ONE FINANCIAL REPORTING GLOBAL LANGUAGE: THE ULTIMATE GOAL?

This article aims to analyse the extent to which international accounting standards is applied and whether it is the ultimate goal. Up until the end of 2016, approximately there are 84% of the 149 jurisdictions analysed which require IFRS for all or most domestic publicly accountable entities. This...

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Bibliographic Details
Main Author: Amelia Limijaya
Format: Article
Language:Indonesian
Published: Indonesia University of Education 2017-05-01
Series:Jurnal Riset Akuntansi dan Keuangan
Online Access:https://ejournal.upi.edu/index.php/JRAK/article/view/6731