Standar Pelaporan Keuangan Internasional: Perbedaan antara revisi

'''Casmo 042946886 Manajemen s1 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 '''InternasionalInternational Accounting Standards''' (IAS). IAS dikeluarkan antara tahun 1973 dan 2001 oleh Badan [[Komite Standar Akuntansi Internasional]] ({{lang-en|InternasionalInternational 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.

''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>}}

* 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)]].

* [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