Accounting In The Life Of Art

Along with the changing times and technology, accounting were also developed in accordance with the demands of the economy and the business world. Of course, the development of accounting itself a positive impact on economic operators and all parties involved. But what happens when all the developing countries accounting for arbitrarily economic progress in their own country? Client and how to measure the progress of a business if the indicators and parameters are not the same in every country? To answer these questions, then be made to accounting standards as a benchmark for each agency in implementing accounting practices. Where required along with the development of a global accounting standards that are high quality and accounting framework based on principles that include strong professional assessment with a clear and transparent disclosure regarding the economic substance of the transaction, an explanation to reach a certain conclusion, and the related accounting transactions. Thus, users of financial statements can easily compare financial information entities across countries in different parts of the world.

Accounting has a conceptual theoretical framework on which to base the implementation of the techniques, the basic conceptual framework consists of standard (engineering, principles) and practice that has been accepted by the public because of its usefulness and kelogisannya. The standard is called the accounting standards applicable in the Indonesian Accounting Principles (GAAP) Indonesia became Statement of Financial Accounting Standards (SFAS). Being in the USA applies the General Accepted Accounting Principles (GAAP), and Accounting Principles Board Statement and the latter being FASB Statements. SAK is a guide for anyone in preparing financial statements that will be accepted by the public.

                Accounting standards, including conventions, rules, and procedures that have been prepared and approved by official agencies (Standard Setting Body) at a given time. This standard is a consensus on the time of the recording of economic resources, liabilities, capital, outcomes, costs, and changes in the form of financial statements. Transactions described in this standard what should be recorded; how to record it, and how to express them in financial statements to be presented.
            This accounting standard is an important issue in the profession and all the users who have an interest statements against him. Therefore, the mechanism accounting standard setting should be set in such a way so as to give satisfaction to all interested parties on the financial statements. This accounting standard is constantly changing and evolving with the development and the demands of society.

Can provide information about the financial position, accomplishments, and events company. Information compiled based on common accounting standards are expected to have properties of clear, consistent, reliable, and comparable. Providing guidelines and regulations for public accounting work so that they can carry out the task with caution, independent, and able to devote his expertise and honesty through the preparation of accountant after examination by the accountant.  Provide a data base to regulators on a variety of information that is considered important in the calculation of tax on corporate regulation, planning and economic arrangement, and enhancement of economic efficiency, and increased economic efficiency, and other macro objectives. Can attract the attention of experts and practitioners in the field of theory and accounting standards. The more standard is issued, the more controversy and more excited for the debate, polemics, and conduct research.

Sumber :

http://primadonakita.blogspot.com/2013/12/contoh-makalah-akuntansi-teori.html

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