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Definition GAAP
GAAP is generally accepted accounting standards and the company went public that has been developed over the years, and which are used by companies to manage their financial information
into a short note of accounting transactions in financial reporting, as well as revealing some supporting information. GAAP includes the standards, conventions, and rules accountants follow the recording and summarizing, and in the preparation of the financial statements.
One reason to use GAAP financial statements is that the reader some companies have a reasonable basis for comparison, since all companies use GAAP financial statements has been prepared using the same rules.
Definition IFRS
IFRS is a standard recording and reporting of internationally accepted accounting issued by the International Accounting Standards Board (IASB), an international organization that aims to develop high standards of accounting, it is understood, implemented and accepted internationally.
purpose of the application of IFRS in the financial records in Indonesia is to facilitate an understanding of the financial statements by the use of Financial Accounting Standards (IFRSs) are known internationally. In addition, IFRS also aims to increase global investment flows through transparency and create efficiencies preparation of financial statements.
Definition IAS
IAS published between 1973 and 2001 by the International Accounting Standards Board Committee (IASC). IAS is a set of financial reporting policies that typically require increased disclosure and management options to limit the method of measurement relative to the state of accounting standards
Definition IASC
IASC was established in June 1973 in London and consists of member organizations from ten countries accounting profession. In 1999, the IASC membership consists of 134 professional accounting organizations from 104 countries, including Indonesia .. It is responsible for developing the International Accounting Standards and promoting the use and application of these standards. IASC has consultative group called the IASC Consultative Group consisting of parties who represent the users of the financial statements, the financial statements makers, institutions, standards makers, and observers from intergovernmental organizations. This group meets regularly to discuss policies, principles and matters relating to the role of the IASC
The purpose of the IASC is (1) to formulate and issue accounting standards with respect to financial reporting and promote it widely accepted throughout the world, and (2) to work for the development and harmonization of accounting standards and procedures in relation to financial reporting.
GAAP is generally accepted accounting standards and the company went public that has been developed over the years, and which are used by companies to manage their financial information
into a short note of accounting transactions in financial reporting, as well as revealing some supporting information. GAAP includes the standards, conventions, and rules accountants follow the recording and summarizing, and in the preparation of the financial statements.
One reason to use GAAP financial statements is that the reader some companies have a reasonable basis for comparison, since all companies use GAAP financial statements has been prepared using the same rules.
Definition IFRS
IFRS is a standard recording and reporting of internationally accepted accounting issued by the International Accounting Standards Board (IASB), an international organization that aims to develop high standards of accounting, it is understood, implemented and accepted internationally.
purpose of the application of IFRS in the financial records in Indonesia is to facilitate an understanding of the financial statements by the use of Financial Accounting Standards (IFRSs) are known internationally. In addition, IFRS also aims to increase global investment flows through transparency and create efficiencies preparation of financial statements.
Definition IAS
IAS published between 1973 and 2001 by the International Accounting Standards Board Committee (IASC). IAS is a set of financial reporting policies that typically require increased disclosure and management options to limit the method of measurement relative to the state of accounting standards
Definition IASC
IASC was established in June 1973 in London and consists of member organizations from ten countries accounting profession. In 1999, the IASC membership consists of 134 professional accounting organizations from 104 countries, including Indonesia .. It is responsible for developing the International Accounting Standards and promoting the use and application of these standards. IASC has consultative group called the IASC Consultative Group consisting of parties who represent the users of the financial statements, the financial statements makers, institutions, standards makers, and observers from intergovernmental organizations. This group meets regularly to discuss policies, principles and matters relating to the role of the IASC
The purpose of the IASC is (1) to formulate and issue accounting standards with respect to financial reporting and promote it widely accepted throughout the world, and (2) to work for the development and harmonization of accounting standards and procedures in relation to financial reporting.
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