<![CDATA[ Abstract:  The aim of the study is to analyze the preparedness and the implementation of accounting class based on IFRS convergence on accounting course of university âXâ of Sidoarjo and the âXâ school of economics in Surabaya. This research is qualitative by using interpretive paradigm. The data collection techniques used in this research are interview, observation, and documentation. The data validity of this research are credibility, transferability, and dependability. The data analysis used in this research are collection, reduction, display, and conclusion. Results of this research show that the accounting course of university âXâ of Sidoarjo is specially not apply the lectures based on IFRS convergence and still in the process of preparing a new curriculum based on IFRS convergence. Meanwhile, the âYâ school of economics of Surabaya has already prepared and applied the lectures on IFRS convergence on some particular subjects.  Abstact: Tujuan penelitian ini adalah untuk menganalisis kesiapan dan pelaksanaan perkuliahan akuntansi berbasis konvergensi IFRS pada program studi Akuntansi Universitas âXâ Sidoarjo dan STIE âYâ di Surabaya. Jenis dan paradigma penelitian adalah kualitatif dengan paradigma interpretif. Teknik pengumpulan data dengan cara wawancara, observasi, dan dokumentasi. Keabsahan data dengan credibility, transferability, dan dependability. Analisis data dengan tahapan data collection, reduction, display, dan conclusion. Hasil penelitian menunjukkan bahwa program studi akuntansi Universitas âXâ Sidoarjo secara khusus belum menerapkan perkuliahan berbasis konvergensi IFRS dan masih dalam proses mempersiapkan kurikulum baru yang berbasis konvergensi IFRS. Sementara itu, program studi akuntansi STIE âYâ Surabaya telah siap dan telah menerapkan perkuliahan berbasis konvergensi IFRS pada matakuliah  tertentu.  ]]>
