Kandungan Prinsip Konservatisme Dalam Standar Akuntansi Keuangan Berbasis IFRS (International Financial Reporting Standard)

Abstract

Kandungan Prinsip Konservatisme Dalam
Standar Akuntansi Keuangan Berbasis IFRS
(International Financial Reporting Standard)

Ahmad Juanda

Staf Pengajar Jurusan Akutansi, Fakultas Ekonomi dan Bisnis
Universitas Muhammadiyah Malang
juanda@umm.ac.id

ABSTRACT

This study aims to reveal the content of the principle of conservatism contained in financial accounting standards (GAAP) results of the convergence of International Financial Reporting Standards (IFRS). The use of the principle of conservatism still remains controversial, but several studies actually provide justification of the importance of the application of these principles, especially in the face of environmental uncertainty. Justification of the importance of the principle of conservatism that was not in line with IFRS. Some results of the study stated that IFRS does not recognize the principle of conservatism. By his deep permasalahn in this research is to explain why the IFRS less acknowledge the prinspi conservatism?
The expected outcome of this research is a taxonomic arrangement conservatism principle and the justification of normative theories to standardize the accounting treatment. The analytical method used is content analysis, which analyzes the content of the information against a set of regulatory accounting standards. The aspects assessed were associated with bagimana accounting standards for the accounting of companies in Indonesia, especially that go public.
The results showed that. Accounting conservatism still play a role in the implementation of IFRS. IASB Standards (IFRS) do not refer explicitly to the application of the principle of conservatism, because it is not in accordance with the IFRS conceptual framework. However, conservatism does not go away just because it does not "stressed" in the standard. With the uncertainty of the application of conservatism will remain in the financial statements.

Keywords: perinsip Conservatism, IFRS, Financial Accounting Standards