KESESUAIAN PENERAPAN IFRS No. 21 TENTANG "PENGARUH PERUBAHAN KURS MATA UANG ASING" DENGAN KONDISI EKONOMI DIHUBUNGKAN DENGAN PERAN AKUNTAN DALAM MENDUKUNG HARMONISASI PENERAPAN IFRS DI INDONESIA

Abstract

Globalization that has made siqnificant effect in business's world, as long as it positive, has led the business's world to be more efficient in order to win the competition in the gtobat wortd. The business world has been advantaged with the gtobal business itself, such as the increasing of market shares, gaining multipte profits, expanding competitive advantages, adding global equity, enlarge experienced personnel, etc. ln other hand, this globalization  has negative effects ioo, such as the complexity caused by intencountry poticy on goods and services turnover. The effects of global business has emerged the need of Financial  statements which are prepared by the busr'ness,s world to be understandable by global users. These Financial statements shoutd be organized in the same basis and same accounting  methods(IFRS) so the global users can use them and compare them with others, so then the economic decisions they make could be more precise. To persuade people in using the same accounting method in every country (uniformity) is very hard to be realized because every country which has differe'nt cultures will make different business practices so witt need different accounting standard too. Moreover, becaLtse lf's very difficult to achieve the uniformity, we should  try to harmonize them so the variations in using accounting method are getting smaller and smaller. ln lndonesia, Accountants play important roles in achieving the harmonization in using IFRS in lndonesia. Further explanation  about the accountants' roles in attaining this and the relations IFFS No. 2t about the impact of foreign currency exchange rate with the economic condition can be read at the end of this writing.