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

Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang

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Title EFEK KONVERGENSI KERANGKA DASAR IFRS (IAS 12 REVISI) TERHADAP PSAK 46
 
Creator Kristiana, Ida
 
Description This purpose of this study to examine the presence or absence of securities caused by the 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 study also looks at the differences between financial reports that are not convergent compared with financial reportsthat are already convergent with IFRS  This study used a comparison method between the statements presented in IFRS with the 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 as books and articles related to both. The results of this study indicate that the convergence of the IFRS framework to PSAK 46 has a significant impact on the financial statements, especially on capital budgeting, because the tax will affect the calculation of cash flow. Besides this convergence also has an impact on the tax calculation in the financialstatementsKeywords: IFRS, PSAK, Financial Statement, Convergence
 
Publisher Universitas Muhammadiyah Semarang
 
Contributor
 
Date 2019-11-06
 
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/3202
10.26714/mki.v7i1.3202
 
Source MAKSIMUM : Media Akuntansi Universitas Muhammadiyah Semarang; Vol 7, No 1 (2017): Articles; 48-57
2580-9482
2087-2836
 
Language eng
 
Relation https://jurnal.unimus.ac.id/index.php/MAX/article/view/3202/3077
 
Rights Copyright (c) 2017 MAKSIMUM
 

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