Harmonisasi standar akuntansi internasional dan dampak penerapan dari adopsi penuh IFRS terhadap PSAK

IFRS (International Financial Reporting Standards) is a globally accepted compilation of guidelines for financial statement. Formation is fairly long history of the formation of the IASC/ IAFC, IASB, IFRS to become what it is today. If a country uses IFRS, it means that the country has adopted the financial reporting systems that apply globally to allow world markets understanding the financial statements of companies in such country. Adoption strategies undertaken for the convergence of two kinds are big bang strategy and the gradual strategy. Big bang strategy fully adopts IFRS at once, without going through the stages. This strategy is used by developed countries, while the gradual strategy, an adoption of IFRS, is used by developing countries such as Indonesia. IFRS implementation of an enterprise must be started from financial statements prepared under local accounting principles (local GAAP). DSAK-IAI is doing the convergence of IFRS with a targeted completion in 2012. IFRS Convergence is one of the Indonesian government agreements as a member of the G-20 forum. G20 meeting in London on 2nd of April 2009 producing 29 agreements. Number 13 to 16 of the agreement is about Strengthening Financial Supervision and Regulation. Number 15 stipulated: "to call on the accounting standard setters to work urgently with supervisors and regulators to improve standards on valuation and provisioning and achieve a single set of high-quality global accounting standards".