Sesi 4 Standar Akuntansi & Perkembangannya

Learning Objectives

Akuntansi Keuangan Bandi, Dr., M.Si., Ak., CA

Sesi 4 Standar Akuntansi & Perkembangannya

Learning Objectives

Sesi 4

Standar Akuntansi dan Perkembangan

Copyright © 2015 Bandi FE UNS: bandi.staff.fe.uns.ac.id

Seminar Akuntansi

Learning Objectives

Bandi, Dr., Drs., M.Si., Ak., CA

1. Memahami pentingnya standar akuntansi keuangan 2. Memahami pentingnya standar akuntansi dlm lingkungan akuntansi 3. Memahami standar akutansi dan perkembangan Standar akuntansi 4. Memahami perbandingan standar akuntansi Indonesia dengan standar akuntansi dunia

Seminar Akuntansi

Learning Objectives


1. Memahami pentingnya standar akuntansi

penjurnalan

Bukti

Bk Jurnal

Bk Besar

BB

LAP KEUANGAN: ~Neraca ~Lap. Laba Rugi ~Lap. Perubahan Modal ~Lap. Arus Kas

Pembantu

posting

Akti: proses pencatatan, pengelompokan, peringkasan, dan penciptaan inf keuangan unt pembuatan keputsan ekonomis

Learning Objectives

Seminar Akuntansi Bandi, Dr., Drs., M.Si., Ak., CA

1. Memahami pentingnya standar akuntansi

• Proses Akuntansi keuangan: • Proses yg dimulai dari bukti akuntansi s/d laporan keuangan unt pihak eksternal. • Perlu standar

• Proses Auditing: • Proses yg dimulai dari laporan keuangan s/d bukti akuntansi, untuk memastikan kesusuian dg ukuran tertentu. • Perlu standar

Financial Reporting Environment-USA Regulator

Learning Objectives 2. Memahami pentingnya standar dlm lingkungan akuntansi- USA (Source: Elmhurst College) Sumber Informasi Alternatif

Praktik Industri

Informasi Ekonomi Industri FASB

GAAP

Manajer

Pengungkapan sukarela

AICPA Analis

Statutory Financial Reports (Laporan Keuangan)

SEC

Corporate Governance

Litigation

Auditor

Enforcement and Monitoring Mechanisms

Investor dan Kreditor Lainnya

User

Financial Reporting Environment-USA Form 10-K (Annual Report)

Objectives 2Learning . Memahami pentingnya standar dlm lingkungan akuntansi- USA (Source: Elmhurst College)

10-Q (Quarterly Report)

20-F (Registration Statement/ Annual Report [Foreign])

8-K (Current Report)

Statutory Financial Reports

14-A (Proxy Statement/ Prospectus)

Other SEC Filings

Learning Objectives


3 . Memahami standar akutansi dan perkembangan Standar akuntansi

• Di akuntansi dan keuangan (audit) di Indonesia, ada “prinsip akuntansi yang berlaku umum di Indonesia (PABU)” – = “generally accepted accounting principles”) – adl suatu istilah teknis akuntansi, yg mencakup konvensi aturan, dan prosedur yang diperlukan untuk membatasi praktik akuntansi yang berlaku umum

• Standar Akuntansi Pelaporan Keuangan – Th 1973: PAI (Prinsip Akuntansi Indonesia) – Th 1984: PAI (Prinsip Akuntansi Indonesia) – Th 1994: PSAK (Pernyataan Standar Akuntansi Keuangan)-Sekarang

Learning Objectives

Kriteria Penyusunan Standar • Ada banyak faktor yg mempengaruhi penyusunan standar (Scott, 2006) – Standar hrs menjadi keputusan yg berguna – Standar jug harus akseptabel unt konstituen yg lain, khususnya manajemen penyusun standar berada pd situasi konflik & sulit memprediksi apa resolusi yg akseptabel dari konflik ini

• Kriteria penyusunan standar – – – –

Kebermanfaatan keputusan Penurunan asimetri informasi Konsekuensi standar baru Aspek politis penyusunan standar

Seminar Akuntansi

Objectives 4Learning . Memahami standar akutansi dan perkembangan Standar akuntansi


•

Standar 1984 (Prinsip Akuntansi Indonesia PAI): –

–

Ada 6 prinsip (dlm 6 bab) 1. Konsep Dasar & Keterbatasan Ak. Keuangan 2. Prinsip Lap Keuangan 3. Prinsip Pendapatan & Beban 4. Prinsip Aktiva 5. Prinsip Kewajiban 6. Prinsip Modal Ada 3 Pernyataan 1. 2. 3.

–

Penjabaran Mata uang asing Bungan dlm periode Konstruksi Koperasi

Ada 7 Interpretasi

Seminar Akuntansi



•

Standar 1984 (Prinsip Akuntansi Indonesia PAI): – –

Ada 3 Pernyataan Ada 7 Interpretasi 1. 2. 3. 4. 5. 6. 7.

Tanggal Efektif berlakunya PAI 1984 Selisi Kurs karena Devaluasi Revaluasi Aktiva Tetap Perubahan Posisi Keuangan Koreksi Masa lau dan pos luar biasa Biaya Emisi Saham dan Obligasi Tanggal Efektif berlakunya PAI, Pernyataan no. 3

Seminar Akuntansi



•

Th 1994-2009: PSAK (Pernyataan Standar Akuntansi Keuangan)-Sekarang PSAK 2004

• – – –

Kerangka Dasar Pneyusunan dan Penyajian Lap Keuangan Bank Syariah PSAK (Pernyataan Standar Ak Keuangan) 1-59 ISAK (Interpretasi Standar Akuntansi Keuangan) 01-07

Learning Objectives


4 . Memahami standar akuntansi dan perkembangan Standar akuntansi

No. PSAK

Keterangan

PSAK 1

Penyajian Laporan Keuangan (Revisi 1998)

PSAK 2

Laporan Arus Kas

PSAK 3

Laporan Keuangan Interim

PSAK 4

Laporan Keuangan Konsolidasi

PSAK 5

Pelaporan Segmen (Revisi 2000)

PSAK 6

Akuntansi dan Pelaporan Bagi Perusahaan dalam Tahap Pengembangan

PSAK 7

Pengungkapan Pihak-pihak yang Mempunyai Hubungan Istimewa

PSAK 8

Peristiwa Setelah Tanggal Neraca

PSAK 9

Penyajian Aktiva Lancar dan Kewajiban Jangka Pendek

PSAK 10

Transaksi dalam Mata Uang Asing

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No. PSAK

Keterangan

PSAK 11

Penjabaran Laporan Keuangan dalam Mata Uang Asing

PSAK 12

Pelaporan Keuangan Mengenai Bagian Partisipasi dalam Pengendalian Bersama Operasi dan Aset

PSAK 13

Akuntansi untuk Investasi

PSAK 14

Akuntansi Persediaan

PSAK 15

Akuntansi untuk Investasi dalam Perusahaan Asosiasi

PSAK 16

Aktiva Tetap dan Aktiva Lain-lain

PSAK 17

Akuntansi Penyusutan

PSAK 18

Akuntansi Dana Pensiun

PSAK 19

Aktiva Tak Berwujud (Revisi 2000)

PSAK 20

Biaya Riset dan Pengembangan

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No. PSAK

Keterangan

PSAK 21

Akuntansi Ekuitas

PSAK 22

Akuntansi Penggabungan Usaha

PSAK 23

Akuntansi Pendapatan

PSAK 24

Akuntansi Biaya Manfaat Pensiun

PSAK 25

Laba atau Rugi Bersih untuk Periode Berjalan, Kesalahan Mendasar, dan Perubahaan Kebijakan Akuntansi

PSAK 26

Biaya Pinjaman (Revisi 1997)

PSAK 27

Akuntansi Perkoperasian (Revisi 1998)

PSAK 28

Akuntansi Asuransi Kerugian (Revisi 1996)

PSAK 29

Akuntansi Minyak dan Gas Bumi

PSAK 30

Akuntansi Sewa Guna Usaha

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No. PSAK

Keterangan

PSAK 31

Akuntansi Perbankan (Revisi 2000)

PSAK 32

Akuntansi Pengusahaan Hutan

PSAK 33

Akuntansi Pertambangan Umum

PSAK 34

Akuntansi Kontrak Konstruksi

PSAK 35

Akuntansi Pendapatan Jasa Telekomunikasi

PSAK 36

Akuntansi Asuransi Jiwa

PSAK 37

Akuntansi Penyelenggaraan Jalan Tol

PSAK 38

Akuntansi Restrukturisasi Entitas Sepengendali

PSAK 39

Akuntansi Kerjasama Operasi (KSO)

PSAK 40

Akuntansi Perubahan Ekuitas Anak Perusahaan/Perusahaan Asosiasi

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No. PSAK

Keterangan

PSAK 41

Akuntansi Waran

PSAK 42

Akuntansi Perusahaan Efek

PSAK 43

Akuntansi Anjak Piutang

PSAK 44

Akuntansi Aktivitas Pengembangan Real Estat

PSAK 45

Pelaporan Keuangan Organisasi Nirlaba

PSAK 46

Akuntansi Pajak Penghasilan

PSAK 47

Akuntansi Tanah

PSAK 48

Penurunan Nilai Aktiva

PSAK 49

Akuntansi Reksadana

PSAK 50

Akuntansi Investasi Efek Tertentu

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No. PSAK

Keterangan

PSAK 51

Akuntansi Kuasi Reorganisasi

PSAK 52

Akuntansi Mata Uang Pelaporan

PSAK 53

Akuntansi Kompensasi Berbasis Saham

PSAK 54

Akuntansi Restrukturisasi Hutang Piutang Bermasalah

PSAK 55

Akuntansi Instrumen Derivatif dan Aktivitas Lindung Nilai

PSAK 56

Akuntansi Laba Per Saham

PSAK 57

Kewajiban Diestimasi, Kewajiban Kontijensi, dan Aktiva Kontijensi

PSAK 58

Operasi Dalam Penghentian

PSAK 59

Akuntansi Perbankan Syariah

Seminar Akuntansi



• Standar Auditing adl – 10 standar yang (dirinci dalam bentuk Pernyataan Standar Auditing/PSA), ditetapkan & disahkan olh (IAPI), terdiri dari: • •

standar umum, standar pekerjaan lapangan, dan

•

standar pelaporan beserta interpretasinya.

– mrp pedoman audit atas laporan keuangan historis. – Di US, disebut Generally Accepted Auditing Standards (GAAS) the American Institute of Certified Public Accountants (AICPA)

Seminar Akuntansi



• Standar Auditing--Pernyataan Standar Auditing/PSA) – Standar umum 1.Audit harus dilaksanakan oleh seorang atau lebih yang memiliki keahlian dan pelatihan teknis yang cukup sebagai auditor. 2.Dalam semua hal yang berhubungan dengan perikatan, independensi dalam sikap mental harus dipertahankan oleh auditor. 3.Dalam pelaksanaan audit dan penyusunan laporannya, auditor wajib menggunakan kemahiran profesionalnya dengan cermat dan seksama.

– Standar pekerjaan lapangan

Seminar Akuntansi



•

Standar Auditing--Pernyataan Standar Auditing/PSA) – Standar pekerjaan lapangan 1. Pekerjaan harus direncanakan, asisten hrs disupervisi semestinya. 2. Pemahaman atas pengendalian intern unt merencanakan audit dan menentukan sifat, saat, dan lingkup pengujian. 3. Bukti audit kompeten hrs untuk menyatakan pendapat atas laporan keungan yang diaudit.

–

Standar pekerjaan lapangan

Seminar Akuntansi



•

Standar Auditing--Pernyataan Standar Auditing/PSA) – Standar pekerjaan Pelaporan 1. Laporan hrs menyatakan kesesuaian dg PABU 2. Laporan hrs menunjukkan atau menyatakan, jika ada, ketidakkonsistenan dg periode sebelumnya. 3. Pengungkapan informatif dlm LK harus dipandang memadai, kecuali dinyatakan lain dalam laporan auditor. 4. Laporan hrs memuat pernyataan pendapat

Learning Objectives

Organisasi Badan Akuntansi Profesional • Kanada--CICA: The Canadian Institute of Chartered Accountants • Amerika--AICPA= American Institute of Certified Public Accountants

• Indonesia—IAI= Ikatan Akuntansi Indonesia – ?????? IAI= Ikatan Arsitektur Indonesia ??????????

Learning Objectives

Organisasi Badan Akuntansi Profesional • Kanada--CICA: The Canadian Institute of Chartered Accountants – Komite Standar Akuntansi: • AcSB (Accounting Standards Board) • AASB (Auditing and Assurance Standards Board), dan • PSAB (Public Sector Accounting Board)

– Hasil kerja komite standar akuntansi= CICA Handbook, berisi standar unt akuntansi keuangan dan unt pengauditan, yg diletakan oleh AcSB dan AASB

Learning Objectives

Organisasi Badan Akuntansi Profesional-Kanada • Berbagai tahapan unt menciptakan standar baru menunjukkan bahwa prosesnya adl kental dg politis, dg tekanan pd proses akhir (due process) – Banyak dr konstituen akuntansi diundang unt ambil bagian – Konstituen peran: sbg bagian dari proses yg menyebabkan penyisipan suatu item ke dlm agenda badan, maupun sbg anggota badan sendiri, atau sbg responden unt draf ekspos – Jk proses adl scr ketat ekonomis, perwakilan berbasis badan tidak perlu slm standar yg benar dpt scr sederhana dideduksi dr teori

Learning Objectives

Perbandingan Standar Akuntansi U.S-Indonesia-Internasional

US

5. Memahami perbandingan standar akuntansi Indonesia dg standar akuntansi dunia

INDONESIA

• FASB

• Dwn Standar

• APB

• PAI

PSAK

INTERNATIONAL • IFRS • IA

Learning Objectives



Badan standar akuntansi • Indonesia • Ikatan Akuntan Indonesia • Institut Akuntan Publik Indonesia • Badan Pengawas Pasar Modal dan Lembaga Keuangan

• Amerika Serikat • • • • •

American Institute of Certified Public Accountants Financial Accounting Standards Board Governmental Accounting Standards Board Federal Accounting Standards Advisory Board Securities and Exchange Commission

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Badan standar akuntansi • Inggris • • • • • • • •

Institute of Chartered Accountants in England & Wales (ICAEW) Institute of Chartered Accountants of Scotland (ICAS) Association of Chartered Certified Accountants (ACCA) Chartered Institute of Management Accountants (CIMA) Chartered Institute of Public Finance Accountants (CIPFA) Association of International Accountants (AIA), a UK Registered Auditor is being consulted for Standard setting. Association of Accounting Technicians (AAT)

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Badan standar akuntansi • Republik Irlandia • Institute of Chartered Accountants in Ireland

• Kanada • Accounting Standards Board "AcSB“

• Internasional • International Accounting Standards Board

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Pihak yang terlibat dalam penyusunan standar-U.S • AICPA: American Institute of Certified Public Accountants – CAP-Committee on Accounting Procedure 1939-1959 • Part-time, volunteer, appointed. • Issued ARBs (Accounting Research Bulletins) listed on text inside front cover. • Not thorough or involved enough-piecemeal approach. • No basic theory established.

13

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Pihak yang terlibat dalam penyusunan standar – APB- Accounting Principles Board 1959-1973 Senior Committee of the AICPA. • Issued Opinions, listed on text inside front cover. • Formed to settle problems and do research. • More authority than CAP. • 18-21 members, part-time and poorly paid. Challenged early on from various constituencies.

14

Pihak yang terlibat dalam penyusunan standar Learning Objectives

Wheat Committee formed to address need for coherent approach to theory and practice. Recommended the formulation of: – FASB-Financial Accounting Standards Board (1973-present) • Seven highly paid, full-time members from various constituencies (practice, research, users). 5-year terms. • Independent of AICPA, under the auspices of the Financial Accounting Foundation (FAF). – The FAF selects the members of the FASB. – The FAF oversees the Financial Accounting Standards Advisory Council (FASAC) which has the responsibility to consult with the FASB on major policy and technical issues. 15


– FASB has broader representation than CAP or APB. • Member need not be a CPA. – FASB issues: •Standards •Interpretations •Concepts •Technical Bulletins •Industry Guides •Please see figure 1-5 House of GAAP (text).

16


• DUE PROCESS: To develop standards (GAAP) (page 10, text) – A topic or project is identified and placed on FASB’s agenda. – A task force is assembled to define problems, issues and alternatives. – Research is conducted by FASB technical staff. – A discussion memorandum is drafted and released. – Public hearings are held in a timely manner. – The FASB committee analyzes and evaluates public response. – The FASB committee deliberates and prepares and exposure draft.

17


– Again, public hearings are held in a timely manner, comments taken. – The FASB committee evaluates the public comments and revises the draft as necessary. The full board of FASB reviews final draft and, if approved by a vote of at least 5 of 7, issues a Standards Statement.

FASB

18

Learning Objectives

FASB: Melihat ke masa depan • Public versus Private regulation of profession. The Accounting Profession seeks to govern itself directly rather than have the government directly draw up the GAAP to be followed. • Should Securities and Exchange Commission exercise direct oversight? • Congressional Actions: – Metcalf-Moss-Revised due process procedures. – Dingell Committee (1985)-Standard setting process sufficient. – Trueblood Committee-Set up Accounting Change Commission.

19

Learning Objectives

FASB: Melihat ke masa depan • Standards Overload v. Timely Guidance – Big GAAP-Complex registrants. – Little GAAP-Nonregistrants, smaller firms. – Very specialized standards--Too complex or complex issues? – Standard overload-A quick look at textbook inner covers for dates demonstrates how numerous and complex new standards have become! – Timely guidance-Due process too long? If faster will issues be adequately addressed?

20

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FASB: Melihat ke masa depan • FASB response: – Set up two sets of standards?: OCBOA-Other Comprehensive Basis of Accountingproblems, comparability, consistency. – Increased use of EITF-Emerging Issues Task Force-to prioritize concerns. • Emerging Issues Task Force: – Set up by FAF to advise FASB. – 16 members -no user representation! – Prioritizes issues and treatment: • General consensus there is preferable treatment-no further study. • No consensus but problem narrow-no further action. • No consensus but agreement important--FASB attention. – Is it usurping the FASB’s role? 21

Learning Objectives

FASB: Melihat ke masa depan • Preparer dominance in setting GAAP (resource allocation)? – Vested interest in simplicity and “work product”. – Reduced SEC involvement lately. – Some wish to change focus of reports from public to management! – Preparers have severely criticized the FASB-not “blue ribbon”. • To prevent abuse Users should remain active! – Greater SEC involvement; preparers lose most by direct regulation. – Careful selection of FASB board members.

Members of the FAF selected carefully (independent).

22

Learning Objectives

Badan-badan pembuatan peraturan penting lainnya • SEC-Securities and Exchange Commission – First group to draw up professional standards. – 1933 Act--Set up commission and governed initial issuance of shares. – 1934 Act--Governed subsequent trading in shares. – Statutory power to govern profession-uses “veto power”. – Issues : • FRR (Financial Report Releases) • Regulation S-X which contains instructions and forms for filing financial statements. • Decisions on cases coming before the SEC.

23

Learning Objectives

Badan-badan pembuatan peraturan penting lainnya • Need for regulation arose chiefly out of the corporate characteristic of the separation of ownership and control. Regulation of Securities in the U.S. (federal) – Federal Trade Commission Act (Interstate commerce) – Clayton Act (Interstate commerce) – Early attempts at regulation failed-no “big problem” yet.

24

Learning Objectives

Badan-badan pembuatan peraturan penting lainnya • Regulation of Securities in the U.S. (state) – Kansas 1911-by 1913 22 states had regulatory laws-”blue sky” laws. – Not terribly effective. • Abuses in 1920’s – Price manipulation “wash sales”. – Purchase on “margin”. – Insider trading. • Establishment of the SEC – Charged to ensure “full and fair disclosure”, concern for fraud and securities registration. – Accused of self-interest and accumulating power-- hopefully it serves the public. 25

Learning Objectives

Badan-badan pembuatan peraturan penting lainnya • Growth of SEC – From tentative acceptance SEC has grown and become more involved. – 1962-market disruption brought amendments-Exchange Act. – 1977-Foreign Corrupt Practices Act-Criminal penalties possible for management and accountants; adequacy of internal control. – 1984-Insider Trader Sanctions Act-increased penalties. • Question still remains as to how effective SEC is in regulating capital markets. – Exercises veto power over accounting profession although vested with direct authority (as discussed before). – Regulated filings adequate? 26

Learning Objectives

Badan-badan pembuatan peraturan penting lainnya • Organizational Structure of SEC: – Office of the Chief Accountant is the most powerful in the United States! • Responsible for administration of laws. • Works with the FASB. • Works with many other organizations (e.g., major stock exchanges). • Enforcement by SEC: – Letter of deficiency used if there are questions, irregularities that arise in the financial statements, reports. If the problems persist, a “stop order” will be issued. Criminal charges are possible. 27

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Badan-badan pembuatan peraturan penting lainnya • GASB-Governmental Accounting Standards Board -1984 – Under the auspices of the FAF. – Operational structure similar to the FASB. – Deals with state and local governmental issues. – Unclear its relationship to FASB-do we need two?

28

Learning Objectives

Isu-isu dalam pelaporan keuangan • Primary Purpose of Financial Accounting: Financial statements that shall not mislead the reader. • GAAP-Rule 203-Code of Professional Conduct--Lends enforceability to GAAP. • “Expectations Gap” This is the difference between what the public expects accountants will be able to do and be responsible for and what the accounting profession is willing and able to assume responsibility for.

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Isu-isu dalam pelaporan keuangan • International Accounting Standards Committee (IASC) – Formed in 1973 to improve standards (as much as possible) in the preparation of the financial statements. – SEC has indicated international companies may use IASC standards in the US if the IASC meets 3 conditions. • The standards constitute a comprehensive, generally accepted basis of accounting • The standards are of high quality and • They be rigorously interpreted and applied. • We will be considering several ethical issues or cases during the course of the semester. Along with other references, please see pages 19 & 20 of your text for the basic steps in the process of enhancing ethical awareness. 30

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ABRIVIATION

• AICPA= American Institute of Certified Public Accountants • CAP = Committee on Accounting Procedure 1939-1959 • APB = Accounting Principles Board 1959-1973 (Senior Committee of the AICPA). • FASB=Financial Accounting Standards Board (1973-present), has broader representation than CAP or APB,Member need not be a CPA. • SEC =Securities and Exchange Commission, First group to draw up professional standards,1933 Act--Set up commission and governed initial issuance of shares,1934 Act--Governed subsequent trading in shares,Statutory power to govern profession-uses “veto power”.

Learning Objectives

Organisasi Badan Akuntansi ProfesionalIndonesia • Standar Akuntansi Pelaporan Keuangan – – – –

Th 1973: PAI (Prinsip Akuntansi Indonesia) Th 1984: PAI Th 1994: PSAK (Pernyataan Standar Akuntansi Keuangan) Sekarang....?

• Standar Pengauditan – Th 1973: Norma Pemeriksaan Akuntan – Th 1994: Pernyataan Standar Akuntan Publik – Sekarang.....?

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Other Important Rulemaking Bodies (Indonesia) • BAPEPAM (US=SEC) – Untuk perusahaan yg go public di Bursa Efek Indonesia – Isu: • Sesuai aturan perubahaan publik • PAJAK – Untuk kepentingan penghitungan & pelaporan pajak – Isu: • Metode penghitungan persediaan • Pengelompokan aktiva Tetap & Penyusutannya • Cadangan penghapusan piutang

Learning Objectives

Other Important Rulemaking Bodies (Indonesia) • Bank Indonesia – Untuk perusahaan perbankan – Isu: Selain sesuai SAK juga harus sesuai aturan perbankan

• PEMERINTAH (DepKeu) SAP – Untuk kantor pemerintah dan pelayanan umum – Isu: • Transisi dari cash basis menjadi accrual basis • SAP

Learning Objectives

Other Important Rulemaking Bodies (Indonesia) • Tahun 2012 Indonesia mengadopsi IFRS

• Standar yang berlaku ada 3: 1.

IFRS: untuk perusahaan publik, bank, dan keuangan

2.

ETAP: untuk persah kecil dan menengah (non publik)

3.

SAP: untuk organisasi pemerintahan dan nir laba

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Referensi

• Kieso, Donald E.; Jery J. Weygandt; dan Tery D. Warfield. 2005 (Atau yang terbaru). Intermediate Accounting. 11st. Edition. USA: John Wiley & Sons. – Bab: Financial Accounting and Accounting Standard • Ikatan Akuntan Indonesia. 2004 (Atau yang terbaru). Standar Akuntansi Keuangan. Jakarta: Salemba Empat. – Bab: Sejarah Standar Akuntansi Keuangan (sejak 1994), dan Kerangka Dasar Penyusunan dan Penyajian Laporan Keuangan

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Referensi

Tambahan • • • •

Adikoesoema, 1983. Kamus Akuntansi. Bandung Penerbit Tarsito. AICPA (American Institute of Certified Public Accountants, Committee on Terminology.1953. Accounting Terminology Bulletin Numbe 1, Review and esume. Yew York: The Institute. Hlm 9 (lihat Black et al., 1961) Black, H.A; J.E. Champion; R.G. Brown. Accounting in Business Decisions: theory Method and Use. 2nd. 1961. USE: Miller, Brandon; Katie Ketelsen; Kira Selser; Stephen Newman; Margaret Larson; dan Patrick Hewitt (Univ of IOWA, slide.ppt)

• • • •

Horngren, dkk. Akuntansi, jilid 1. edisi 6. Jakarta:2006. ISBN 979-683-757-9. Ikatan Akuntan Indonesia. 1986. Prinsip Akuntansi Indonesia Keuangan. Jakarta: Ikatan Akuntan Indonesia. 1973. Prinsip Akuntansi Indonesia. Jakarta: Meigs, Walter B. and Robert F. Meigs. Financial Accounting, 4th ed. McGraw-Hill, 1970, p.1. (old edition)

• •

Scott, William R. 2006. Financial Accounting Theory. 4th. Ed. Prentice Hall. Wikipedia. 2010. http://wikipedia.org

Learning Objectives

The End

Sesi 4 Standar Akuntansi & Perkembangannya

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