Record Details

Isu Penyatuan Akuntansi Atas Aset Tak Berwujud

Binus Business Review

View Archive Info
 
 
Field Value
 
Title Isu Penyatuan Akuntansi Atas Aset Tak Berwujud
 
Creator Panggabean, Rosinta Ria; Bina Nusantara University
 
Subject —
Accounting, intangible assets
—
 
Description Globalization, technological innovation, and intense competition made companies change from laborbased business to knowledge-based business. Investors use financial statements published by the company as a basis for their investment decisions. Difficulties to compare and interpret financial statements prepared by different rules have led to demands from practitioners and academics on international harmonization, and even support for the unification of accounting standards around the world. Thus, the unification (convergence) of accounting is a big issue, especially at this time which the balance sheet of asset is increasingly dominated by intangible assets. Difficulties to recognize and to record the intangible assets in the financial statements especially Statement of Financial Position are regarded as a major issue in accounting for intangible assets. This article is a literature review of accounting for intangible assets and the impact of globalization, science, and technology against it. The discussion began with outlining the issue of unification of international accounting standards, the advantages, disadvantages, and the parties concerned in relation to accounting convergence. Article discussed later on intangible assets, along with the controversy issues that arised. Alternative solutions along with conclusions and suggestions were at the end of this article.
 
Publisher Bina Nusantara University
 
Contributor —
 
Date 2013-11-29
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
—
 
Format application/pdf
 
Identifier http://journal.binus.ac.id/index.php/BBR/article/view/1398
10.21512/bbr.v4i2.1398
 
Source Binus Business Review; Vol 4, No 2 (2013): Binus Business Review; 821-833
2476-9053
2087-1228
 
Language eng
 
Relation http://journal.binus.ac.id/index.php/BBR/article/view/1398/1257
 
Coverage —
—
—
 
Rights The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article shall be assigned to Binus Business Review and Research and Technology Transfer (RTTO) Bina Nusantara University as publisher of the journal.Copyright encompasses exclusive rights to reproduce and deliver the article in all form and media, including reprints, photographs, microfilms and any other similar reproductions, as well as translations. The reproduction of any part of this journal, its storage in databases and its transmission by any form or media, such as electronic, electrostatic and mechanical copies, photocopies, recordings, magnetic media, etc., will be allowed only with a written permission from Binus Business Review and Research and Technology Transfer (RTTO) Bina Nusantara University.Binus Business Review and Research and Technology Transfer Office Bina Nusantara University, the Editors and the reviewer make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Binus Business Review are sole and exclusive responsibility of their respective authors and advertisers. USER RIGHTS All articles published Open Access will be immediately and permanently free for everyone to read and download.  We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows:• Creative Commons Attribution (CC-BY)• Creative Commons Attribution-Share alike (CC BY-SA)