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Hariyati Hariyati
Fakultas Ekonomi UNESA
Economics, Econometrics & Finance

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Kajian Mekanisme Perdagangan Hak Emisi Karbon Dan Kontroversi Perlakuan Akuntansi Atas Hak Emisi Karbon Rikasari Rikasari; Hariyati Hariyati
AKRUAL: JURNAL AKUNTANSI Vol 1 No 1: AKRUAL:Jurnal Akuntansi (Oktober 2009)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v1n1.p45-62

Abstract

AbstractThis article discusses the characteristics of carbon emissions as the negative externalities that previously could not be included in the financial statements. Further explains the history and development of carbon emission rights trading that allows negative externality can be recorded in financial accounting. Various methods are offered based on various accounting standards in order to record transactions of carbon emission rights trading compared and discussed. The complexity of the standard interpretation that is used to record a new problem in an effort to incorporate the negative externalities in the financial statements. At the end of this article, several recommendations for recording transactions of carbon emissions trading has to offer.
Perkembangan Standar Akuntansi Keuangan Di Indonesia Ditinjau Dari Filsafat Ilmu Hariyati hariyati
AKRUAL: JURNAL AKUNTANSI Vol 2 No 2: AKRUAL: Jurnal Akuntansi (April 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n2.p151-171

Abstract

AbstractStandards of financial accounting is needed in the business community and the market economy system. Philosophically, the Financial Accounting Standards prepared for use (1) as a means of seeking truth from all the phenomena that exist, (2) to maintain, support and fight or stand neutral on the outlook, (3) to provide an understanding of the way of life, outlook on life and world view, (4) to give the doctrine of morals and ethics are useful in life, (5) to be a source of inspiration and guidance for life in various aspects of life itself, such as economics, politics, law and so on. Development of Accounting Standards in Indonesia can be divided into 3 (three) periods, namely (1) The period before the birth of the PAI, (2) Period of PAI to IFRSs and (3) Period of IFRS Convergence. The development of accounting standards from the period to the next because of a paradigm shift that occurred in that day. Interpretive very close to the development of accounting standards in Indonesia.Berkembangnya capital markets and money markets as well as with the inclusion of diera globalization, diverse accounting standards applicable in foreign countries determined to hold a convergence to IFRS. DSAK-IAI has set year 2012 as a milestone in the convergence of IFRS. In accordance with the objectives, functions, and characteristics of an accounting standard, IAS / IFRS will continue to evolve into increasingly complex and comprehensive in accordance with the spirit of the age and the phenomena that occur at this time.
Co-Authors Rikasari Rikasari