Wikipedia

Standar Pelaporan Keuangan Internasional: Perbedaan antara revisi

Jelajahi riwayat secara interaktif
← Revisi sebelumnya
Konten dihapus Konten ditambahkan
VisualTeks wiki
Aldo samulo (bicara | kontrib)
155.861 suntingan
Tidak ada ringkasan suntingan
Rescuing 1 sources and tagging 0 as dead.) #IABot (v2.0.9.5
 
(29 revisi perantara oleh 23 pengguna tidak ditampilkan)
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 AkukntansiAkuntansi 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.
 
== Struktur IFRS ==
IFRS dianggap sebagai kumpulan standar "dasar prinsip" yang kemudian menetapkan peraturan badan juga mendikte penerapan-penerapan tertentu.
 
Standar Laporan Keuangan Internasional mencakup:
Baris 19:
''(b) the definitions, recognition criteria and measurement concepts for assets, liabilities, income and expenses in the '''Framework'''.''<br />
:Dalam membuat keputusan sebagaimana dijelaskan pada paragraf 10, pihak manajemen harus merujuk kepada, dan mempertimbangkan kemungkinan penerapan akan, sumber-sumber berikut dalam urutan menurut:
:(a) persyaratan dan panduan dalam Standar dan Interpretasi dalam menangani hal serupa dan berhubungan; dan<br />
:(b) penjelasan, kriteria pengenalan dan konsep pengukuran untuk aset, kewajiban, pendapatan dan pengeluaran dalam '''Kerangka Kerja'''.
|4=IAS 8 Par. 11
Baris 26:
== Kerangka kerja ==
Kerangka kerja gunan Persiapan dan Presentasi Laporan Keuangan<ref>{{en}}[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, praktekpraktik 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 dipada 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.
 
== Peranan Kerangka kerja ==
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 ===
Sebuah laporan keuangan harus menggambarkan pandangan benar dan adil atas usaha sebuah organisasi. Oleh karena laporan-laporan ini digunakan oleh berbagai pihak, laporan tersebut harus menggambarkan pandangan sebenarnya akan keadaan keuangan sebuah organisasi.
 
<!--
===Underlying assumptions===
 
IFRS authorize two basic accounting models:
 
''' I. Financial capital maintenance in nominal monetary units''', i.e., [[Historical cost accounting]] during low inflation and deflation (see the Framework, Par 104 (a)).
 
'''II. Financial capital maintenance in units of constant purchasing power''', i.e., [[Constant Item Purchasing Power Accounting]] - CIPPA - during low inflation and deflation (see the Framework, Par 104 (a)) and Constant Purchasing Power Accounting (see IAS 29) - CPPA - during hyperinflation. Financial capital maintenance in units of constant purchasing power is not authorized under US GAAP.
 
The following are the four underlying assumptions in IFRS:
 
* 1. '''[[Accrual basis]]''': the effect of transactions and other events are recognized when they occur, not as cash is gained or paid.
* 2. '''[[Going concern]]''': an entity will continue for the foreseeable future.
* 3. '''[[Stable measuring unit assumption]]''': financial capital maintenance in [[nominal monetary units]] or traditional [[Historical cost accounting]]; i.e., accountants consider changes in the purchasing power of the functional currency up to but excluding 26% per annum for three years in a row (which would be 100% cumulative inflation over three years or hyperinflation as defined in IFRS) as immaterial or not sufficiently important for them to choose financial capital maintenance in [[units of constant purchasing power]] during low inflation and deflation as authorized in IFRS in the Framework, Par 104 (a).
Accountants implementing the stable measuring unit assumption (traditional Historical Cost Accounting) during annual inflation of 25% for 3 years in a row would destroy 100% of the real value of all [[constant real value non-monetary items]] not maintained under the Historical Cost paradigm.
* 4. '''[[Units of constant purchasing power]]''': financial capital maintenance in units of constant purchasing power during low inflation and deflation; i.e. the rejection of the stable measuring unit assumption. See The Framework (1989), Paragraph 104 (a). Measurement in units of constant purchasing power (inflation-adjustment) under Constant Item Purchasing Power Accounting of only constant real value non-monetary items (not variable items) remedies the destruction caused by Historical Cost Accounting of the real values of constant real value non-monetary items never maintained constant as a result of the implementation of the stable measuring unit assumption during low inflation. It is not inflation doing the destroying. It is the implementation of the stable measuring unit assumption, i.e., HCA. Only constant real value non-monetary items are inflation-adjusted during low inflation and deflation. All non-monetary items (both variable real value non-monetary items and constant real value non-monetary items) are inflation-adjusted during hyperinflation as required in IAS 29 Financial Reporting in Hyperinflationary Economies, i.e. under Constant Purchasing Power Accounting.
 
===Qualitative characteristics of financial statements===
 
Qualitative characteristics of financial statements include:
 
* Understandability
* Reliability
* Comparability
* Relevance
* True and Fair View/Fair Presentation
 
===Elements of financial statements===
 
The financial position of an enterprise is primarily provided in the Statement of Financial Position. The elements include:
 
# '''Asset''': An asset is a resource controlled by the enterprise as a result of past events from which future economic benefits are expected to flow to the enterprise.
# '''Liability''': A liability is a present obligation of the enterprise arising from the past events, the settlement of which is expected to result in an outflow from the enterprise' resources, i.e., assets.
# '''Equity''': Equity is the residual interest in the assets of the enterprise after deducting all the liabilities under the Historical Cost Accounting model. Equity is also known as owner's equity. Under the units of constant purchasing power model equity is the constant real value of shareholders´ equity.
 
The financial performance of an enterprise is primarily provided in an income statement or profit and loss account. The elements of an income statement or the elements that measure the financial performance are as follows:
 
#'''Revenues''': increases in economic benefit during an accounting period in the form of inflows or enhancements of assets, or decrease of liabilities that result in increases in equity. However, it does not include the contributions made by the equity participants, i.e., proprietor, partners and shareholders.
# '''Expenses''': decreases in economic benefits during an accounting period in the form of outflows, or depletions of assets or incurrences of liabilities that result in decreases in equity.
 
Revenues and expenses are measured in nominal monetary units under the Historical Cost Accountimg model and in units of constant purchasing power (inflation-adjusted) under the Units of Constant Purchasing Power model.
 
===Recognition of elements of financial statements===
 
An item is recognized in the financial statements when:
* it is probable future economic benefit will flow to or from an entity.
* the resource can be reliably measured - otherwise the stable measuring unit assumption is applied under the Historicald Cost Accounting model: i.e. it is assumed that the monetary unit of account (the functional currency) is perfectly stable (zero inflation or deflation); it is simply assumed that there is no inflation or deflation ever, and items are stated at their original nominal Historical Cost from any prior date: 1 month, 1 year, 10 or 100 or 200 or more years before; i.e. the stable measuring unit assumption is applied to items such as issued share capital, retained earnings, capital reserves, all other items in shareholders´ equity, all items in the Statement of Comprehensive Income (except salaries, wages, rentals, etc., which are inflation-adjuted annually), etc.
 
Under the Units of Constant Purchasing Power model, all constant real value non-monetary items are inflation-adjusted during low inflation and deflation; i.e. all items in the Statement of Comprehensive Income, all items in shareholders´ equity, Accounts Receivables, Accounts Payables, all non-monetary payables, all non-monetary receivables, provisions, etc.
 
===Measurement of the Elements of Financial Statements===
 
Par. 99. Measurement is the process of determining the monetary amounts at which the elements of the financial statements are to be recognized and carried in the balance sheet and income statement. This involves the selection of the particular basis of measurement.
 
Par. 100. A number of different measurement bases are employed to different degrees and in varying combinations in financial statements. They include the following:
 
(a) Historical cost. Assets are recorded at the amount of cash or cash equivalents paid or the fair value of the consideration given to acquire them at the time of their acquisition. Liabilities are recorded at the amount of proceeds received in exchange for the obligation, or in some circumstances (for example, income taxes), at the amounts of cash or cash equivalents expected to be paid to satisfy the liability in the normal course of business.
 
(b) Current cost. Assets are carried at the amount of cash or cash equivalents that would have to be paid if the same or an equivalent asset was acquired currently. Liabilities are carried at the undiscounted amount of cash or cash equivalents that would be required to settle the obligation currently.
 
(c) Realisable (settlement) value. Assets are carried at the amount of cash or cash equivalents that could currently be obtained by selling the asset in an orderly disposal. Assets are carried at the present discounted value of the future net cash inflows that the item is expected to generate in the normal course of business. Liabilities are carried at the present discounted value of the future net cash outflows that are expected to be required to settle the liabilities in the normal course of business.
 
Par. 101. The measurement basis most commonly adopted by entities in preparing their financial statements is historical cost. This is usually combined with other measurement bases. For example, inventories are usually carried at the lower of cost and net realisable value, marketable securities may be carried at market value and pension liabilities are carried at their present value. Furthermore, some entities use the current cost basis as a response to the inability of the historical cost accounting model to deal with the effects of changing prices of non-monetary assets.
 
===Concepts of Capital and Capital Maintenance===
A major difference between US GAAP and IFRS is the fact that three fundamentally different concepts of capital and capital maintenance are authorized in IFRS while US GAAP only authorize two capital and capital maintenance concepts during low inflation and deflation: (1) physical capital maintenance and (2) financial capital maintenance in nominal monetary units (traditional Historical Cost Accounting) as stated in Par 45 to 48 in the FASB Conceptual Satement Nº 5. US GAAP does not recognize the third concept of capital and capital maintenance during low inflation and deflation, namely, financial capital maintenance in units of constant purchasing power as authorized in IFRS in the Framework, Par 104 (a) in 1989.
 
===Concepts of Capital===
 
Par. 102. A financial concept of capital is adopted by most entities in preparing their financial statements. Under a financial concept of capital, such as invested money or invested purchasing power, capital is synonymous with the net assets or equity of the entity. Under a physical concept of capital, such as operating capability, capital is regarded as the productive capacity of the entity based on, for example, units of output per day.
 
Par. 103. The selection of the appropriate concept of capital by an entity should be based on the needs of the users of its financial statements. Thus, a financial concept of capital should be adopted if the users of financial statements are primarily concerned with the maintenance of nominal invested capital or the purchasing power of invested capital. If, however, the main concern of users is with the operating capability of the entity, a physical concept of capital should be used. The concept chosen indicates the goal to be attained in determining profit, even though there may be some measurement difficulties in making the concept operational.
 
====Concepts of Capital Maintenance and the Determination of Profit====
 
Par. 104. The concepts of capital in paragraph 102 give rise to the following concepts of capital maintenance:
 
(a) Financial capital maintenance. Under this concept a profit is earned only if the financial (or money) amount of the net assets at the end of the period exceeds the financial (or money) amount of net assets at the beginning of the period, after excluding any distributions to, and contributions from, owners during the period. Financial capital maintenance can be measured in either [[nominal monetary units]] or [[units of constant purchasing power]].
 
(b) Physical capital maintenance. Under this concept a profit is earned only if the physical productive capacity (or operating capability) of the entity (or the resources or funds needed to achieve that capacity) at the end of the period exceeds the physical productive capacity at the beginning of the period, after excluding any distributions to, and contributions from, owners during the period.
 
The concepts of capital in paragraph 102 give rise to the following three concepts of capital during low inflation and deflation:
 
* (A) Physical capital. See paragraph 102&103
* (B) Nominal financial capital. See paragraph 104.<ref>[[Historical cost accounting]]</ref>
* (C) Constant purchasing power financial capital. See paragraph 104.<ref>[[Constant Purchasing Power Accounting]]</ref>
 
The concepts of capital in paragraph 102 give rise to the following three concepts of capital maintenance during low inflation and deflation:
 
* (1) '''Physical capital maintenance''': optional during low inflation and deflation. Current Cost Accounting model prescribed by IFRS. See Par 106.
* (2) '''Financial capital maintenance in [[nominal monetary units]]''' ([[Historical cost accounting]]): authorized by IFRS but not prescribed—optional during low inflation and deflation. See Par 104 (a) [[Historical cost accounting]]. Financial capital maintenance in [[nominal monetary units]] per se during inflation and deflation is a [[fallacy]]: it is impossible to maintain the real value of financial capital constant with measurement in nominal monetary units per se during inflation and deflation.
* (3) '''Financial capital maintenance in [[units of constant purchasing power]]''' ([[Constant Item Purchasing Power Accounting]]): authorized by IFRS but not prescribed—optional during low inflation and deflation. See Par 104(a). Financial capital maintenance in units of constant purchasing power is prescribed in IAS 29 [http://www.iasb.org/IFRSs/IFRs.htm] during hyperinflation: i.e. [[Constant Purchasing Power Accounting]] - CPPA.<ref>[http://www.aasb.com.au/admin/file/content105/c9/Framework_07-04nd.pdf] Framework for the Preparation and Presentation of Financial Statements, Par 104</ref> Only financial capital maintenance in [[units of constant purchasing power]] per se can maintain the real value of financial capital constant during inflation and deflation in all entities that at least break even—ceteris paribus—for an indefinite period of time. This would happen whether these entities own revaluable fixed assets or not and without the requirement of more capital or additional retained profits to simply maintain the existing constant real value of existing shareholders´ equity constant.
 
Par. 105. The concept of capital maintenance is concerned with how an entity defines the capital that it seeks to maintain. It provides the linkage between the concepts of capital and the concepts of profit because it provides the point of reference by which profit is measured; it is a prerequisite for distinguishing between an entity’s return on capital and its return of capital; only inflows of assets in excess of amounts needed to maintain capital may be regarded as profit and therefore as a return on capital. Hence, profit is the residual amount that remains after expenses (including capital maintenance adjustments, where appropriate) have been deducted from income. If expenses exceed income the residual amount is a loss.
 
Par. 106. The physical capital maintenance concept requires the adoption of the current cost basis of measurement. The financial capital maintenance concept, however, does not require the use of a particular basis of measurement. Selection of the basis under this concept is dependent on the type of financial capital that the entity is seeking to maintain.
 
Par. 107. The principal difference between the two concepts of capital maintenance is the treatment of the effects of changes in the prices of assets and liabilities of the entity. In general terms, an entity has maintained its capital if it has as much capital at the end of the period as it had at the beginning of the period. Any amount over and above that required to maintain the capital at the beginning of the period is profit.
 
Par. 108. Under the concept of financial capital maintenance where capital is defined in terms of nominal monetary units, profit represents the increase in nominal money capital over the period. Thus, increases in the prices of assets held over the period, conventionally referred to as holding gains, are, conceptually, profits. They may not be recognised as such, however, until the assets are disposed of in an exchange transaction. When the concept of financial capital maintenance is defined in terms of constant purchasing power units, profit represents the increase in invested purchasing power over the period. Thus, only that part of the increase in the prices of assets that exceeds the increase in the general level of prices is regarded as profit. The rest of the increase is treated as a capital maintenance adjustment and, hence, as part of equity.
 
Par. 109. Under the concept of physical capital maintenance when capital is defined in terms of the physical productive capacity, profit represents the increase in that capital over the period. All price changes affecting the assets and liabilities of the entity are viewed as changes in the measurement of the physical productive capacity of the entity; hence, they are treated as capital maintenance adjustments that are part of equity and not as profit.
 
Par. 110. The selection of the measurement bases and concept of capital maintenance will determine the accounting model used in the preparation of the financial statements. Different accounting models exhibit different degrees of relevance and reliability and, as in other areas, management must seek a balance between relevance and reliability. This Framework is applicable to a range of accounting models and provides guidance on preparing and presenting the financial statements constructed under the chosen model. At the present time, it is not the intention of the Board of IASC to prescribe a particular model other than in exceptional circumstances, such as for those entities reporting in the currency of a hyperinflationary economy. This intention will, however, be reviewed in the light of world developments.<ref name="autogenerated1">[http://www.iasb.org/IFRSs/IFRs.htm] Full text of the Framework</ref>
 
==Requirements of IFRS==
{{Main|Requirements of IFRS}}
IFRS financial statements consist of (IAS1.8)
:* a [[Statement of Financial Position]]
:* a [[Statement of Comprehensive Income]] or two separate statements comprising an [[Income Statement]] and separately a Statement of Comprehensive Income, which reconciles Profit or Loss on the Income statement to total [[comprehensive income]]
:* a [[Statement of Changes in Equity]] (SOCE)
:* a [[Cash Flow Statement]] or [[Statement of Cash Flows]]
:* notes, including a summary of the significant accounting policies
 
Comparative information is required for the prior reporting period (IAS 1.36). An entity preparing IFRS accounts for the first time must apply IFRS in full for the current and comparative period although there are transitional exemptions (IFRS1.7).
 
On 6 September 2007, the IASB issued a revised IAS 1 Presentation of Financial Statements. The main changes from the previous version are to require that an entity must:
 
:* present all non-owner changes in equity (that is, 'comprehensive income' ) ''either'' in one Statement of comprehensive income or in two statements (a separate income statement and a statement of comprehensive income). Components of comprehensive income may ''not'' be presented in the Statement of changes in equity.
:* present a statement of financial position (balance sheet) as at the beginning of the earliest comparative period in a complete set of financial statements when the entity applies the new standatd.
:* present a statement of cash flow.
:* make neccessary disclosure by the way of a note.
 
The revised IAS 1 is effective for annual periods beginning on or after 1 January 2009. Early adoption is permitted.
 
==IASB current projects==
.<ref>IASB: "IASB Work Plan" http://www.iasb.org/Current+Projects/IASB+Projects/IASB+Work+Plan.htm, '' Retrieved on 19 April 2007</ref> Much of its work is directed at convergence with [[US GAAP]].
 
==Adoption of IFRS==
 
IFRS are used in many parts of the world, including the [[European Union]], Hong Kong, Australia, [[Malaysia]], [[Pakistan]], [[Cooperation Council for the Arab States of the Gulf|GCC countries]], Russia, South Africa, [[Singapore]] and [[Turkey]]. As of 27 August 2008, more than 113 countries around the world, including all of Europe, currently require or permit IFRS reporting. Approximately 85 of those countries require IFRS reporting for all domestic, listed companies.
In addition, the US is also gearing towards IFRS. The SEC in the US is slowly but progressively shifting from requiring only US GAAP to accepting IFRS and will most likely accept IFRS standards in the longterm.<ref>{{cite web|url=http://www.sec.gov/news/press/2008/2008-184.htm | title = SEC Proposes Roadmap Toward Global Accounting Standards to Help Investors Compare Financial Information More Easily | date = 28 August 2008 |accessdate=27 August 2008 | publisher=[[U.S. Securities and Exchange Commission]]}}</ref>
 
It is generally expected that IFRS adoption worldwide will be beneficial to investors and other users of financial statements, by reducing the costs of comparing alternative investments and increasing the quality of information.<ref name=Ball2006/> Companies are also expected to benefit, as investors will be more willing to provide financing.<ref name=Ball2006/> However, [[Ray J. Ball]] has expressed some skepticism of the overall cost of the international standard; he argues that the enforcement of the standards could be lax, and the regional differences in accounting could become obscured behind a label. He also expressed concerns about the fair value emphasis of IFRS and the influence of accountants from non-[[common-law]] regions, where losses have been recognized in a less timely manner.<ref name=Ball2006>Ball R. (2006). [http://www.passmagazine.co.uk/abr/pdf/005-028.pdf International Financial Reporting Standards (IFRS): pros and cons for investors]. ''Accounting and Business Research''</ref>
 
For a current overview see [http://www.iasplus.com/country/useias.htm IAS PLUS's list of all countries that have adopted IFRS.]
 
===Australia===
The [[Australian Accounting Standards Board]] (AASB) has issued 'Australian equivalents to IFRS' (A-IFRS), numbering IFRS standards as AASB 1–8 and IAS standards as AASB 101–141. Australian equivalents to SIC and IFRIC Interpretations have also been issued, along with a number of 'domestic' standards and interpretations. These pronouncements replaced previous Australian generally accepted accounting principles with effect from annual reporting periods beginning on or after 1 January 2005 (i.e. 30 June 2006 was the first report prepared under IFRS-equivalent standards for June year ends). To this end, Australia, along with Europe and a few other countries, was one of the initial adopters of IFRS for domestic purposes (in the developed world). It must be acknowledged, however, that IFRS and primarily IAS have been part and parcel of accounting standard package in the developing world for many years since the relevant accounting bodies were more open to adoption of international standards for many reasons including that of capability.
 
The AASB has made certain amendments to the IASB pronouncements in making A-IFRS, however these generally have the effect of eliminating an option under IFRS, introducing additional disclosures or implementing requirements for not-for-profit entities, rather than departing from IFRS for Australian entities. Accordingly, for-profit entities that prepare financial statements in accordance with A-IFRS are able to make an unreserved statement of compliance with IFRS.
 
The AASB continues to mirror changes made by the IASB as local pronouncements. In addition, over recent years, the AASB has issued so-called 'Amending Standards' to reverse some of the initial changes made to the IFRS text for local terminology differences, to reinstate options and eliminate some Australian-specific disclosure. There are some calls for Australia to simply adopt IFRS without 'Australianising' them and this has resulted in the AASB itself looking at alternative ways of adopting IFRS in Australia
 
===Canada===
The use of IFRS will be required for Canadian publicly accountable profit-oriented enterprises for financial periods beginning on or after 1 January 2011. This includes public companies and other “profit-oriented enterprises that are responsible to large or diverse groups of shareholders.”<ref>{{cite web |title=AcSB Confirms Changeover Date to IFRSs |url=http://www.cica.ca/ifrs/media-room/media-releases/2008/pf_item2992.aspx |date=13 February 2008 |publisher=[[Canadian Institute of Chartered Accountants]] |accessdate=8 August 2009}}</ref>
 
===European Union===
All listed EU companies have been required to use IFRS since 2005.
 
In order to be approved for use in the EU, standards must be endorsed by the Accounting Regulatory Committee (ARC), which includes representatives of member state governments and is advised by a group of accounting experts known as the European Financial Reporting Advisory Group. As a result IFRS as applied in the EU may differ from that used elsewhere.
 
Parts of the standard [[IAS 39|IAS 39: Financial Instruments: Recognition and Measurement]] were not originally approved by the ARC. IAS 39 was subsequently amended, removing the option to record financial liabilities at fair value, and the ARC approved the amended version. The [[International Accounting Standards Board|IASB]] is working with the EU to find an acceptable way to remove a remaining anomaly in respect of [[hedge accounting]]. The [[World Bank]] [[Centre for Financial Reporting Reform]] is working with countries in the ECA region to facilitate the adoption of IFRS and IFRS for SMEs.
 
===Hong Kong===
Starting in 2005, [[Hong Kong Financial Reporting Standards]] (HKFRS) are identical to International Financial Reporting Standards. While Hong Kong had adopted many of the earlier IAS as Hong Kong standards, some had not been adopted, including IAS 38 and IAS 39. And all of the December 2003 improvements and new and revised IFRS issued in 2004 and 2005 will take effect in Hong Kong beginning in 2010.
 
Implementing Hong Kong Financial Reporting Standards: The challenge for 2005 (August 2005) sets out a summary of each standard and interpretation, the key changes it makes to accounting in Hong Kong, the most significant implications of its adoption, and related anticipated future developments. There is one Hong Kong standard and several Hong Kong interpretations that do not have counterparts in IFRS. Also there are several minor wording differences between HKFRS and IFRS.<ref>[http://www.deloitte.com/dtt/research/0,1015,cid%253D91491,00.html Deloitte | Hong Kong Financial Reporting Standards - HKFRSs - IFRS - HKAS]</ref>
 
===India===
The [[Institute of Chartered Accountants of India]] (ICAI) has announced that IFRS will be mandatory in India for [[financial statements]] for the periods beginning on or after 1 April 2011. This will be done by revising existing accounting standards to make them compatible with IFRS.
 
[[Reserve Bank of India]] has stated that financial statements of banks need to be IFRS-compliant for periods beginning on or after 1 April 2011...
 
The ICAI has also stated that IFRS will be applied to companies above Rs.1000 crore from April 2011. Phase wise applicability details for different companies in India:
 
Phase 1: Opening balance sheet as at 1 April 2011*<br>
i. Companies which are part of NSE Index – Nifty 50<br>
ii. Companies which are part of BSE Sensex – BSE 30
 
a. Companies whose shares or other securities are listed on a stock exchange outside India
 
b. Companies, whether listed or not, having net worth of more than INR1,000 crore
 
Phase 2: Opening balance sheet as at 1 April 2012*<br>
Companies not covered in phase 1 and having net worth exceeding INR 500 crore
 
Phase 3: Opening balance sheet as at 1 April 2014*<br>
Listed companies not covered in the earlier phases
* If the financial year of a company commences at a date other than 1 April, then it shall prepare its opening balance sheet at the commencement of immediately following financial year.
 
On January 22, 2010 the Ministry of Corporate Affairs issued the road map for transition to IFRS. It is clear that India has deferred transition to IFRS by a year. In the first phase, companies included in Nifty 50 or BSE Sensex, and companies whose securities are listed on stock exchanges outside India and all other companies having net worth of Rs 1,000 crore will prepare and present financial statements using Indian Accounting Standards converged with IFRS.
According to the press note issued by the government, those companies will convert their first balance sheet as at April 1, 2011, applying accounting standards convergent with IFRS if the accounting year ends on March 31. This implies that the transition date will be April 1, 2011. According to the earlier plan, the transition date was fixed at April 1, 2010.
 
The press note does not clarify whether the full set of financial statements for the year 2011-12 will be prepared by applying accounting standards convergent with IFRS. The deferment of the transition may make companies happy, but it will undermine India’s position. Presumably, lack of preparedness of Indian companies has led to the decision to defer the adoption of IFRS for a year. This is unfortunate that India, which boasts for its IT and accounting skills, could not prepare itself for the transition to IFRS over last four years. But that might be the ground reality.
Transition in phases
Companies, whether listed or not, having net worth of more than Rs 500 crore will convert their opening balance sheet as at April 1, 2013. Listed companies having net worth of Rs 500 crore or less will convert their opening balance sheet as at April 1, 2014. Un-listed companies having net worth of Rs 500 crore or less will continue to apply existing accounting standards, which might be modified from time to time. Transition to IFRS in phases is a smart move.
The transition cost for smaller companies will be much lower because large companies will bear the initial cost of learning and smaller companies will not be required to reinvent the wheel. However, this will happen only if a significant number of large companies engage Indian accounting firms to provide them support in their transition to IFRS. If, most large companies, which will comply with Indian accounting standards convergent with IFRS in the first phase, choose one of the international firms, Indian accounting firms and smaller companies will not benefit from the learning in the first phase of the transition to IFRS.
It is likely that international firms will protect their learning to retain their competitive advantage. Therefore, it is for the benefit of the country that each company makes judicious choice of the accounting firm as its partner without limiting its choice to international accounting firms. Public sector companies should take the lead and the Institute of Chartered Accountants of India (ICAI) should develop a clear strategy to diffuse the learning.
Size of companies
The government has decided to measure the size of companies in terms of net worth. This is not the ideal unit to measure the size of a company. Net worth in the balance sheet is determined by accounting principles and methods. Therefore, it does not include the value of intangible assets. Moreover, as most assets and liabilities are measured at historical cost, the net worth does not reflect the current value of those assets and liabilities. Market capitalisation is a better measure of the size of a company.
But it is difficult to estimate market capitalisation or fundamental value of unlisted companies. This might be the reason that the government has decided to use ‘net worth’ to measure size of companies. Some companies, which are large in terms of fundamental value or which intend to attract foreign capital, might prefer to use Indian accounting standards convergent with IFRS earlier than required under the road map presented by the government. The government should provide that choice.
Conclusion
The government will come up with a separate road map for banking and insurance companies by February 28, 2010. Let us hope that transition in case of those companies will not be deferred further.
 
===Taiwan===
 
'''Adoption Scope and Timetable'''
 
(1) Phase I companies: listed companies and financial institutions
supervised by the FSC, except for credit cooperatives, credit card
companies and insurance intermediaries:
A. They will be required to prepare financial statements in accordance
with Taiwan-IFRS starting from January 1, 2013.
B. Early optional adoption: Firms that have already issued securities
overseas, or have registered an overseas securities issuance with
the FSC, or have a market capitalization of greater than NT$10
billion, will be permitted to prepare additional consolidated
financial statements1 in accordance with Taiwan-IFRS starting
from January 1, 2012. If a company without subsidiaries is not
required to prepare consolidated financial statements, it will be
permitted to prepare additional individual financial statements on
the above conditions.
 
(2) Phase II companies: unlisted public companies, credit cooperatives and credit card companies:
A. They will be required to prepare financial statements in accordance
with Taiwan-IFRS starting from January 1, 2015.
B. They will be permitted to apply Taiwan-IFRS starting from January
1, 2013.
 
(3) Pre-disclosure about the IFRS adoption plan, and the impact of adoption
To prepare properly for IFRS adoption, domestic companies
should propose an IFRS adoption plan and establish a specific
taskforce. They should also disclose the related information from 2
years prior to adoption, as follows:
 
A. Phase I companies:
(A) They will be required to disclose the adoption plan, and the impact
of adoption, in 2011 annual financial statements, and in 2012
interim and annual financial statements.
(B) Early optional adoption:
a. Companies adopting IFRS early will be required to disclose the
adoption plan, and the impact of adoption, in 2010 annual
financial statements, and in 2011 interim and annual financial
statements.
b. If a company opts for early adoption of Taiwan-IFRS after
January 1, 2011, it will be required to disclose the adoption plan,
and the impact of adoption, in 2011 interim and annual financial
statements commencing on the decision date.
B. Phase II companies will be required to disclose the related
information from 2 years prior to adoption, as stated above.
 
'''Year Work Plan'''
 
2008
Establishment of IFRS Taskforce
 
2009~2011
*Acquisition of authorization to translate IFRS
*Translation, review, and issuance of IFRS
*Analysis of possible IFRS implementation problems,and resolution thereof
*Proposal for modification of the related regulations and supervisory mechanisms
*Enhancement of related publicity and training activities
 
2012
*IFRS application permitted for Phase I companies
*Study on possible IFRS implementation problems,and resolution thereof
*Completion of amendments to the related regulations and supervisory mechanisms
*Enhancement of the related publicity and training activities
 
2013
*Application of IFRS required for Phase I companies,and permitted for Phase II companies
*Follow-up analysis of the status of IFRS adoption,and of the impact
 
2014
*Follow-up analysis of the status of IFRS adoption,and of the impact
 
2015
8Application of IFRS required for Phase II companies
 
'''Expected Benefits'''
 
(1) More efficient formulation of domestic accounting standards,
improvement of their international image, and enhancement of the
global rankings and international competitiveness of our local capital
markets;
 
(2) Better comparability between the financial statements of local and
foreign companies;
 
(3) No need for restatement of financial statements when local companies
wish to issue overseas securities, resulting in reduction in the cost of
raising capital overseas;
 
(4) For local companies with investments overseas, use of a single set of
accounting standards will reduce the cost of account conversions and
improve management efficiency.
 
Quote from Accounting Research and Development Foundation
 
===Japan===
The Accounting Standards Board of Japan has agreed to resolve all inconsistencies between the current JP-GAAP and IFRS wholly by 2011.<ref>[http://www.asb.or.jp/html_e/asbj/pressrelease/pressrelease_20090313_e.pdf 企業会計基準委員会：財務会計基準機構--><!-- Bot generated title --><!--]</ref>
 
===Pakistan===
All listed companies must follow all issued IAS/IFRS except the following:<br />
IAS 39 and IAS 40: Implementation of these standards has been held in abeyance by State Bank of Pakistan for Banks and DFIs<br />
IFRS-1: Effective for the annual periods beginning on or after January 1, 2004. This IFRS is being considered for adoption for all companies other than banks and DFIs.<br />
IFRS-9: Under consideration of the relevant Committee of the Institute (ICAP). This IFRS will be effective for the annual periods beginning on or after 1 January 2013.
 
===Russia===
The government of Russia has been implementing a program to harmonize its [[:ru:РПБУ|national accounting standards]] with IFRS since 1998.
Since then twenty new accounting standards were issued by the Ministry of Finance of the Russian Federation aiming to align accounting practices with IFRS. Despite these efforts essential differences between [[:ru:РПБУ|national accounting standards]] and IFRS remain.
Since 2004 all commercial banks have been obliged to prepare financial statements in accordance with both [[:ru:РПБУ|national accounting standards]] and IFRS.
Full transition to IFRS is delayed and is expected to take place from 2011.
 
===Singapore===
In Singapore the Accounting Standards Committee (ASC) is in charge of standard setting. Singapore closely models its Financial Reporting Standards (FRS) according to the IFRS, with appropriate changes made to suit the Singapore context. Before a standard is enacted, consultations with the IASB are made to ensure consistency of core principles.<ref>Process of Prescribing Accounting Standards, http://www.ccdg.gov.sg/account.htm, ‘’ Retrieved on 29 February 2008</ref>
 
===South Africa===
All companies listed on the [[Johannesburg Stock Exchange]] have been required to comply with the requirements of International Financial Reporting Standards since 1 January 2005.
 
The IFRS for SMEs may be applied by 'limited interest companies', as defined in the South African Corporate Laws Amendment Act of 2006 (that is, they are not 'widely held'), if they do not have public accountability (that is, not listed and not a financial institution). Alternatively, the company may choose to apply full South African Statements of GAAP or IFRS.
 
South African Statements of GAAP are entirely consistent with IFRS, although there may be a delay between issuance of an IFRS and the equivalent SA Statement of GAAP (can affect voluntary early adoption).
 
===Turkey===
Turkish Accounting Standards Board translated IFRS into Turkish in 2006. Since 2006 Turkish companies listed in Istanbul Stock Exchange are required to prepare IFRS reports.
 
==List of IFRS statements with full text link==
 
**'''ALL FULL TEXTS available here at the IASB''' [http://www.iasb.org/IFRSs/IFRs.htm]
 
The following IFRS statements are currently issued:
*[[IFRS 1]] First time Adoption of International Financial Reporting Standards
*[[IFRS 2]] [[International Financial Reporting Standards#Share-based payments|Share-based Payment]]
*[[IFRS 3]] [[Mergers and acquisitions|Business Combinations]]
*[[IFRS 4]] Insurance Contracts
*[[IFRS 5]] Non-current Assets Held for Sale and Discontinued Operations
*[[IFRS 6]] Exploration for and Evaluation of Mineral Resources
*[[IFRS 7]] Financial Instruments: Disclosures
*[[IFRS 8]] Operating Segments
*[[IFRS 9]] Financial Instruments
*[[IAS 1]]: Presentation of Financial Statements.
*[[IAS 2]]: [[Inventory|Inventories]]
*[[IAS 3]]: Consolidated Financial Statements Originally issued 1976, effective 1 Jan 1977. Superseded in 1989 by IAS 27 and IAS 28
*[[IAS 4]]: Depreciation Accounting Withdrawn in 1999, replaced by IAS 16, 22, and 38, all of which were issued or revised in 1998
*[[IAS 5]]: Information to Be Disclosed in Financial Statements Originally issued October 1976, effective 1 January 1997. Superseded by IAS 1 in 1997
*[[IAS 6]]: Accounting Responses to Changing PricesSuperseded by IAS 15, which was withdrawn December 2003
*[[IAS 7]]: [[Cash flow statement|Cash Flow Statements]]
*[[IAS 8]]: Accounting Policies, Changes in Accounting Estimates and Errors
*[[IAS 9]]: Accounting for Research and Development Activities – Superseded by IAS 38 effective 1.7.99
*[[IAS 10]]: Events After the Balance Sheet Date
*[[IAS 11]]: Construction Contracts
*[[IAS 12]]: [[International Financial Reporting Standards#Income taxes|Income Taxes]]
*[[IAS 13]]: Presentation of Current Assets and Current Liabilities – Superseded by IAS 1.
*[[IAS 14]]: Segment Reporting (superseded by IFRS 8 on 1 January 2008)
*[[IAS 15]]: Information Reflecting the Effects of Changing Prices – Withdrawn December 2003
*[[IAS 16]]: [[International Financial Reporting Standards#Property, plant and equipment|Property, Plant and Equipment]]
*[[IAS 17]]: [[Leases]]
*[[IAS 18]]: [[Revenue]]
*[[IAS 19]]: Employee Benefits
*[[IAS 20]]: Accounting for Government Grants and Disclosure of Government Assistance
*[[IAS 21]]: The Effects of Changes in Foreign Exchange Rates
*[[IAS 22]]:Business Combinations – Superseded by IFRS 3 effective 31 March 2004
*[[IAS 23]]: Borrowing Costs
*[[IAS 24]]: Related Party Disclosures
*[[IAS 25]]: Accounting for Investments – Superseded by IAS 39 and IAS 40 effective 2001
*[[IAS 26]]: Accounting and Reporting by Retirement Benefit Plans
*[[IAS 27]]: Consolidated Financial Statements
*[[IAS 28]]: Investments in Associates
*[[IAS 29]]: Financial Reporting in Hyperinflationary Economies
*[[IAS 30]]: Disclosures in the Financial Statements of Banks and Similar Financial Institutions – Superseded by IFRS 7 effective 2007
*[[IAS 31]]: Interests in Joint Ventures
*[[IAS 32]]: Financial Instruments: Presentation (Financial instruments disclosures are in IFRS 7 Financial Instruments: Disclosures, and no longer in IAS 32)
*[[IAS 33]]: [[Earnings per share|Earnings Per Share]]
*[[IAS 34]]: Interim Financial Reporting
*[[IAS 35]]: Discontinuing Operations – Superseded by IFRS 5 effective 2005
*[[IAS 36]]: Impairment of Assets
*[[IAS 37]]: [[Provision (accounting)|Provisions]], [[Contingent Liabilities]] and Contingent Assets
*[[IAS 38]]: [[Intangible asset|Intangible Assets]]
*[[IAS 39]]: Financial Instruments: Recognition and Measurement
*[[IAS 40]]: Investment Property
*[[IAS 41]]: [[Agriculture]]
 
==List of Interpretations with full text link==
 
**'''ALL FULL TEXTS available here at the IASB''' [http://www.iasb.org/IFRSs/IFRs.htm]
 
*Preface to International Financial Reporting Interpretations (Updated to January 2006
*IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities (Updated to January 2006)
*IFRIC 7 Approach under IAS 29 Financial Reporting in Hyperinflationary Economies (Issued February 2006)
*IFRIC 8 Scope of IFRS 2 (Issued February 2006)—has been eliminated with Amendments issued to IFRS 2
*IFRIC 9 Reassessment of Embedded Derivatives (Issued April 2006)
*IFRIC 10 Interim Financial Reporting and Impairment (Issued November 2006)
*IFRIC 11 IFRS 2-Group and Treasury Share Transactions (Issued November 2006)—has been eliminated with Amendments issued to IFRS 2
*IFRIC 12 Service Concession Arrangements (Issued November 2006)
*IFRIC 13 Customer Loyalty Programmes (Issued in June 2007)
*IFRIC 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (issued in July 2007)
*IFRIC 15 Agreements for the Construction of Real Estate (issued in July 2008)
*IFRIC 16 Hedges of a Net Investment in a Foreign Operation (issued in July 2008)
*IFRIC 17 Distributions of Non-cash Assets (issued in November 2008)
*IFRIC 18 Transfers of Assets from Customers (issued in January 2009)
*SIC 7 Introduction of the Euro (Updated to January 2006)
*SIC 10 Government Assistance-No Specific Relation to Operating Activities (Updated to January 2006)
*SIC 12 Consolidation-Special Purpose Entities (Updated to January 2006)
*SIC 13 Jointly Controlled Entities-Non-Monetary Contributions by Venturers (Updated to January 2006)
*SIC 15 Operating Leases-Incentives (Updated to January 2006)
*SIC 21 Income Taxes-Recovery of Revalued Non-Depreciable Assets (Updated to January 2006)
*SIC 25 Income Taxes-Changes in the Tax Status of an Entity or its Shareholders (Updated to January 2006)
*SIC 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease (Updated to January 2006)
*SIC 29 Disclosure-Service Concession Arrangements (Updated to January 2006)
*SIC 31 Revenue-Barter Transactions Involving Advertising Services (Updated to January 2006)
*SIC 32 Intangible Assets-Web Site Costs (Updated to January 2006)
*SIC 33 Consolidation and equity method - Potential voting rights and allocation of ownership interests
-->
== Lihat pula ==
* [[Capital (economics)]]
Baris 458 ⟶ 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 }}
<!--========================({{Jangan Tambahkan Pranala lain}})============================-->
 
[[Kategori:Standar akuntansi internasional]]
 
[[ar:المعايير الدولية لإعداد التقارير المالية]]
[[bg:Международни стандарти за финансови отчети]]
[[cs:Mezinárodní standardy účetního výkaznictví]]
[[da:International Financial Reporting Standards]]
[[de:International Financial Reporting Standards]]
[[el:Διεθνή Πρότυπα Χρηματοοικονομικής Πληροφόρησης]]
[[en:International Financial Reporting Standards]]
[[eo:Internaciaj Normoj pri Financa Raportado (IFRS/IAS)]]
[[es:Normas Internacionales de Información Financiera]]
[[fr:International Financial Reporting Standards]]
[[he:תקן דיווח כספי בינלאומי]]
[[hi:अंतर्राष्ट्रीय वित्तीय प्रतिवेदन मानक]]
[[hu:IFRS]]
[[it:International Accounting Standards]]
[[ja:国際財務報告基準]]
[[ka:International Financial Reporting Standards]]
[[ko:국제회계기준]]
[[ms:Piawaian Laporan Kewangan Antarabangsa]]
[[nl:International Financial Reporting Standards]]
[[no:IFRS]]
[[pl:Międzynarodowe Standardy Sprawozdawczości Finansowej]]
[[pt:International Financial Reporting Standards]]
[[ro:Standarde Internaționale de Raportare Financiară]]
[[ru:Международные стандарты финансовой отчётности]]
[[sk:Medzinárodné štandardy finančného vykazovania]]
[[sr:Међународни рачуноводствени стандарди]]
[[sv:International Financial Reporting Standards]]
[[ta:சர்வதேச நிதி அறிக்கை தரநிலைகள்]]
[[ur:بین الاقوامی میعار براۓ حسابداری]]
[[zh:国际财务报告准则]]
Diperoleh dari "https://wiki-indonesia.club/wiki/Standar_Pelaporan_Keuangan_Internasional"