Arwani, Agus (2017) The implications of the application of international Financial reporting standars (ifrs) in sharea accounting In indonesian. Journal of Business and Tourism. ISSN 2520 - 0739
Full text not available from this repository.Abstract
As the development of science, accounting as a discipline of the dynamics of the times. Development of the theory that as long as this is only seen in evolutif in achieving the established a structure not always evolve as originally. How the implications of IFRS in Sharea Accounting in Indonesia? This paper authors use qualitative methods.. In this paper tried to explain in a systematic theory of accounting and PSAK Syariah Guideline Accounting and PSAK IFRS. Sharea Accounting course of concepts and rules stated in the Qur'an. So in principle any taken from Al Qur'an surat al-verse 282 Baqoroh, where there are three generally accepted accounting principles Sharea, namely accountability, justice and truth. To that end, in the face of these problems need to be made to different accounting standards for Sharea-based Islamic accounting. The existence of a conceptual framework of rationality needs accounting Shareah better yet encourages the formation of Sharea Accounting standards. Six Sharea Accounting standards related to which have been published by IAI (Bond Accountant Indonesia) PSAK No. 101 (presentation and disclosure of financial statements of entities of Sharea), PSAK No. 102 (murabaha), PSAK No. 103 (salam), PSAK No. 104 (istishna), PSAK No.105 and 106 (mudharabah and musyarakah). Not to mention answering a question whether international standards IFRS this may resolve this problem or even quite the increasingly burdensome accounting Sharea is applied at this time. Islamic finance transactions in several countries including Indonesia itself is believed to be by AOSSG (2010, para 14) can be accounted for using the IFRS in one side in General, but according to the other side there are some people who believe that it takes separate accounting standards that are required to report financial transactions of Islam.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Implications, Sharea Accounting , IFRS |
| Subjects: | 600 TECHNOLOGY AND APPLIED SCIENCES (TEKNOLOGI DAN ILMU TERAPAN) > 650 Management and Auxiliary Service (Manajemen dan Ilmu yang Berkaitan) > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis Islam > Jurusan Akutansi Syariah |
| Depositing User: | Junaeti Aqin |
| Date Deposited: | 29 Jul 2020 05:43 |
| Last Modified: | 29 Jul 2020 05:43 |
| URI: | https:///id/eprint/344 |
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