DAMPAK PENERAPAN IFRS DI NEGARA BERKEMBANG – PERBANDINGAN LINTAS NEGARA

Andrew Fong

Abstract


Standar akuntansi merupakan sebuah pedoman yang dibuat untuk memberikan suatu gambaran umum dalam membuat laporan keuangan. Salah satu standar akuntansi yang banyak digunakan saat ini adalah International Financial Reporting Standards (IFRS). Jenis penelitian menggunakan metode deskriptif yang membandingkan dua data atau lebih untuk memberikan suatu gambaran umum mengenai hal yang diteliti. Penelitian ini menggunakan data dari penelitian-penelitian sebelumnya mengenai dampak penerapan IFRS pada berbagai sektor industri di negara berkembang. Negara-negara yang digunakan dalam penelitian ini: Indonesia, China, Bangladesh, Nepal, Brazil, Vietnam, dan Irak pada periode penerapan IFRS. Hasil penelitian menunjukkan bahwa pengaruh penerapan IFRS di negara-negara berkembang masih memiliki berbagai kendala sehubungan dengan regulasi dan pengetahuan standar IFRS.


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DOI: https://doi.org/10.52447/jam.v1i1.735

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