STANDAR AKUNTANSI

STANDAR SETTING ORGANIZATION

Financial Accounting Standar Board -- US GAAP (US Generally Accepted Accounting Principles)

International Accounting Standard Board – IFRS (International Financial Reporting Standard)

# Di Indonesia, standar akuntansi disusun oleh IAI -- Standar Akuntansi Keuangan

GLOBAL MARKETGLOBAL MARKETGlobal market memicu diperlukannya standar Global market memicu diperlukannya standar

akuntansi yang berlaku di seluruh dunia. akuntansi yang berlaku di seluruh dunia.

Top 20 Global Companies In Terms Of Sales

Due ProcessDue ProcessDue ProcessDue Process

What the public thinks accountants should do vs. what accountants think

they can do.

Financial Reporting ChallengesFinancial Reporting ChallengesFinancial Reporting ChallengesFinancial Reporting Challenges

Expectations Gap

Significant Financial Reporting Issues

Non-financial measurements

Forward-looking information

Soft assets

Timeliness