Minggu, 08 April 2012

Akuntansi Internasional part 2

PART II
Development of International Accounting and International Accounting Classification

Furthermore Choi et.al (1998: 38) revealed that the structural development of international accounting happens now includes serving as follows:
Pattern of Comparative Development.
The approach developed by Mueller differently to the development of accounting can be observed in western countries that have market-oriented economic system include:
1. Makorekonomis pattern
Business enterprise goal of course is narrower than the national economic policy. The Company has certain goals to be achieved, often operate in a dimension of time and space is limited, and accountable to the groups a clear ownership. Consequently, normally follows the company’s goal of national policy. This is not an absolute condition, because the company is part of the business that affects public kepntingan and directing national policies, so there is a causal relationship of reciprocity.
There are three statements related to this pattern are:
  1. Business enterprise is an essential unit in the structure of a country’s economy.
  2. Business companies achieve their goals with the best possible way through its activities in close coordination with the policy-the policy of the national economy in its environment.
  3. The public interest is well served if the company’s accounting business is closely linked with national policy.
Financial accounting-oriented makrekonomi may formally recognize the value of the discovery of mineral or oil content, calculate depreciation on productive equipment based on units of production, and allow the elimination of certain expenses quickly if this is of interest to regional or national economic development.

Factors that Influence Development of Accounting
Factors that influence the development of international accounting are:
1. Sources of Funding
In countries with strong equity markets, accounting has focused on how well management runs the company (profitability), and is designed to help investors analyze the future cash flows and related risks. Instead, the credit-based system in which banks are the main source of funding, accounting has focused on the protection of creditors through conservative accounting measurements.
2. Legal System
The western world has two basic orientations: the legal code (civil) and common law (case). In code law countries, law is a complete group that includes the provision of accounting rules and procedures that are incorporated in national law and tend to be very complete.
3. Taxation
In most countries, tax rules effectively set the standard because the company should record revenue and expenses in their accounts to claim it for tax purposes. When separate financial accounting and tax, tax rules sometimes require the application of certain accounting principles.
4. Inflation
Inflation causes the distortion of historical cost accounting and affect the propensity (tendency) of a country to apply the changes to the accounts of the company.
5. Political and economic ties
Political & Economic factors influence the development of international accounting because of government policy and the current economic situation in a country that can make the accounting difficult to develop.
6. Level of economic development
These factors influence the types of business transactions are conducted in an economy and determine what is most important.
7. Culture
Four dimensions of national culture, according to Hofstede: individualism, power distance, uncertainty avoidance, masculinity.
8. Level of Education
Standard accounting practices are highly complex would be useless if misunderstood and misused. Disclosures about the risks of derivative securities will not be informative unless it is read by the competent authorities.

A. Factors that influence the development of international accounting there are eight, namely:
1. Sources of funding
In countries with strong equity markets, accounting has focused on how well management runs the company (profitability), and is designed to help investors analyze the future cash flows and related risks. Instead, the credit-based system in which the bank is the main source of funding, accounting has focused on the protection of creditors through conservative accounting measurements.
2. Legal System
The western world has two basic orientations: the legal code (civil) and common law (case). In code law countries, law is a complete group that includes the provision of accounting rules and procedures that are incorporated in national law and tend to be very complete. In contrast, common law developed on a case by case basis without any attempt to cover all cases in which a complete code.
3. Taxation
In most countries, tax rules effectively set the standard because the company should record revenue and expenses in their accounts to claim it for tax purposes. While a separate tax and financial accounting, tax rules sometimes require the application of certain accounting principles.
4. Politics and Economics Association
Political & Economic factors influence the development of international accounting because of government policy and the current economic situation in a country that can make the accounting difficult to develop.
5. Inflation
Inflation causes the distortion of historical cost accounting and affect the propensity (tendency) of a State to apply the changes to the accounts of the company.
6. Levels of Economic Development
These factors influence the types of business transactions are conducted in an economy and determine what is most important
7. Level of Education
Standard accounting practices are highly complex would be useless if misunderstood and misused. Disclosures about the risks of derivative securities will not be informative unless it is read by the competent authorities
8. Culture
Four dimensions of national culture, according to Hofstede: individualism, power distance, uncertainty avoidance, masculinity International Accounting Developments should be followed by the ability of an individual who is engaged in accounting to contribute to advancing accounting. International Accounting is a liaison between states. Eight factors that influence the development of international accounting should be well understood in order to create harmony between countries that trade, in Indonesia alone international accounting developments are very rapid, as has been accompanied by the relations between other countries are getting stronger.
B. Accounting Developments in the approach to market-oriented economy

Four approaches to the development of accounting in Western countries with market-oriented economic system:
1. Based approach to macroeconomic
Under this approach, obtained from the accounting practices and are designed to improve the national macroeconomic objectives. An example of Sweden.
2. Based approach mikroekonom
In this approach, accounting evolved from the principles of microeconomics. An example of the Netherlands.
1. Based on an independent approach
Under this approach, derived from accounting and business practices developed on an ad hoc, on the basis of considerations slowly, to try and error. For example the United Kingdom and the United States.
2. Based on a uniform approach
In this approach, standardized accounting and is used as a tool for administrative control by the central government. An example is the French state.
c. The dominant state in the Development of Accounting Practices
Some countries are dominant on the development of accounting include:
  1. France
  2. Japan
  3. United States
In the progress the countries France and Japan are less dominant than the United States. It can be seen from the development of Japanese accounting in its development is currently based on existing IFRS.
D. Basic knowledge of Accounting Classification
Classification of the International Accounting basis of international accounting classification can be done in two ways, namely:
1. Deductive approach
Which identifies the relevant environmental factors and linking it with national accounting practices, an international grouping or pattern of development proposed.
2. Inductive Approach
Accounting practices were analyzed individually, the pattern of development or grouping identified and at the end of the explanation is made from the standpoint of economic, social, political and other factors.
International accounting classification can be done in two ways:
By considerations and empirically.
Accounting with Law General Legal Code. Accounting can also be classified in accordance with the legal system of a country.
1. Accounting in common law countries have oriented characteristics of the “fair presentation”, transparency and full disclosure as well as the separation between financial and tax accounting. Accounting for common law is often referred to as the “Anglo Saxon”. Accounting originated in England and then exported to countries such as Australia, Canada, Hong Kong, India, Malaysia, Pakistan and the United States.
2. accounting in code law countries have a legalistic-oriented characteristics, does not allow disclosure of the amount is less, and conformity between financial and tax accounting. Accounting code of law is often called the “continental”, and is mostly found in Continental European countries and their former colonies in Africa, Asia and America.


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