Konvergensi IFRS dan Pengaruhnya terhadap Perpajakan

Adopting IFRS (International Financial Reporting Standards) will make financial statements presented on the same basis. Many countries have changed their generally accepted accounting principles by adopting or converging IFRS. Indonesian Institute of Accountants or IAI, authorized in standardizing accounting treatments in Indonesia, stipulates that IFRS convergence is effective from 1 January 2012. However, IFRS adoption or convergence in a country will result in various implications. One of them is tax impact. This research which entitles �IFRS Convergence and Its Impact to Taxation� is aimed to (1) identify diferences between new accounting treatment based on IFRS and prevailing income tax regulations, and (2) identify tax issues and tax impacts resulting from IFRS convergence in Indonesia. To obtain comprehensive understanding in the impact of IFRS convergence to taxation, at the first step, the research started from identification of accounting standards. It includes (a) identifying objective and scope of an accounting standar