Comparative Study of Financial Reporting Act: The Case Study of Indonesia

Research output: Contribution to journalArticle

Abstract

Research aims: This study evaluates the Indonesian Financial Reporting Bill (hereafter: Bill) and provides a recommendation to the Bill. Design/Methodology/Approach: A comparative study was carried out by comparing the Bill with Financial Reporting Acts and other related statutory from the United States of America, the United Kingdom, and twenty-seven members of the Asian-Oceanian Standard-Setters Group (AOSSG).
Original languageEnglish
Pages (from-to)310-341
JournalJournal of Accounting and Investment, Universitas Muhammadiyah Yogyakarta
Volume22
Issue number2
Publication statusPublished - 2021

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