PENGARUH PENERAPAN KONVERGENSI IFRS TERHADAP PENILAIAN ASET DENGAN MENGGUNAKAN KONSEP FAIR VALUE

Abstract

International Financial Reporting Standar (IFRS) is a guidelines for financial statements which is the guidelines is a globally accepted, where as Pernyataan Standar Akuntansi Keuangan (PSAK) is a Indonesia’s guidelines. PSAK is accounting standards in Indonesia. Indonesia as part of the growth of the world economy has adjusted by means of convergence to IFRS.  With the convergence to IFRS, it will give affect to tte inventory valuation. At first, inventory valuation using historical cost then using fair value concept. Fair value concept measure the inventory based on current cost.

Keywords : Konvergensi, IFRS, Historical Cost, Fair Value