Application IFRS in islamics accounting accounting in Indonesian

Agus Arwani

Abstract


Paper purpose express idea implementation of Islamic accounting adoption IFRS in Indonesia.This article is a qualitative method dan focus literature method. In this paper tried to explain in a systematic theory of accounting and PSAK Syariah Guideline Accounting and PSAK IFRS.  Main results are found on the study, there is IFRS conflict with some principles of Islamic; This problem has not yet been resolved, accounting Syariah also confronted with complex issues surrounding the convergence of IFRS standards in Indonesia. there is the incorrect implementation of IFRS in some countries because of translation problems English IFRS to local languages, besides that the countries have still problems to implementation IFRS.


Keywords


Application, Islamics Accounting, IFRS

References


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DOI: http://dx.doi.org/10.14414/jebav.v21i3.1254

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