EFEK KONVERGENSI KERANGKA DASAR IFRS (IAS 12 REVISI) TERHADAP PSAK 46

Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang

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Field Value
 
Title EFEK KONVERGENSI KERANGKA DASAR IFRS (IAS 12 REVISI) TERHADAP PSAK 46
 
Creator Kristiana, Ida
 
Subject
IFRS, PSAK, Financial Statement, Convergence
 
Description ABSTRACT  This  purpose  of  this  study  to  examine  the   presence  or  absence  of  securities  caused  bythe convergence of IFRS to Statement of Accounting Standards of Income Tax    (PSAK 46), by simulating the financial statements of PT. Garuda Indonesia Airlines (GIA) and PT. Telkom Indonesia. This studyalso looks at the differences between financial reports that are not convergent compared with financialreports that are already convergent with IFRSThis  study  used  a  comparison  method  between  the  statements  presented  in  IFRS  withthe statements presented in PSAK 46. The unit of analysis in this study is the International Financial ReportingStandard (IFRS) and Statement  of  Financial  Accounting Standards on  income  tax accounting as well asbooks and articles related toboth.The results of this study indicate that the convergence of the IFRS framework to PSAK 46 has asignificant impact on the financial statements, especially on capital budgeting, because the tax will affect thecalculation of cash flow. Besides this convergence also has an impact on the tax calculation in the financialstatements
 
Publisher Universitas Muhammadiyah Semarang
 
Contributor
 
Date 2018-10-23
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article

 
Format application/pdf
 
Identifier https://jurnal.unimus.ac.id/index.php/MAX/article/view/5164
10.26714/mki.v8i1.5164
 
Source MAKSIMUM : Media Akuntansi Universitas Muhammadiyah Semarang; Vol 8, No 1 (2018): Articles; 48-56
2580-9482
2087-2836
 
Language eng
 
Relation https://jurnal.unimus.ac.id/index.php/MAX/article/view/5164/4540
 
Rights Copyright (c) 2019 MAKSIMUM
 

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