Negara Yang Dominan Dalam Perkembangan Praktek Akuntansi

Negara Yang Dominan Dalam Perkembangan Praktek Akuntansi

The dominant state in the Development of Accounting Practices
Some countries are dominant on the development of accounting include:
(1) France
(2) Japan
(3) United States

In the progress the countries France and Japan are less dominant than the United States. It can be seen from the development of Japanese accounting in its development is currently based on existing IFRS.

Basic Classification of International Accounting
International accounting classification can be done in two ways, namely:

(1) deductive approach
Which identifies the relevant environmental factors and linking it with national accounting practices, an international grouping or pattern of development proposed.

(2) Inductive Approach
Accounting practices were analyzed individually, the pattern of development or grouping identified and at the end of the explanation is made from the standpoint of economic, social, political and other factors.

G. Fair Presentation and Compliance differences Against the Law on the State of the Dominant
Differences fair presentation and compliance with law through many permasahan. This concerns the adjustments made to the application of IFRS as the basis for the presentation. Some problems include:


(1) Depreciation, where the load is determined based on the reduction in the usefulness of an asset during times of economic benefits.

(2) A lease which is substantially the purchase of fixed assets (property) treated as such (fair presentation) or treated as operating leases are common (legal compliance).

(3) Pension costs accrued at the time generated by the employee (fair presentation) paid or charged on the basis of the time you stop working (legal compliance).

H. Issues 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.