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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Article
Author(s)
Abdillah Arif Nasution, Wardayani, Zul Azmi, Iskandar Muda
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DOI:10.17265/1537-1506/2018.02.002
Affiliation(s)
University of Sumatera Utara, Medan, Indonesia
ABSTRACT
This study aims to explore
fundamental issues related to IFRS adoption in Indonesia, including how
educational accounting anticipates IFRS implementation in 2012, the readiness
of Indonesian accountants to face the implementation of IFRS and the
liberalization of accounting services and PPA preparedness to make accountants, who are competent and
able to compete in the global market. The research method used in this research
is descriptive research method by using data from various sources of literature
such as books, information from mass media and internet. The results of this
study indicate that IFRS implementation will be done taking a
lot of changes in mindset, paradigm,
and accounting teaching patterns. A curriculum improvement should be made to
create accountants ready to compete in the global marketplace.
KEYWORDS
IFRS, accounting educational
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