Open AccessEFEK KONVERGENSI KERANGKA DASAR IFRS (IAS 12 REVISI) TERHADAP PSAK 46
Author(s) -
Ida Kristiana
Publication year - 2018
Publication title -
maksimum : media akuntansi universitas muhammadiyah semarang/maksimum : media akuntansi universitas muhammadiyah semarang
Language(s) - English
Resource type - Journals
eISSN - 2580-9482
pISSN - 2087-2836
DOI - 10.26714/mki.8.1.2018.48-56
Subject(s) - accounting , business , financial statement , cash flow statement , international financial reporting standards , convergence (economics) , cash flow , economics , audit , economic growth
This purpose of this study to examine the presence or absence of securities caused bythe convergence of IFRS to Statement of Accounting Standards of Income Tax (PSAK 46), by simulating the financial statements of PT. Garuda Indonesia Airlines (GIA) and PT. Telkom Indonesia. This studyalso looks at the differences between financial reports that are not convergent compared with financialreports that are already convergent with IFRSThis study used a comparison method between the statements presented in IFRS withthe statements presented in PSAK 46. The unit of analysis in this study is the International Financial ReportingStandard (IFRS) and Statement of Financial Accounting Standards on income tax accounting as well asbooks and articles related toboth.The results of this study indicate that the convergence of the IFRS framework to PSAK 46 has asignificant impact on the financial statements, especially on capital budgeting, because the tax will affect thecalculation of cash flow. Besides this convergence also has an impact on the tax calculation in the financialstatements