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harti_ningrum harti_ningrum Senin, 02 Juni 2014 Akuntansi Internasional Tugas ke 3 09/06/14 Manfaat Penerapan IFRS di Indonesia pada tahun 2008-2013 Nama : Harti Ningrum NPM : 23210166 Kelas : 4EB 18 IAI pada Desember 2008 telah mengumumkan rencana konvergensi standar akuntansi lokalnya yaitu Pernyataan Standar Akuntansi Keuangan (PSAK) dengan International Financial Reporting Standards (IFRSs) yang merupakan produk dari IASB. Rencana pengkonvergensian ini direncanakan akan terealisasi pada tahun 2012. Manfaat Penggunaan Standar International Penggunaan standar akuntansi internasional dalam pelaporan keuangan memiliki beberapa manfaat. Pertama, penggunaan standar akuntansi keuangan dapat meningkatkan keakuratan dalam menilai performa perusahaan yang tercermin dalam laporan keuangan. Asbaugh dan Pincus (2001) menyatakan bahwa keakuratan analisis yang dilakukan oleh analis keuangan meningkat setelah perusahaan mengadops...
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