Akuntansi Internasional : Harmonisasi Versus Standardisasi

Arja Sadjiarto
Journal article Jurnal Akuntansi dan Keuangan Universitas Kristen Petra • November 1999 Indonesia

Abstrak

Legal, social, and economic environment and conditions which differ among countries influence accounting standards which, consequently, differ among countries. The emergence and importance of globalisation such as International trade and multi national enterprise bring an implication that there is such a need of International accounting standard. There are two concepts about International accounting standard , i.e. harmonization and standardization.

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Jurnal

Jurnal Akuntansi dan Keuangan Universitas Kristen Petra

Jurnal Akuntansi dan Keuangan Universitas Kristen Petra menerbitkan artikel bidang akuntansi dan ... tampilkan semua