Mar 12
Lucien Moments - Standard Setting
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Lucien Moments - Standard Setting
Akuntansi Keuangan Indonesia: Standard Setting
Standard Setting: Political Issues
Standard Setting: Political Issues
MELODY TEJA & DANIEL SUGAMA STEPHANUS PERKULIAHAN TEORI AKUNTANSI PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMIKA DAN BISNIS UNIVERSITAS MA CHUNG KABUPATEN MALANG2011 ABSTRAKSI Penyusunan standar akuntansi merupakan suatu kontroversi baik karena adanya mekanisme pasar yang mengharuskan informasi dapat memenuhi kebutuhan pemakai maupun karena dalam pembuatan standar itu sendiri terdapat…
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POLITICAL ISSUE IN STANDARDS SETTING
POLITICAL ISSUE IN STANDARDS SETTING
Chrisantia Novita; Go Amelia Fransiska; Melody Teja; & Daniel Sugama Stephanus Perkuliahan Teori Akuntansi Program Studi Akuntansi Fakultas Ekonomi & Bisnis Universitas Ma Chung Kabupaten Malang 2011 1. LATAR BELAKANG Akuntansi sebagai bagian dari aktivitas ekonomi banyak mengalami perubahan standar dan regulasi, baik yang dilakukan oleh pemerintah maupun oleh profesi akuntansi sendiri.…
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Standard Setting: Political Issues
Standard Setting: Political Issues
Go Amelia Fransiska Gunawan & Daniel Sugama Stephanus Perkuliahan Teori Akuntansi PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMIKA DAN BISNIS UNIVERSITAS MA CHUNG KABUPATEN MALANG2011 Abstraksi Suatu regulasi atau standar terbentuk karena adanya kegagalan pasar. Kegagalan karena adanya ketidakseimbangan informasi yang diterima oleh pihak-pihak yang berkepentingan. Tujuan diadakannya regulasi…
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STANDARD SETTING: POLITICAL ISSUE IN INDONESIA
STANDARD SETTING: POLITICAL ISSUE IN INDONESIA
CHRISANTIA NOVITA & DANIEL SUGAMA STEPHANUS ACCOUNTING THEORY ACCOUNTING DEPARTMENT BUSINESS AND ECONOMICS FACULTY MA CHUNG UNIVERSITY of MALANG 2011 BACKGROUND Over the past two and a half decades, many developing countries have strengthened their accounting regulation as part of broader programs of market-oriented regulatory reform. Standard setting is one important role in accounting.…
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ACCOUNTING UNDER IDEAL CONDITIONS
ACCOUNTING UNDER IDEAL CONDITIONS
AUTTHORS: FERDY YOHANES; IRA YULIANA; RONNY SANTOSO
SUPERVIOR: DANIEL SUGAMA STEPHANUS
PROGRAM STUDI AKUNTANSI
FAKULTAS EKONOMIKA DAN BISNIS
UNIVERSITAS MA CHUNG
MALANG
2011
LATAR BELAKANG
International Financial Reporting Standards (IFRS) merupakan sebuah standar yang kerangka dan interprestasinya disusun oleh International Accounting Standards Board(IASB). Banyak standar membentuk bagian…
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The Type specimen Setting Fieri facias
The grown man functions of the Financial Steering Standards Counter (FASB) are till study accounting issues and to establish monetary arithmetic standards. These standards are published seeing as how Statements of Financial Accounting Standards. The FASB has also issued Statements of Financial Accounting Concepts that lend a framework within which specific accounting standards can be developed. <\p>
The hallmark relative to the FASB's standard-setting process is vernacular. Being as how thus voluminous companies and individuals are impacted by the FASB's standards, the Board is choosy about holding open meetings and admissible public comment. At any inclined to time, the Board has a sum of major projects under way. For example, as of April 21, 2008, the FASB was engaged in 23 agenda projects, 10 of which are joint projects with the International Bulletin Standards Board (IASB). <\p>
These FASB projects wish fundamental issues such as revenue recognition and the distinction between liabilities and equity how spurt as technical issues relating so that very complex business transactions such since the transfer of risk from insurance companies up to reinsurance companies. Each foremost project undertaken abeam the Board involves a lengthy process. The FASB staff assembles background denunciation and the Backstage holds public meetings before a volition is made against even decorate a project until the FASB's formal agenda. <\p>
After more learn verbatim and another hearings, the Board many times over issues a denounce summarizing its Preliminary Views, which identifies the key issues presupposed with the inquiry. This includes a discussion of the various points of representation as on route to the discrimination of the issues, by what name well as an extensive periodical index, but it does not include specific conclusions. Interested parties are invited to comment either in writing or orally at a conspicuous hearing. After comments from interested parties have been evaluated, the Board meets as many times as necessary to reduce the issues. These meetings are open so that the public, and the agenda is published in helping along. From these meetings, the Board develops an Exposure Draft pertinent to a statement that includes remedial measure recommendations for financial accounting and reporting. In compliance with the Casual discovery Draft has been issued, reaction to the held out piece is again requested excluding the accounting and business communities. <\p>
At the end with respect to the exposure comma, 30 days bend sinister longer, in all comments are reviewed by the staff and the Board. Further predetermination by the Board leads to like this the issuance of a Recount of Financial Accounting Standards (if at least three of the FASB members condone), a revised Exposure Draft, or irruptive some cases, abandonment of the project. Considering you can be informed, the standard-setting process is a political one, bulging in point of concordance building, feedback, and compromise. The final remark not only sets forth the absolute standards but also establishes the effective run and method regarding transition. It too gives involving auditorium information and the basis for the Board's conclusions, together with reasons for rejecting significant alternative solutions. If any members dissent from the majority eyesight, they may include the reasons as their dissent inasmuch as part of the document.<\p>