FORMULASI KERANGKA KONSEPTUAL AKUNTANSI KEUANGAN: SEBUAH DESKRIPSI

Authors

  • Praja Hadi Saputra Universitas Muhammadiyah Kalimantan Timur

DOI:

https://doi.org/10.32663/jaz.v5i2.3094

Keywords:

conceptual framework, financial accounting, harmonization

Abstract

This study aims to describe in the form of a simple overview the structure of financial accounting meta-theory used by accounting standards in the world. A brief comparison made in this study provides an overview of how the two major accounting institutions in the world (FASB and IASB) formulated a conceptual framework and presented fundamental differences from each conceptual framework. In addition, this study also identifies how IFRS becomes a bridge for the difference between the two and creates uniformity in financial accounting standards or what we call harmonization.

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Published

2022-12-30

How to Cite

FORMULASI KERANGKA KONSEPTUAL AKUNTANSI KEUANGAN: SEBUAH DESKRIPSI. (2022). JAZ:Jurnal Akuntansi Unihaz, 5(2), 151-159. https://doi.org/10.32663/jaz.v5i2.3094