文章基本信息

标题：Review the Knowledge of Indonesian Management Accountant in International Financial Reporting Standard (IFRS) Compare with Malaysian
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作者：Holly Deviarti ; Holly Deviarti ; Kartika Dewi 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：109
页码：1164-1167
DOI：10.1016/j.sbspro.2013.12.605
语种：English
出版社：Elsevier
摘要：AbstractManagement Accountants (“MA”) are strategic partners in provideing information for decision-making, but they have a problem on how to mastering IFRS (International Financial Reporting Standard) based on the G20 agreement. In this research, there are three main objectives to be achieved, first, Review the knowledge of IFRS in Indonesian MA, then, second, compare it with the Malaysian MA, and, third, learn the application of IFRS in the Malaysian. The research method is a qualitative. The results of the research in sample data will show that the knowledge of IFRS for Indonesian MA still has a minority when compared to Malaysian.
关键词：Management Accountant;G20 agreement;International Financial Reporting Standard