FITRIASURI, FITRIASURI (2022) ACADEMICS AND EDUCATION INSTITUTIONS SUPPORT TO SUCCESS INTERNATIONAL ACCOUNTING STANDARDS IFRS CONVERGENCE. ACADEMICS AND EDUCATION INSTITUTIONS SUPPORT TO SUCCESS INTERNATIONAL ACCOUNTING STANDARDS IFRS CONVERGENCE.
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Abstract
This study is an exploratory study on the in'lplementation of IFRS convergence noadrnap set by the Financial Accounting Standards Boand. Convergence of Accounting Stanclards and lFllS is essential to be innplernented and cannot be delayed due to the inrfluence o1l globalization in various sectors. Since tl'le in'lplernentation of the convergence, it faces nnany obstacles in the llield. iResearchen wants to know the obvious description of the implernentallion of the roadrnap. Therefore nesearchers conducted an exptroratony s1tr.,ldy on tll're irnplernentation of IFRS convengence. This sturdy rused a sL,rvey methorC which invollves professionals in the field of accountinrg especially academics staff. This survey llocuses on the irrrrplernentallion o1t IFRS convergence is currenttry associated witl'r the roadrnap that has been determined. The data used is prirnany data obtained frorn interviews using structruned and open instrurnent Marshal. The instrument was chosen because i1l can provide infonrnation about the individr.,lat's knowledge anol perception of IFRS rnone easily. While the secondary data rused inr this sturdy is the data on the convergence of IFRS Roadrnap lrnplennentation of relevant agencies, libraries and some sol,rces frorn the internet irr tlre llorm of previous literature studies. Data obtained fronn the questionnaire was analyzed using analysis quatritative techniques. tsased on descriptive analysis results, it is known that the convergence o1l IFRS has been irnplennented in thre crunniculurn [cr.,lt the rate of absorption is dillferent. The results of descniptive analysis also showed that studies and discussions have not sufficient. Exlsting studies is still very rnininrall while the discussion was still trirnited. The results also silrowed that the support of the runiversity is good enough but llhe average university has not ennphasized / burdenr on thre convergence o1l trFRS and the biggeslt obstacle faced is the tnaining supports which are still quite expensive.
| Item Type: | Article |
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| Subjects: | L Education > L Education (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Education |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 20 Jun 2022 06:57 |
| Last Modified: | 20 Jun 2022 06:57 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/12988 |
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