SEBUAH KESENJANGAN IMPLEMENTASI IFRS ANTARA TEORI, PRAKTIK DAN RISET PADA PERGURUAN TINGGI

Abstract

Abstract: Development of accounting theory is a journey of theory, practice and research. Three aspects of accounting development is an totally integrated, which would form a logical reasoning embodied in engineering financial reporting to become a Conceptual Framework. In practical terms, the adoption of IFRS is not an option for Indonesia, but must, with expectation, foreign investment will continue to enter or even increased and we are not isolated in the international arena. Nobes (2010) in his book stated that, the International Accounting Standards have an important role in developing countries. Adoption of IFRS is the cheapest way for these countries than setting its own standards. Indonesia has adopted IFRS from January 1st, 2012, there is a gap or imbalance between accounting practices and related academic understanding of IFRS implementation in Indonesia. It should be encouraged readiness for accountants, auditors, management, Tax Officials, and regulators and academics start to adjust themselves with the provisions of IFRS.