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Baris 1: {{Akuntansi}} '''Standar Pelaporan Keuangan Internasional''' ({{lang-en\|International Financial Reporting Standards (IFRS)}} adalah Standar dasar, Pengertian dan Kerangka Kerja (1989)<ref>[http://www.iasb.org/IFRSs/IFRs.htm Full texts]{{Pranala mati\|date=Mei 2021 \|bot=InternetArchiveBot \|fix-attempted=yes }}</ref> yang diadaptasi oleh [[Badan Standar Akuntansi Internasional]] ({{lang-en\|International Accounting Standards Board (IASB)}}) untuk pembuatan [[laporan keuangan]]. Sejumlah standar yang dibentuk sebagai bagian dari IFRS dikenal dengan nama terdahulu '''~~Internasional~~International Accounting Standards''' (IAS). IAS dikeluarkan antara tahun 1973 dan 2001 oleh Badan [[Komite Standar Akuntansi Internasional]] ({{lang-en\|~~Internasional~~International Accounting Standards Committee (IASC)}}). Pada tanggal 1 April 2001, IASB baru mengambil alih tanggung jawab gunan menyusun Standar Akuntansi Internasional dari IASC. Selama pertemuan pertamanya, Badan baru ini mengadaptasi IAS dan SIC yang telah ada. IASB terus mengembangkan standar dan menamai standar-standar barunya dengan nama IFRS. == Struktur IFRS == Baris 26: == Kerangka kerja == Kerangka kerja gunan Persiapan dan Presentasi Laporan Keuangan<ref>{{en}}[~~http~~https://web.archive.org/web/20090521070422/http://www.aasb.com.au/admin/file/content105/c9/Framework_07-04nd.pdf Framework for the Preparation and Presentation of Financial Statements]</ref> menyampaikan prinsip-prinsip dasar IFRS. Kerangka kerja IASB dan FASB sedang dalam proses pembaharuan dan perangkuman. Proyek Kerangka Konseptual Gabungan ({{lang-en\|The Joint Conceptual Framework project}})<ref>{{en}}[http://www.iasb.org/Current+Projects/IASB+Projects/Conceptual+Framework/Conceptual+Framework.htm The Joint Conceptual Framework project] {{Webarchive\|url=https://web.archive.org/web/20081116150645/http://www.iasb.org/Current+Projects/IASB+Projects/Conceptual+Framework/Conceptual+Framework.htm \|date=2008-11-16 }}</ref> bertujuan untuk memperbaharui dan merapikan konsep-konsep yang telah ada guna menggambarkan perubahan di pasar, praktik bisnis dan lingkungan ekonomi yang telah timbul dalam dua dekade atau lebih sejak konsep pertama kali dibentuk. Tujuan keseluruhan adalah untuk menciptakan dasar guna standar akuntansi pada masa mendatang yang berbasis prinsip, konsisten secara internal dan diterima secara internasional. Karena hal tersebut, (dewan) IASB dan FASB Amerika Serikat melaksanakan proyek secara bersama. Baris 35: Deloitte menyatakan: {{quote\| ''In the absence of a Standard or an Interpretation that specifically applies to a transaction, management must use its judgement in developing and applying an accounting policy that results in information that is relevant and reliable. In making that judgement, IAS 8.11 requires management to consider the definitions, recognition criteria, and measurement concepts for assets, liabilities, income, and expenses in the Framework. This elevation of the importance of the Framework was added in the 2003 revisions to IAS 8''.<ref>[[Deloitte\|Deloitte Touche Tohmatsu]]. [http://www.iasplus.com/standard/framewk.htm "The Framework for the Preparation and Presentation of Financial Statements"] {{Webarchive\|url=https://web.archive.org/web/20100104181649/http://iasplus.com/standard/framewk.htm \|date=2010-01-04 }}.</ref>}} === Objektif laporan keuangan === Baris 52: * International Accounting Standards Board (2007): ''International Financial Reporting Standards 2007 (including International Accounting Standards (IAS(tm)) and Interpretations as at 1 January 2007)'', LexisNexis, ISBN 1-4224-1813-8 * Original texts of IAS/IFRS, SIC and IFRIC adopted by the Commission of the European Communities and published in Official Journal of the European Union http://ec.europa.eu/internal_market/accounting/ias_en.htm#adopted-commission * Case studies of [http://www.unctad.org/Templates/Page.asp?intItemID=4355&lang=1 IFRS implementation] {{Webarchive\|url=https://web.archive.org/web/20080404115922/http://www.unctad.org/Templates/Page.asp?intItemID=4355&lang=1 \|date=2008-04-04 }} in [http://www.unctad.org/en/docs/c2isard33a1_en.pdf Brazil] {{Webarchive\|url=https://web.archive.org/web/20100704052944/http://www.unctad.org/en/docs/c2isard33a1_en.pdf \|date=2010-07-04 }}, [http://www.unctad.org/en/docs/c2isard33a2_en.pdf Germany] {{Webarchive\|url=https://web.archive.org/web/20100704053024/http://www.unctad.org/en/docs/c2isard33a2_en.pdf \|date=2010-07-04 }}, [http://www.unctad.org/en/docs/c2isard33a3_en.pdf India] {{Webarchive\|url=https://web.archive.org/web/20091229043244/http://www.unctad.org/en/docs/c2isard33a3_en.pdf \|date=2009-12-29 }}, [http://www.unctad.org/en/docs/c2isard33a4_en.pdf Jamaica] {{Webarchive\|url=https://web.archive.org/web/20100704053006/http://www.unctad.org/en/docs/c2isard33a4_en.pdf \|date=2010-07-04 }}, [http://www.unctad.org/en/docs/c2isard33a5_en.pdf Kenya] {{Webarchive\|url=https://web.archive.org/web/20100331213837/http://www.unctad.org/en/docs/c2isard33a5_en.pdf \|date=2010-03-31 }}, [http://www.unctad.org/en/docs/c2isard38_en.pdf Pakistan] {{Webarchive\|url=https://web.archive.org/web/20100704053052/http://www.unctad.org/en/docs/c2isard38_en.pdf \|date=2010-07-04 }}, [http://www.unctad.org/en/docs/c2isard39_en.pdf South Africa] {{Webarchive\|url=https://web.archive.org/web/20100704052832/http://www.unctad.org/en/docs/c2isard39_en.pdf \|date=2010-07-04 }} and [http://www.unctad.org/en/docs/c2isard40_en.pdf Turkey] {{Webarchive\|url=https://web.archive.org/web/20100704052809/http://www.unctad.org/en/docs/c2isard40_en.pdf \|date=2010-07-04 }}. Prepared by the United Nations [[Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR)]]. * Wiley Guide to Fair Value Under IFRS [http://ca.wiley.com/WileyCDA/WileyTitle/productCd-0470477083.html], John Wiley & Sons. == Pranala luar == <!--========================({{Jangan Tambahkan Pranala lain}})============================--> ~~\| PLEASE BE CAUTIOUS IN ADDING MORE LINKS TO THIS ARTICLE. WIKIPEDIA \|~~ ~~\| IS NOT A COLLECTION OF LINKS NOR SHOULD IT BE USED FOR ADVERTISING. \|~~ ~~\| \|~~ ~~\| Excessive or inappropriate links WILL BE DELETED. \|~~ ~~\| See [[Wikipedia:External links]] & [[Wikipedia:Spam]] for details. \|~~ ~~\| \|~~ ~~\| If there are already plentiful links, please propose additions or \|~~ ~~\| replacements on this article's discussion page, or submit your link \|~~ ~~\| to the relevant category at the Open Directory Project (dmoz.org) \|~~ ~~\| and link back to that category using the {{dmoz}} template. \|~~ =======================({{No More Links}})=============================-->▼ * {{dmoz\|Business/Accounting\|Accounting}} * [http://www.iasb.org/ The International Accounting Standards Board] {{Webarchive\|url=https://web.archive.org/web/19970522055936/http://www.iasb.org/ \|date=1997-05-22 }}—Free access to all IFRS standards, news and status of projects in progress * [http://www.pwc.com/ifrs PwC IFRS page] with news and downloadable documents * [http://www.pwc.com/tw/zh/ifrs/index.jhtml PricewaterhouseCoopers Taiwan IFRS center] * [http://www.icaew.com/index.cfm/route/112935/icaew_ga/en/Technical_amp_Business_Topics/Topics/Accounting_and_corporate_reporting/International_Financial_Reporting_Standards_IFRS The latest IFRS news and resources from the Institute of Chartered Accountants in England and Wales (ICAEW)] * [http://eur-lex.europa.eu/JOHtml.do?uri=OJ:L:2003:261:SOM:EN:HTML Initial publication of the International Accounting Standards in the Official Journal of the European Union PB L 261 13-10-2003] * [http://europa.eu/scadplus/leg/en/lvb/l26040.htm Directorate Internal Market of the European Union on the implementation of the IAS in the European Union] {{Webarchive\|url=https://web.archive.org/web/20060701153800/http://europa.eu/scadplus/leg/en/lvb/l26040.htm \|date=2006-07-01 }} * [http://www.ey.com/IFRS Ernst & Young newsletters, regulatory updates, web-based learning] * [http://www.iasplus.com/ IAS Plus] - Comprehensive site on IFRS, maintained by Deloitte * [http://www.iasplus.com/dttpubs/pocket2010.pdf Free 2010 IFRS Pocket Guide from IASPlus - Deloitte] * [http://www.deloitte.com/us/ifrs Deloitte: An Overview of International Financial Reporting Standards] * [http://www.kpmgifrg.com/index.cfm KPMG IFRS group] {{Webarchive\|url=https://web.archive.org/web/20100109063652/http://www.kpmgifrg.com/index.cfm \|date=2010-01-09 }} with news and downloadable documents * [http://www.iaseminars.com/ IFRS training] in person and e-Learning training, free IFRS newsletter and update bulletin news. * [http://www.ifrs.com/ The American Institute of CPAs (AICPA) in partnership with its marketing and technology subsidiary, CPA2Biz, has developed the IFRS.com web site.] * [http://www.rsmrichter.com/ifrs.aspx RSM Richter IFRS page] {{Webarchive\|url=https://web.archive.org/web/20080820034229/http://www.rsmrichter.com/ifrs.aspx \|date=2008-08-20 }} with news and downloadable documents related to IFRS Conversions in Canada * [http://www.sec.gov/rules/proposed/33-8397.htm U.S. Securities and Exchange Commission] Proposal for First-Time Application of International Financial Reporting Standards by Foreign private issuers registered with the SEC * [http://www.icaew.com/index.cfm/route/138201/icaew_ga/en/Library/Links/Accounting_standards/Accounting_Standards Accounting Standards] * [http://www.hitechaccountingservices.com/financial_reporting.php Financial Reporting Solutions] {{Webarchive\|url=https://web.archive.org/web/20101007193106/http://www.hitechaccountingservices.com/financial_reporting.php \|date=2010-10-07 }} Financial reporting is a critical process involving the collection, analysis, summarization, and presentation of the financial performance of a business. * [http://web.worldbank.org/WBSITE/EXTERNAL/COUNTRIES/ECAEXT/EXTCENFINREPREF/0,,contentMDK:22577649~pagePK:64168445~piPK:64168309~theSitePK:4152118,00.html IFRS for SMEs] Presented by Michael Wells, Director of the IFRS Education Initiative at the IASC Foundation * [http://www.euromoneytraining.com/SearchResults.aspx?Keywords=ifrs&SectorId=0&RegionId=0&Quick=True International Financial Reporting Standards (IFRS) training courses] * [http://www.psbfglobal.com ACCA Approved IFRS Training Firm] {{Webarchive\|url=https://web.archive.org/web/20130920193818/http://www.psbfglobal.com/ \|date=2013-09-20 }} presented by [http://www.pironeducation.com PIRON Education Pvt. Ltd.] {{Webarchive\|url=https://web.archive.org/web/20140101112935/http://pironeducation.com/ \|date=2014-01-01 }} ▲ <!--========================({{NoJangan ~~More~~Tambahkan ~~Links~~Pranala lain}})=============================--> [[Kategori:Standar akuntansi internasional]]