- Isu Penting Perbedaan Penyajian Wajar dan Ketaatan Terhadap Hukum
Isu
penting yang terjadi saat ini adalah tentang pemberlakuan IFRS sebagau
dasar penyajian. Sehingga negara-negara yang belum melakukan penyajian
wajar melalukan penyesuaian terhadap laporannya.
- Perbedaan antara penyajian wajar dan kesesuaian hukum menimbulkan pengaruh yang besar
Perbedaan antara penyajian wajar dan kesesuaian hukum menimbulkan pengaruh yang besar terhadap banyak permasalahan akuntansi. Akuntansi hukum umum berorientasi pada kebutuhan pengambilan keputusan oleh investor luar. Akuntansi kepatuhan hukum dirancang untuk memenuhi ketentuan yang dikenakan pemerintah seperti perhitungan laba kena pajak atau mematuhi rencana ekonomi pemerintah nasional. Setelah tahun 2005, seluruh perusahaan Eropa yang mencatatkan sahamnya akan menggunakan akuntansi penyajian wajar dalam laporan konsolidasinya karena mereka akan menggunakan IFRS.
http://srilestarimingxiu.blogspot.com/2011/03/perkembangan-dan-klasifikasi-akuntansi.html
ssues Important Differences Fair Presentation and Compliance Against the Law
Important issues that occur when it is about the application of IFRS basis sebagau presentation. So that the countries that have not made adjustments to the fair presentation put through his report.
The difference between fair presentation and conformity of law pose a major influence
The difference between fair presentation and conformity of law pose a major influence on many accounting issues. Accounting for common law oriented to the needs of decision-making by outside investors. Compliance with accounting laws are designed to comply with government imposed such as the calculation of taxable income or comply with the national government's economic plan. After 2005, all listed shares of European companies will use fair presentation of accounting in consolidated statements because they will be using IFRS.
Important issues that occur when it is about the application of IFRS basis sebagau presentation. So that the countries that have not made adjustments to the fair presentation put through his report.
The difference between fair presentation and conformity of law pose a major influence
The difference between fair presentation and conformity of law pose a major influence on many accounting issues. Accounting for common law oriented to the needs of decision-making by outside investors. Compliance with accounting laws are designed to comply with government imposed such as the calculation of taxable income or comply with the national government's economic plan. After 2005, all listed shares of European companies will use fair presentation of accounting in consolidated statements because they will be using IFRS.
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