Standar Pelaporan Keuangan Internasional

Standar Pelaporan Keuangan Internasional (bahasa Inggris: International Financial Reporting Standards (IFRS) adalah Standar dasar, Pengertian dan Kerangka Kerja (1989) yang diadaptasi oleh Badan Standar Akuntansi Internasional (bahasa Inggris: International Accounting Standards Board (IASB)) untuk pembuatan laporan keuangan.

Akuntansi
Konsep dasar
Akuntan · Pembukuan · Neraca percobaan · Buku besar · Debit dan kredit · Harga pokok · Pembukuan berpasangan · Standar praktik · Basis kas dan akrual · PABU / IFRS
Bidang akuntansi
Biaya · Dana · Forensik · Keuangan · Manajemen · Pajak
Laporan keuangan
Neraca · Laba rugi · Perubahan ekuitas · Arus kas · Catatan
Audit
Audit keuangan · GAAS · Audit internal · Sarbanes-Oxley · Empat Besar
Kotak ini: lihat bicara sunting

Sejumlah standar yang dibentuk sebagai bagian dari IFRS dikenal dengan nama terdahulu International Accounting Standards (IAS). IAS dikeluarkan antara tahun 1973 dan 2001 oleh Badan Komite Standar Akuntansi Internasional (bahasa Inggris: International Accounting Standards Committee (IASC)). Pada tanggal 1 April 2001, IASB baru mengambil alih tanggung jawab gunan menyusun Standar Akuntansi Internasional dari IASC. Selama pertemuan pertamanya, Badan baru ini mengadaptasi IAS dan SIC yang telah ada. IASB terus mengembangkan standar dan menamai standar-standar barunya dengan nama IFRS.

Struktur IFRS

IFRS dianggap sebagai kumpulan standar "dasar prinsip" yang kemudian menetapkan peraturan badan juga mendikte penerapan-penerapan tertentu.

Standar Laporan Keuangan Internasional mencakup:

• Peraturan-peraturan Standar Laporan Keuangan Internasional (bahasa Inggris: Internasional Financial Reporting Standards (IFRS)) -dikeluarkan setelah tahun 2001
• Peraturan-peraturan Standar Akuntansi Internasional (bahasa Inggris: International Accounting Standards (IAS)) -dikeluarkan sebelum tahun 2001
• Interpretasi yang berasal dari Komite Interpretasi Laporan Keuangan Internasional (bahasa Inggris: International Financial Reporting Interpretations Committee (IFRIC)) -dikelularkan setelah tahun 2001
• Standing Interpretations Committee (SIC)—dikeluarkan sebelum tahun 2001
• Kerangka Kerja untuk Persiapan dan Presentasi Laporan Keuangan (1989) (bahasa Inggris: Framework for the Preparation and Presentation of Financial Statements (1989))

“	In making the judgement described in paragraph 10, management shall refer to, and consider the applicability of, the following sources in descending order: (a) the requirements and guidance in Standards and Interpretations dealing with similar and related issues; and (b) the definitions, recognition criteria and measurement concepts for assets, liabilities, income and expenses in the Framework.	”
— IAS 8 Par. 11

Kerangka kerja

Kerangka kerja gunan Persiapan dan Presentasi Laporan Keuangan menyampaikan prinsip-prinsip dasar IFRS.

Kerangka kerja IASB dan FASB sedang dalam proses pembaharuan dan perangkuman. Proyek Kerangka Konseptual Gabungan (bahasa Inggris: The Joint Conceptual Framework project) bertujuan untuk memperbaharui dan merapikan konsep-konsep yang telah ada guna menggambarkan perubahan di pasar, praktik bisnis dan lingkungan ekonomi yang telah timbul dalam dua dekade atau lebih sejak konsep pertama kali dibentuk.

Tujuan keseluruhan adalah untuk menciptakan dasar guna standar akuntansi pada masa mendatang yang berbasis prinsip, konsisten secara internal dan diterima secara internasional. Karena hal tersebut, (dewan) IASB dan FASB Amerika Serikat melaksanakan proyek secara bersama.

Peranan Kerangka kerja

Deloitte menyatakan:

In the absence of a Standard or an Interpretation that specifically applies to a transaction, management must use its judgement in developing and applying an accounting policy that results in information that is relevant and reliable. In making that judgement, IAS 8.11 requires management to consider the definitions, recognition criteria, and measurement concepts for assets, liabilities, income, and expenses in the Framework. This elevation of the importance of the Framework was added in the 2003 revisions to IAS 8.

Objektif laporan keuangan

Sebuah laporan keuangan harus menggambarkan pandangan benar dan adil atas usaha sebuah organisasi. Oleh karena laporan-laporan ini digunakan oleh berbagai pihak, laporan tersebut harus menggambarkan pandangan sebenarnya akan keadaan keuangan sebuah organisasi.

Lihat pula

• Capital (economics)
• Constant Purchasing Power Accounting
• Philosophy of Accounting
• International Public Sector Accounting Standards

Referensi

1. Full texts^{[pranala nonaktif permanen]}
2. (Inggris)
3. (Inggris)The Joint Conceptual Framework project 2008-11-16 di Wayback Machine.
4. Deloitte Touche Tohmatsu. "The Framework for the Preparation and Presentation of Financial Statements" 2010-01-04 di Wayback Machine..

Bacaan lanjutan

• International Accounting Standards Board (2007): International Financial Reporting Standards 2007 (including International Accounting Standards (IAS(tm)) and Interpretations as at 1 January 2007), LexisNexis, ISBN 1-4224-1813-8
• Original texts of IAS/IFRS, SIC and IFRIC adopted by the Commission of the European Communities and published in Official Journal of the European Union http://ec.europa.eu/internal_market/accounting/ias_en.htm#adopted-commission
• Case studies of IFRS implementation 2008-04-04 di Wayback Machine. in Brazil 2010-07-04 di Wayback Machine., Germany 2010-07-04 di Wayback Machine., India 2009-12-29 di Wayback Machine., Jamaica 2010-07-04 di Wayback Machine., Kenya 2010-03-31 di Wayback Machine., Pakistan 2010-07-04 di Wayback Machine., South Africa 2010-07-04 di Wayback Machine. and Turkey 2010-07-04 di Wayback Machine.. Prepared by the United Nations Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR).
• Wiley Guide to Fair Value Under IFRS [1], John Wiley & Sons.

Pranala luar

• Accounting di Curlie (dari DMOZ)
• The International Accounting Standards Board 1997-05-22 di Wayback Machine.—Free access to all IFRS standards, news and status of projects in progress
• PwC IFRS page with news and downloadable documents
• PricewaterhouseCoopers Taiwan IFRS center
• The latest IFRS news and resources from the Institute of Chartered Accountants in England and Wales (ICAEW)
• Initial publication of the International Accounting Standards in the Official Journal of the European Union PB L 261 13-10-2003
• Directorate Internal Market of the European Union on the implementation of the IAS in the European Union 2006-07-01 di Wayback Machine.
• Ernst & Young newsletters, regulatory updates, web-based learning
• IAS Plus - Comprehensive site on IFRS, maintained by Deloitte
• Free 2010 IFRS Pocket Guide from IASPlus - Deloitte
• Deloitte: An Overview of International Financial Reporting Standards
• KPMG IFRS group 2010-01-09 di Wayback Machine. with news and downloadable documents
• IFRS training in person and e-Learning training, free IFRS newsletter and update bulletin news.
• The American Institute of CPAs (AICPA) in partnership with its marketing and technology subsidiary, CPA2Biz, has developed the IFRS.com web site.
• RSM Richter IFRS page 2008-08-20 di Wayback Machine. with news and downloadable documents related to IFRS Conversions in Canada
• U.S. Securities and Exchange Commission Proposal for First-Time Application of International Financial Reporting Standards by Foreign private issuers registered with the SEC
• Accounting Standards
• Financial Reporting Solutions 2010-10-07 di Wayback Machine. Financial reporting is a critical process involving the collection, analysis, summarization, and presentation of the financial performance of a business.
• IFRS for SMEs Presented by Michael Wells, Director of the IFRS Education Initiative at the IASC Foundation
• International Financial Reporting Standards (IFRS) training courses
• ACCA Approved IFRS Training Firm 2013-09-20 di Wayback Machine. presented by PIRON Education Pvt. Ltd. 2014-01-01 di Wayback Machine.