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All Journal Krisna: Kumpulan Riset Akuntansi Transformatif: Ekonomi, Bisnis dan Kewirausahaan Jurnal Akuntansi Kontemporer
John F. Sonoto
Politeknik PADAMARA Tobelo, Halmahera Utara - Prop Maluku Utara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PERAN REGULATOR TERHADAP STANDAR AKUNTANSI KEUANGAN (SAK) SAAT PANDEMI COVID-19 di INDONESIA John Fery Sonoto
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 1 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract

A business entity should consider going concern in preparing its financial statements if there are events that are significant after the reporting period that could threaten the going concern of the business in the future. Entities should use their judgment on whether the Covid-19 pandemic may affect the entity's business continuity taking into account all relevant facts and information. The Financial Services Authority (OJK) together with the Indonesian Institute of Accountants (IAI) as the authorized institution to provide a positive signal for the continuity of the entity's business, through adjustments to PSAK 68 concerning the measurement of fair value of securities and PSAK 71 concerning calculation of reserves. This article proves that the government, in this case the OJK and IAI, has the authority to choose the accounting standards to apply.
Konvergensi IFRS: Pengukuran Fair Value Accounting Berdasarkan Kualitatif Informasi John F. Sonoto
JURNAL TRANSFORMATIF UNKRISWINA SUMBA Vol 3 No 1 (2013): Vol III No 1 Nov 2013
Publisher : Universitas Kristen Wira Wacana Sumba

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Abstract

This paper aims to describe one issue about IFRS convergence in Indonesia which is the measurement by using the fair value in relation to the information generated based on the qualitative characteristics of information. Globalized development itself requires a good accounting standard required by the capital markets or institutions that have an agency problem caused by the problem of distance between the Principle and agent. The phenomenon is then pushed the International Accounting Standards Boards (IASB) convergence of international accounting standards with IFRS. Financial statements based on historical cost or fail to provide early warning signals about the financial difficulties being experienced by financial institutions. Issue is then a very strong incentive to apply the fair value method instead of historical cost. To meet the information needs of the decision takes effect measurements on the output characteristics of qualitative information. The main key is the fair value measurement of market conditions on or off.Key words: Convergence of IFRS, fair value, historical cost, characteristics of information and market conditions on or off.
ISU GLOBAL KONVERGENSI IFRS: MASALAH PENGUKURAN MENGGUNAKAN FAIR VALUE ACCOUNTING Sonoto, John F.
Jurnal Akuntansi Kontemporer Vol. 2 No. 2 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i2.441

Abstract

This paper aims to describe one of the global issues of IFRS convergence in Indonesia which is the measurement by using the fair value in relation to the information generated based on the qualitative characteristics of information. Globalized development it self requires good accounting standards required by the capital markets or institutions that have an agency problem caused by the problem of distance between the Principle and agent. The phenomenon is then pushed the International Accounting Standards Boards convergence of international accounting standards with IFRS. Financial statements based on historical cost fail to provide early warning signals about the financial difficulties being experienced by financial institutions. Issue is then a very strong incentive to apply the fair value method instead of historical cost.
Isu Global Konvergensi IFRS: Masalah Pengukuran Menggunakan Fair Value Accounting Sonoto, John F.
Jurnal Akuntansi Kontemporer Vol. 2 No. 2 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i2.1019

Abstract

This paper aims to describe one of the global issues of IFRS convergence in Indonesia which is the measurement by using the fair value in relation to the information generated based on the qualitative characteristics of information. Globalized development itself requires good accounting standards required by the capital markets or institutions that have an agency problem caused by the problem of distance between the Principle and agent. The phenomenon is then pushed the International Accounting Standards Boards convergence of international accounting standards with IFRS. Financial statements based on historical cost fail to provide early warning signals about the financial difficulties being experienced by financial institutions. Issue is then a very strong incentive to apply the fair value method instead of historical cost.
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