HARMONISASI AKUNTANSI INTERNASIONAL: DARI KEBERAGAMAN MENUJU KESERAGAMAN

Abstract

As a social scienc, accounting standard and practice will be dependent of economic growth,
funding resources, educational grade, taxable and law, inflation etc. where accounting there. In
order to minimize defferenciation of standard and practice in accounting, international
accounting harmonization as a milestone to accounting convergency.
Keywords: Harmonization, Convergency, Comparability