International Financial Reporting Standard (IFRS): The Awareness Level In Accounting Student
DOI:
https://doi.org/10.26740/jaj.v10n2.p157-176Keywords:
IFRS, Interest, Knowledge, Outcome, PedagogyAbstract
Changes in accounting standards currently referring to International Financial Reporting Standards (IFRS) require substantive changes at the tertiary level. The purpose of this study is to examine the differences in the level of awareness of accounting students proxied by the level of understanding, knowledge, interest, learning method preferences (pedagogy), and expected expectations (outcomes) of students towards IFRS. Research respondents were S1 students of the Accounting Study Program regular class and an English class. The analysis was carried out through questionnaires. The analysis tool uses independent t-test with the SPSS program. The results of the study indicate that there are differences in the level of interest (interest) and the desired level of expectations (outcomes) in IFRS learning. Research implications are expected to contribute to universities in the preparation of curriculum and formulate learning strategies to improve the knowledge and readiness of accounting students regarding the application of IFRSReferences
Abdullah, A., Naser, K., & Al-Duwaila, N. (2017). Students Attitudes towards the Adoption of International Financial Reporting Standards (IFRS) in Kuwait. Ccsenet.Org. 13(5). 8595. https://doi.org/10.5539/ass.v13n5p85
Atmaja, R., Ramantha, I. W., & Suartana, I. W. (2017). Pengaruh Minat Belajar pada Pemahaman Akuntansi dengan Kecerdasan Emosional dan Spiritual sebagai Pemoderasi. 5. 20212046.
Barth, M. E. (2008). International accounting standards and accounting quality. Journal of Accounting Research. 46(3). 467498. https://doi.org/10.1111/j.1475-679X.2008.00287.x
Brochet, F., Riedl, E. J., Brochet, F., Jagolinzer, A., & Riedl, E. J. (2011). Mandatory IFRS Adoption and Financial Statement Comparability Mandatory IFRS Adoption and Financial Statement Comparability. Harvard Business School.
Carvalho, L.N. & Salotti, B.M. (2013). Adoption of IFRS in Brazil and the Consequences to Accounting Education, Issues in Accounting Education, vol.28 no.2, pp.235- 242.
Chiang, B. (2013). IFRS in the Akuntan Publik. Mutual Perspectives, Business and Management, vol.6, no.2, pp.1-8. Accounting Perceptions Convergence
Christiani, Y. N. (2015). Pemahaman Mahasiswa Akuntansi Terhadap Internasional Financial Reporting Standar (IFRS).
Flynn, T. (2008). US warming to IFRS as it moves on from GAAP. http://www.ft.com/cms/s/0/e944709e-7a19-11dd-bb93-000077b07658.html?nclick_check=1
Fortin A., & Legault M. (2009). Development of Generic Competencies: Impact of a Mixed Teaching Approach on Students Perceptions. Accounting Education: An International Journal. In Press, Corrected Proof.
Fry H., Ketteridge S., & Marshall S. (2003). A Handbook for Teaching and Learning in Higher Education: Enhancing Academic Practice. 2nd ed., New York: Routledge.
Hansen J.D. (2006). Using Problem-based Learning in Accounting, Journal of Education for Business, 81(4), 221-224. http://dx.doi.org/10.3200/JOEB.81.4.221-224
Helen, W., & Raymond, W. (2013). An Empirical Study - Adoption of International Financial Reporting Standards (IFRS) in Hong Kong Education. Journal of Management Research. 5(4). 98. https://doi.org/10.5296/jmr.v5i4.4256
International Accounting Education Standards Board (IAESB). (2010). International Education Standard IES 3 Professional Skills and General Education. New York, NY: IFAC
Ishak, P. (2010). Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual Dan Minat Belajar Terhadap Pemahaman Akuntansi.
James, M.L., & Blaszczynski, C. (2010). Accounting Students Perceptions of International Financial Reporting Standards, Journal for Global Business. 10(2). 37-49.
Lin, Z. J., & Wang, L. (2001). Financial disclosure and accounting harmonisation: Cases of three listed companies in China. Managerial Auditing Journal. 16(5). 263273.
Madawaki, A. (2012). Adoption of International Financial Reporting Standards in Developing Countries: The Case of Nigeria. International Journal of Business and Management. 7(3). 152161. https://doi.org/10.5539/ijbm.v7n3p152
Milne, M. J., Phillip J.MC. (2001). Problem-based learning: a pedagogy for using case material in accounting education. Accounting Education Journal. 10(1).
Moqbel., & Bakay. (2010). Are US academics and professionals ready for IFRS? an explanation using technology acceptance model and theory of planned behavior. Journal of International Business Research, 12(2). 4761.
Nilsen K. (2008). On the Verge of an Academic Revolution: How IFRS is affecting Accounting Education. Journal of Accountancy.
Nuraini, M. (2007). Pengaruh Kecerdasan Emosional Dan Minat Belajar Mahasiswa Akuntansi Terhadap Tingkat Pemahaman Akuntansi. Maya Nuraini. Jurnal Beta. 5. 49.
Olson S. (2008). Firms Preparing for New Standards.http://www.cio-today.com/story.xhtml?story_id=11100A YSS1TF&page=1&full_skip=1
Papadatos, & Bellas. (2011). The Value Relevance of Accounting Information under Greek and International Financial Reporting Standards¯: The Influence of Firm Specific Characteristics. Finance and Economics. 76(76).
Patro, A., & Gupta, V. K. (2012). Adoption of International Financial Reporting Standards (IFRS) in Accounting Curriculum in India-An Empirical Study. Procedia Economics and Finance. 2. 227236.https://doi.org/10.1016/S2212-5671(12)00083-4
Paul, A., & Burks, E. (2010). Preparing for international financial reporting standards. Journal of Finance and Accountancy.
Effendi, R. (2015). Konsep Revisi Taksonomi Bloom Dan Implementasinya Pada Pelajaran Matematika Smp Ramlan Effendi. Jurnal Ilmiah Pendidikan Matematika. 2. 7278.
Rebele, J.E., Apostolou, B.A., Buckless, F., Hassell, J.M., Paquette, L.R., & Stout D. E. (1998). Accounting Edcuation Literature Review (1991-1997). Part II: students, educational technology, assessment, and faculty issues, Journal of Accounting Education. 16(2). 179-245. http://dx.doi.org/10.1016/S0748-5751(98)00010-4
Sergenian, G., & Pant, L. (1998). Increasing students professionalism. Issues in Accounting Education. 13(2). 429-442.
Abdullah, A., Naser, K., & Al-Duwaila, N. (2017). Students Attitudes towards the Adoption of International Financial Reporting Standards (IFRS) in Kuwait. Ccsenet.Org, 13(5), 8595. https://doi.org/10.5539/ass.v13n5p85
Amiaty, R. E. (2015). Persiapan Bank Indonesia Dalam Menghadapi Masyarakat Ekonomi ASEAN 2015.
Atmaja, R., Ramantha, I. W., & Suartana, I. W. (2017). Pengaruh Minat Belajar pada Pemahaman Akuntansi dengan Kecerdasan Emosional dan Spiritual sebagai Pemoderasi, 5, 20212046.
Barth, M. E., Landsman, W. R., & Lang, M. H. (2008). International accounting standards and accounting quality. Journal of Accounting Research, 46(3), 467498. https://doi.org/10.1111/j.1475-679X.2008.00287.x
Brochet, F., Riedl, E. J., Brochet, F., Jagolinzer, A., & Riedl, E. J. (2011). Mandatory IFRS Adoption and Financial Statement Comparability Mandatory IFRS Adoption and Financial Statement Comparability. Harvard Business School.
Christiani, Y. N. (2015). Pemahaman Mahasiswa Akuntansi Terhadap Internasional Financial Reporting Standar (IFRS).
Flynn, T. (2008). US warming to IFRS as it moves on from GAAP. http://www.ft.com/cms/s/0/e944709e-7a19-11dd-bb93-000077b07658.html?nclick_check=1
Fortin, A., & Legault, M. (2009). Development of Generic Competencies: Impact of a Mixed Teaching Approach on Students Perceptions. Accounting Education: An International Journal. In Press, Corrected Proof.
Fry, H., Ketteridge, S., & Marshall, S. (2003). A Handbook for Teaching and Learning in Higher Education: Enhancing Academic Practice. 2nd ed. New York: Routledge.
Hansen J.D. (2006). Using Problem-based Learning in Accounting, Journal of Education for Business. 81(4). 221-224. http://dx.doi.org/10.3200/JOEB.81.4.221-224
Helen, W., & Raymond, W. (2013). An Empirical Study-Adoption of International Financial Reporting Standards (IFRS) in Hong Kong Education. Journal of Management Research, 5(4), 98. https://doi.org/.5296/jmr.v5i4.4256
International Accounting Education Standards Board (IAESB). (2010). International Education Standard IES 3 Professional Skills and General Education. New York, NY: IFAC.
Ishak, P. (2010). Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual Dan Minat Belajar Terhadap Pemahaman Akuntansi.
Madawaki, A. (2012). Adoption of International Financial Reporting Standards in Developing Countries: The Case of Nigeria. International Journal of Business and Management. 7(3). 152161. https://doi.org/10.5539/ijbm.v7n3p152
Milne, M. J., & Phillip J.M.C. (2001). Problem-based learning: a pedagogy for using case material in accounting education. Accounting Education Journal. 10(1).
Moqbel., & Bakay. (2010). Are US academics and professionals ready for IFRS? an explanation using technology acceptance model and theory of planned behavior. Journal of International Business Research. 12(2). 4761.
Nilsen K. (2008). On the Verge of an Academic Revolution: How IFRS is affecting Accounting Education. Journal of Accountancy.
Nuraini, M. (2007). Pengaruh Kecerdasan Emosional Dan Minat Belajar Mahasiswa Akuntansi Terhadap Tingkat Pemahaman Akuntansi. Maya Nuraini. Jurnal Beta, 5, 49.
Olson S. (2008). Firms Preparing for New Standards. http://www.ciotoday.com/story.xhtml?story_id=11100A YSS1TF&page=1&full_skip=1
Papadatos, & Bellas. (2011). The Value Relevance of Accounting Information under Greek and International Financial Reporting Standards: The Influence of Firm Specific Characteristics. Finance and Economics, 76(76).
Patro, A., & Gupta, V. K. (2012). Adoption of International Financial Reporting Standards (IFRS) in Accounting Curriculum in India An Empirical Study. Procedia Economics and Finance, 2(January 2005), 227236. https://doi.org/10.1016/S2212-5671(12)00083-4
Paul, A., & Burks, E. (2010). Preparing for international financial reporting standards. Journal of Finance and Accountancy.
Saito, M., Hiramatsu, K., & Mayangsari, S. (2012). Accounting Education for the Implementation of IFRS in Indonesia. International Review of Business, 12(22402053), 121.
Skinner, B. F. (2013). Ilmu pengetahuan dan perilaku manusia. Yogyakarta: Pustaka Pelajar.
Steffee, S. (2009). IFRS Discrepancies Vary by Country, Company. The Internal Auditor. 66 (4).13.
Soderstrom, N. S., & Sun, K. J. (2008). IFRS Adoption and Accounting Quality¯: A Review IFRS Adoption and Accounting Quality¯: A Review, (June 2013), 3741.
Sugiyono. (2012). Metode Penelitian Bisnis. Bandung: CV Alfabeta.
Soderstrom, N. S., & Sun, K. J. (2008). IFRS Adoption and Accounting Quality¯: A Review IFRS Adoption and Accounting Quality¯: A Review, (June 2013), 3741.
Coetzee, S. A., & Schmulian, A. (2013) The Effect of IFRS Adoption on Financial Reporting Pedagogy in South Africa. Issues in Accounting Education: May 2013, Vol. 28, No. 2, pp. 243-251.
Sugahara, S. (2013). Japanese Academics on the Global of Accounting Education in Japan, Asian Review of Accounting, vol. 21 no. 3, pp. 180-204
Wahyuni, N. I. (2012). Dampak Implementasi IFRS Terhadap Pendidikan Akuntansi Di Indonesia, 1222.
Warsono (2010). Prinsip-prinsip dan Praktik Keuangan Pribadi. Volume 13 no 2.
Widiastuti, H. (2011). Kesiapan Dosen Akuntansi dalam Mengintegrasikan Materi IFRS dalam Mata Kuliah. Fokus Ekonomi, Vol 10 No 3. Desember. Fakultas Ekonomi. Universitas Stikubank Semarang.
Yoon, S.W., Vedd, R., & Jones, C.G. (2013). IFRS Knowledge, Skills, and Abilities: A Follow-Up Study of Employer Expectations for Undergraduate Accounting Majors, Journal of Education for Business, Vol. 88 No. 6, pp.352-360. Negara, Jakarta.
Zakari, M. A. (2014). Challenges of International Financial Reporting Standards ( IFRS ) Adoption in Libya, 4(2), 390412.
Zeghal, D., & Mhedhbi, K. (2006). An analysis of the factors affecting the adoption of international accounting standards by developing countries. The International Journal of Accounting, 41, 373386. https://doi.org/10.1016/j.intacc.2006.09.009.
Atmaja, R., Ramantha, I. W., & Suartana, I. W. (2017). Pengaruh Minat Belajar pada Pemahaman Akuntansi dengan Kecerdasan Emosional dan Spiritual sebagai Pemoderasi. 5. 20212046.
Barth, M. E. (2008). International accounting standards and accounting quality. Journal of Accounting Research. 46(3). 467498. https://doi.org/10.1111/j.1475-679X.2008.00287.x
Brochet, F., Riedl, E. J., Brochet, F., Jagolinzer, A., & Riedl, E. J. (2011). Mandatory IFRS Adoption and Financial Statement Comparability Mandatory IFRS Adoption and Financial Statement Comparability. Harvard Business School.
Carvalho, L.N. & Salotti, B.M. (2013). Adoption of IFRS in Brazil and the Consequences to Accounting Education, Issues in Accounting Education, vol.28 no.2, pp.235- 242.
Chiang, B. (2013). IFRS in the Akuntan Publik. Mutual Perspectives, Business and Management, vol.6, no.2, pp.1-8. Accounting Perceptions Convergence
Christiani, Y. N. (2015). Pemahaman Mahasiswa Akuntansi Terhadap Internasional Financial Reporting Standar (IFRS).
Flynn, T. (2008). US warming to IFRS as it moves on from GAAP. http://www.ft.com/cms/s/0/e944709e-7a19-11dd-bb93-000077b07658.html?nclick_check=1
Fortin A., & Legault M. (2009). Development of Generic Competencies: Impact of a Mixed Teaching Approach on Students Perceptions. Accounting Education: An International Journal. In Press, Corrected Proof.
Fry H., Ketteridge S., & Marshall S. (2003). A Handbook for Teaching and Learning in Higher Education: Enhancing Academic Practice. 2nd ed., New York: Routledge.
Hansen J.D. (2006). Using Problem-based Learning in Accounting, Journal of Education for Business, 81(4), 221-224. http://dx.doi.org/10.3200/JOEB.81.4.221-224
Helen, W., & Raymond, W. (2013). An Empirical Study - Adoption of International Financial Reporting Standards (IFRS) in Hong Kong Education. Journal of Management Research. 5(4). 98. https://doi.org/10.5296/jmr.v5i4.4256
International Accounting Education Standards Board (IAESB). (2010). International Education Standard IES 3 Professional Skills and General Education. New York, NY: IFAC
Ishak, P. (2010). Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual Dan Minat Belajar Terhadap Pemahaman Akuntansi.
James, M.L., & Blaszczynski, C. (2010). Accounting Students Perceptions of International Financial Reporting Standards, Journal for Global Business. 10(2). 37-49.
Lin, Z. J., & Wang, L. (2001). Financial disclosure and accounting harmonisation: Cases of three listed companies in China. Managerial Auditing Journal. 16(5). 263273.
Madawaki, A. (2012). Adoption of International Financial Reporting Standards in Developing Countries: The Case of Nigeria. International Journal of Business and Management. 7(3). 152161. https://doi.org/10.5539/ijbm.v7n3p152
Milne, M. J., Phillip J.MC. (2001). Problem-based learning: a pedagogy for using case material in accounting education. Accounting Education Journal. 10(1).
Moqbel., & Bakay. (2010). Are US academics and professionals ready for IFRS? an explanation using technology acceptance model and theory of planned behavior. Journal of International Business Research, 12(2). 4761.
Nilsen K. (2008). On the Verge of an Academic Revolution: How IFRS is affecting Accounting Education. Journal of Accountancy.
Nuraini, M. (2007). Pengaruh Kecerdasan Emosional Dan Minat Belajar Mahasiswa Akuntansi Terhadap Tingkat Pemahaman Akuntansi. Maya Nuraini. Jurnal Beta. 5. 49.
Olson S. (2008). Firms Preparing for New Standards.http://www.cio-today.com/story.xhtml?story_id=11100A YSS1TF&page=1&full_skip=1
Papadatos, & Bellas. (2011). The Value Relevance of Accounting Information under Greek and International Financial Reporting Standards¯: The Influence of Firm Specific Characteristics. Finance and Economics. 76(76).
Patro, A., & Gupta, V. K. (2012). Adoption of International Financial Reporting Standards (IFRS) in Accounting Curriculum in India-An Empirical Study. Procedia Economics and Finance. 2. 227236.https://doi.org/10.1016/S2212-5671(12)00083-4
Paul, A., & Burks, E. (2010). Preparing for international financial reporting standards. Journal of Finance and Accountancy.
Effendi, R. (2015). Konsep Revisi Taksonomi Bloom Dan Implementasinya Pada Pelajaran Matematika Smp Ramlan Effendi. Jurnal Ilmiah Pendidikan Matematika. 2. 7278.
Rebele, J.E., Apostolou, B.A., Buckless, F., Hassell, J.M., Paquette, L.R., & Stout D. E. (1998). Accounting Edcuation Literature Review (1991-1997). Part II: students, educational technology, assessment, and faculty issues, Journal of Accounting Education. 16(2). 179-245. http://dx.doi.org/10.1016/S0748-5751(98)00010-4
Sergenian, G., & Pant, L. (1998). Increasing students professionalism. Issues in Accounting Education. 13(2). 429-442.
Abdullah, A., Naser, K., & Al-Duwaila, N. (2017). Students Attitudes towards the Adoption of International Financial Reporting Standards (IFRS) in Kuwait. Ccsenet.Org, 13(5), 8595. https://doi.org/10.5539/ass.v13n5p85
Amiaty, R. E. (2015). Persiapan Bank Indonesia Dalam Menghadapi Masyarakat Ekonomi ASEAN 2015.
Atmaja, R., Ramantha, I. W., & Suartana, I. W. (2017). Pengaruh Minat Belajar pada Pemahaman Akuntansi dengan Kecerdasan Emosional dan Spiritual sebagai Pemoderasi, 5, 20212046.
Barth, M. E., Landsman, W. R., & Lang, M. H. (2008). International accounting standards and accounting quality. Journal of Accounting Research, 46(3), 467498. https://doi.org/10.1111/j.1475-679X.2008.00287.x
Brochet, F., Riedl, E. J., Brochet, F., Jagolinzer, A., & Riedl, E. J. (2011). Mandatory IFRS Adoption and Financial Statement Comparability Mandatory IFRS Adoption and Financial Statement Comparability. Harvard Business School.
Christiani, Y. N. (2015). Pemahaman Mahasiswa Akuntansi Terhadap Internasional Financial Reporting Standar (IFRS).
Flynn, T. (2008). US warming to IFRS as it moves on from GAAP. http://www.ft.com/cms/s/0/e944709e-7a19-11dd-bb93-000077b07658.html?nclick_check=1
Fortin, A., & Legault, M. (2009). Development of Generic Competencies: Impact of a Mixed Teaching Approach on Students Perceptions. Accounting Education: An International Journal. In Press, Corrected Proof.
Fry, H., Ketteridge, S., & Marshall, S. (2003). A Handbook for Teaching and Learning in Higher Education: Enhancing Academic Practice. 2nd ed. New York: Routledge.
Hansen J.D. (2006). Using Problem-based Learning in Accounting, Journal of Education for Business. 81(4). 221-224. http://dx.doi.org/10.3200/JOEB.81.4.221-224
Helen, W., & Raymond, W. (2013). An Empirical Study-Adoption of International Financial Reporting Standards (IFRS) in Hong Kong Education. Journal of Management Research, 5(4), 98. https://doi.org/.5296/jmr.v5i4.4256
International Accounting Education Standards Board (IAESB). (2010). International Education Standard IES 3 Professional Skills and General Education. New York, NY: IFAC.
Ishak, P. (2010). Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual Dan Minat Belajar Terhadap Pemahaman Akuntansi.
Madawaki, A. (2012). Adoption of International Financial Reporting Standards in Developing Countries: The Case of Nigeria. International Journal of Business and Management. 7(3). 152161. https://doi.org/10.5539/ijbm.v7n3p152
Milne, M. J., & Phillip J.M.C. (2001). Problem-based learning: a pedagogy for using case material in accounting education. Accounting Education Journal. 10(1).
Moqbel., & Bakay. (2010). Are US academics and professionals ready for IFRS? an explanation using technology acceptance model and theory of planned behavior. Journal of International Business Research. 12(2). 4761.
Nilsen K. (2008). On the Verge of an Academic Revolution: How IFRS is affecting Accounting Education. Journal of Accountancy.
Nuraini, M. (2007). Pengaruh Kecerdasan Emosional Dan Minat Belajar Mahasiswa Akuntansi Terhadap Tingkat Pemahaman Akuntansi. Maya Nuraini. Jurnal Beta, 5, 49.
Olson S. (2008). Firms Preparing for New Standards. http://www.ciotoday.com/story.xhtml?story_id=11100A YSS1TF&page=1&full_skip=1
Papadatos, & Bellas. (2011). The Value Relevance of Accounting Information under Greek and International Financial Reporting Standards: The Influence of Firm Specific Characteristics. Finance and Economics, 76(76).
Patro, A., & Gupta, V. K. (2012). Adoption of International Financial Reporting Standards (IFRS) in Accounting Curriculum in India An Empirical Study. Procedia Economics and Finance, 2(January 2005), 227236. https://doi.org/10.1016/S2212-5671(12)00083-4
Paul, A., & Burks, E. (2010). Preparing for international financial reporting standards. Journal of Finance and Accountancy.
Saito, M., Hiramatsu, K., & Mayangsari, S. (2012). Accounting Education for the Implementation of IFRS in Indonesia. International Review of Business, 12(22402053), 121.
Skinner, B. F. (2013). Ilmu pengetahuan dan perilaku manusia. Yogyakarta: Pustaka Pelajar.
Steffee, S. (2009). IFRS Discrepancies Vary by Country, Company. The Internal Auditor. 66 (4).13.
Soderstrom, N. S., & Sun, K. J. (2008). IFRS Adoption and Accounting Quality¯: A Review IFRS Adoption and Accounting Quality¯: A Review, (June 2013), 3741.
Sugiyono. (2012). Metode Penelitian Bisnis. Bandung: CV Alfabeta.
Soderstrom, N. S., & Sun, K. J. (2008). IFRS Adoption and Accounting Quality¯: A Review IFRS Adoption and Accounting Quality¯: A Review, (June 2013), 3741.
Coetzee, S. A., & Schmulian, A. (2013) The Effect of IFRS Adoption on Financial Reporting Pedagogy in South Africa. Issues in Accounting Education: May 2013, Vol. 28, No. 2, pp. 243-251.
Sugahara, S. (2013). Japanese Academics on the Global of Accounting Education in Japan, Asian Review of Accounting, vol. 21 no. 3, pp. 180-204
Wahyuni, N. I. (2012). Dampak Implementasi IFRS Terhadap Pendidikan Akuntansi Di Indonesia, 1222.
Warsono (2010). Prinsip-prinsip dan Praktik Keuangan Pribadi. Volume 13 no 2.
Widiastuti, H. (2011). Kesiapan Dosen Akuntansi dalam Mengintegrasikan Materi IFRS dalam Mata Kuliah. Fokus Ekonomi, Vol 10 No 3. Desember. Fakultas Ekonomi. Universitas Stikubank Semarang.
Yoon, S.W., Vedd, R., & Jones, C.G. (2013). IFRS Knowledge, Skills, and Abilities: A Follow-Up Study of Employer Expectations for Undergraduate Accounting Majors, Journal of Education for Business, Vol. 88 No. 6, pp.352-360. Negara, Jakarta.
Zakari, M. A. (2014). Challenges of International Financial Reporting Standards ( IFRS ) Adoption in Libya, 4(2), 390412.
Zeghal, D., & Mhedhbi, K. (2006). An analysis of the factors affecting the adoption of international accounting standards by developing countries. The International Journal of Accounting, 41, 373386. https://doi.org/10.1016/j.intacc.2006.09.009.
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2019-04-29
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Dewi, A. A., & Dewi, L. G. K. (2019). International Financial Reporting Standard (IFRS): The Awareness Level In Accounting Student. AKRUAL: Jurnal Akuntansi, 10(2), 157–176. https://doi.org/10.26740/jaj.v10n2.p157-176
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