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 language | English |
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Pages (from-to) | 310-341 |
Journal | Journal of Accounting and Investment, Universitas Muhammadiyah Yogyakarta |
Volume | 22 |
Issue number | 2 |
Publication status | Published - 2021 |