Akuntansi Keuangan Dan Standar - 1
Akuntansi Keuangan Dan Standar - 1
Standar Akuntansi
Laporan
Manajemen
Keuangan yang Informasi yang
Corporate Relevan dan berkualitas
Governance
Reliable
Akuntansi
Profesi akuntansi
mengembangkan standar Generally Accepted
yang berlaku umum
Accounting Principles
(Generally Accepted
Accounting Principles (GAAP)
(GAAP))
PSAK
62 Standards (PSAK)
8 Interpretations (ISAK)
3 Technical Bulletins (add 1 Tech Bulletin has launched
April 2009)
Penghapusan beberapa standar industri
IFRS
37 Standards
8 IFRS; and
29 IAS
27 Interpretations
16 IFRIC Interpretations; and
11 SIC Interpretations
Securities Securities
Act of 1933 Act of 1934
Committee on Accounting
Accounting Principles Board
Procedures
http://www.aicpa.org/
LO 6
Ref: Kieso Weygant ed 13 Akuntansi Keuangan dan Standar - 25
Financial Accounting Standards Board
Wheat Committee’s recommendations resulted in the creation of a
the Financial Accounting Standards Board in 1973.
Financial Accounting
Standards Advisory Consult on major policy issues.
Council
Smaller Membership
Full-time, Remunerated Membership
Greater Autonomy
Increased Independence
Broader Representation
http://www.fasb.org/
Financial Governmental
Accounting Accounting
Standards Board Standards Board
http://www.gasb.org/
Ref: Kieso Weygant ed 13 Akuntansi Keuangan dan Standar - 30
Generally Accepted Accounting Principles
Category C
FASB Statements,
CAP Accounting
Interpretations, and APB Opinions
Research Bulletins
Staff Positions
Government
Academicians (SEC, IRS, other
agencies)
Expectation Gap
Gap ekspektasi antara: Persepsi publik tentang
akuntabilitas profesi dan persepsi dari para profesi
tentang akuntabilitasnya kepada publik.