<![CDATA[The research aims to know perception student majors S1 accounting as academicians againstconvergence IFRS. This research using primary data obtained by spreading questionnaire and do aninterview to respondents. Criteria for respondents majorsundergraduate accounting is still listed as astudent majors accounting strata 1 in Faculty of Economic Stratum 1 Universitas Negeri Surabayaand has been or is being studied financial accounting courses for students of accounting 1 Strata.This research can be known that college students looked at the convergence of IFRS needs tobe done, although students still familiar with PSAK (with US GAAP). Students assume if the processof convergence in Indonesia too fast so the university students feel more weight, has a duty is the dutyof to learn from the beginning of the newest financial standards prevailing in Indonesia.Keyword: perception, students, international financial reporting standards.]]>
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