial accounting standards or what we call harmonization.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::718264b1c8b153a74cf9a4ccf1bdb8fe https://doi.org/10.32663/jaz.v5i2.3094 Zobrazit plný text záznamu