Struktur Meta Teori Akuntansi Keuangan (Sebuah Telaah Dan Perbandingan Antara Fasb Dan Iasc)

The objectives of this paper is to analyses the structure of meta-theoretical of financial accounting that was used by FASB and IASC to develop the conceptual framework for financial accounting reporting. The discussion of conceptual framework conducted by comparison of the basic different between the FASB and IASC framework, then analyses the constraints to implement IFRS and identify the way out of the constraints faced by the body