Isu Global Konvergensi IFRS: Masalah Pengukuran Menggunakan Fair Value Accounting

John F. Sonoto
Journal article Jurnal Akuntansi Kontemporer • 2010 Indonesia


This paper aims to describe one of the global issues of IFRS convergence

in Indonesia which is the measurement by using the fair value in relation to the

information generated based on the qualitative characteristics of information.

Globalized development itself requires good accounting standards required by the

capital markets or institutions that have an agency problem caused by the

problem of distance between the Principle and agent. The phenomenon is then

pushed the International Accounting Standards Boards convergence of

International accounting standards with IFRS. Financial statements based on

historical cost fail to provide early warning signals about the financial difficulties

being experienced by financial institutions. Issue is then a very strong incentive to

apply the fair value method instead of historical cost.


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Jurnal Akuntansi Kontemporer

Jurnal Akuntansi Kontemporer (JAKO) diterbitkan oleh Fakultas Bisnis Jurusan Akuntansi Univenitas... tampilkan semua