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时间:2021-10-24 15:00 来源: Essay代写

摘要:这篇文章讲述的是在印度尼西亚,财务报告质量关系着投资人的投资信心,而由于一系列打击使得投资人的信心下降......

留学Accounting Essay范文

 

印度尼西亚的财务报告要求,设置四个不同的政府机构来负责管理具体部门和行业。这四个机构分别是印尼银行,印尼金融机构监督局,总局税收和财务部。这些机构中的每个人在印度尼西亚的框架的不同部分,都有不同的责任,但每个都有助于维持秩序。这样说来印度尼西亚的财务报告环境仍然需要改善,但较过去十年已作出一些实质的改善。在 1990 年代后期,一系列的丑闻报道损害了投资者的信心,于是政府意识到它必须去提高其财务报告的质量。当1997年印尼盾暴跌以及1998年许多国家的大公司破产时,提高财务报告质量已经迫在眉睫了。

 

在 1998 年 5 月苏哈托总统被迫辞职,由此结束他三十二年的统治,这标志着被他控制的国家会计环境的情况 (即在印度尼西亚的会计和审计) 结束了。新上台的政府试图通过加强法规来提高财务信息披露的质量,从而增强投资者的信心 ;它也减少对印度尼西亚银行的控制力度,以及重新定义并减少财政部的责任。现在受政府控制的印度尼西亚银行,是管理该国的货币政策并规定对银行和经营的金融机构的财务报告要求。它有一个且唯一一个的目标是建立起稳定的印尼盾,并保持稳定。

 

Indonesias Financial Reporting Accounting Essay

 

Indonesia's financial reporting requirements are set by four different government agencies which are responsible for regulating the specific sectors and industries. These agencies are the Bank of Indonesia, Bapepam, Directorate General of Taxation, and Ministry of Finance. Each of these agencies has responsibility over different parts of Indonesia's framework, and each helps to keep the other in line. With this said the financial reporting environment in Indonesia is still a work-in-progress, but has made some substantial improvements over the past decade. In the late 1990's, after a series of reporting scandals undermined investor confidence, the government realized it had to improve its quality of financial reporting. This came to the forefront in 1997 when the Rupiah collapsed, and by 1998 many of the country's major companies were bankrupt.

 

In May of 1998, President Suharto was forced to resign, ending his thirty-two year reign and marking the end of his control of the country's accounting environment (Accounting and Auditing in Indonesia). The newly controlled government attempted to tighten the regulations in order to improve financial disclosure and investor confidence; it also let go of its grip on Bank Indonesia, as well as redefined and narrowed the responsibilities of Bapepam. Bank Indonesia, now free of government control, administers the country's monetary policies and prescribes financial reporting requirements for banks and financial institutions operating there. Its one and only goal is to establish rupiah stability and to maintain it. With the Bapepam's new ability to focus on just one job, the supervisor and overall securities regulator of the stock market, it is able to spend more time creating a more transparent capital market that public investors can trust. It works together with the privately operated Jakarta Stock Exchange and Surabaya Stock Exchange, and they determine the reporting requirements of domestic companies raising money by issuing shares of stock. It is also overseen by the Ministry of Finance to ensure that it keeps moving in the right direction. Its function and goal is very similar to that of the Securities and Exchange Commission (SEC) in the US as it administers the Accountancy Law.

 

The Directorate General of Taxation prescribes the specific accounts and financial statements which must be included in the financial reports. A very significant group is the Indonesian Institute of Accountants which was founded in 1957 (IAI), and is an extremely important group in setting the financial reporting framework and setting the accounting standards even though the it is not an appointed licensing body of accountants. The IAI delegated to the Indonesian Accounting Standards Board (DSAK) the responsibility of establishing authoritative accounting pronouncements. The cornerstone of the generally accepted accounting principles in Indonesia was prepared by the IAI and is called the Indonesia Accounting Principles (Professional accounting Bodies).? The IAI also is responsible for keeping up with popular topics and discussions that may affect accounting standards. Deriving from the regulations set forth by both the Bapepam and DSAK, this collective group of work is referred to as Indonesian GAAP (INA GAAP).

 

INA GAAP covers the accounting pronouncements for companies that claim Indonesia as home, and it requires the following statements to be presented: balance sheet, income statement, statement of changes in equity, statement of cash flows, and the notes to the statements. The financial statements should also be consolidated when applicable and comparative for a period of at least two years. INA GAAP uses the historical cost, but certain assets may be revalued if the net realizable value is below cost. The accrual method is used to recognize revenue and expenses, or at least once the amount is reliable. The equity method of accounting for investments is used, which means they record the initial investment at cost and then adjust based on the company's proportional share of income or losses (IFRS Compared to Indonesian GAAP, KPMG). A company has the option of using FIFO, LIFO, or the weighted-average method of determining the cost of goods sold. When comparing the standards and pronouncements between the INA GAAP and IFRS, they are relatively the same except for some minor variances. INA GAAP has the same overall goal of achieving transparency and fair disclosure on its financial statements so investors can make the best decision possible given the information. Although the goal of INA GAAP is the same, it is very difficult in a developing country such as Indonesia to enforce and maintain these standards (IFRS and Indonesian GAAP, Deloitte). The Bapepam, INA GAAP and the Ministry of Finance need to work together and enforce sanctions on those who don't properly institute and follow the standards; hopefully in the near future these ideas will be engrained into the people and businesses of Indonesia.

 

本文标签: 投资会计财务报告

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