TUGAS AKUNTANSI INTERNASIONAL

INTRODUCTION

1)    In a sense, the international accounting is accounting for international transactions, accounting comparisons between different countries and harmonization of accounting standards in the field of tax authorities, auditing and other accounting areas. Accounting must evolve in order to provide the information required in decision-making in the company in any business environment changes.
Accounting plays a crucial role in society. The purpose of accounting is to provide information that can be used by decision-making to make economic decisions.
In the corporate world of accounting is an information tool, which provide accurate accounting for decision making. Intenasional accounting has a role similar to the larger context, where the scope of reporting is for multinational companies with cross-border transactions and operations of the State or companies with reporting obligations to users in other countries report.
The process was no different accounting and reporting standards specific to the qualifications set out internationally and locally in certain countries.
But the important thing to know about the international dimension of accounting processes in different countries. Where the difference is included, the cultural differences of business practices, political structures, legal systems, currencies, local inflation rate, business risk, as well as rules and regulations affect how multinational companies conduct their operations and deliver its financial statements.
There are some things that the international accounting different from the others, the study of international accounting differences are in:
a. Reporting for MNC / MNE (Multi National Corporation)
b. border
c. Reporting to the other parties in different countries
d. International Taxation
e. International transactions

2)    In international accounting is divided into three broad areas, Accounting includes several extensive process include:
a.    measurement
Can provide in-depth feedback on the probability of a company's operations and financial position of strength. The process of identifying, classifying and counting activity to
and transactions, to provide input regarding the profitability and operating depth.

b.    disclosure
The process by which accounting measurement is communicated to the users of financial statements and used in decision making or process of communicating to the user.

c.    auditing
The process by which the special accounting professionals (auditors) perform attestation (testing) on reliability of measurement and communication processes.

3)    The history of international accounting:
At first, beginning with the accounting system of double-entry (double entry bookkeeping) in Italy in the 14th century and 15. Double entry bookkeeping (double entry bookkeeping), considered the beginning of the creation of accounting. Modern accounting started in double entry accounting was found and used in business activity, namely the multiple listing system (double entry bookkeeping) Luca introduced by paciolo (in 1447).

Double entry bookkeeping (double entry bookkeeping) is a standard practice of recording financial transactions. Bookkeeping process only involves recording transactions in a variety of journals and books giving estimates of the classification code (ie the collection of raw financial data), which became the basis for the accounting systems that collect and organize raw data into useful information.

Luca Pacioli was born in Italy in 1447, he was not an accountant but the priest who is an expert mathematician, and lecturer at several universities in Italy. Luca who first published the basic principles of double accounting system in his book: the Arithmetica geometria proportioni Summa et proportionalita in 1494. However many historians argue that the basic principles of double accounting system is not a pure idea Luca but he only summarizes the accounting practices that took place at the time and publish it. It is recognized by the Lica (Radebaugh, 1998).

Business practices with the reference method venetian Luca wrote the book has become the method adopted not only in Italy but almost all the countries of Europe such as German, Dutch, English.

Dutch accounting in the accounting model to export such as Indonesia, the accounting system in the French Polynesian and African territories under French rule. Reporting framework of the German system is influential in Japan, Sweden, and Russian empires. Half of the 20th century, as growing economic power of the United States, the complexity of accounting issues arise simultaneously. Then accounting is recognized as a separate academic discipline. After World War II, the accounting impact increasingly felt in the western world. Accounting is supported by the development of education (the emergence of business schools), as times change and the development of international relations, the hassle of getting into accounting.

4)    Role of Accounting in the Global Line of Business:
Indonesia's economic downturn caused by the 1997 economic crisis mementalkan John Naisbitt predicted that Indonesia will become one of the tigers of Asia. In 2000, three years after the crisis, at a time when other countries are also affected by the crisis such as Thailand, South Korea, the Philippines and Malaysia have obtained a significant improvement of the economy, Indonesia's economy (GDP) grew only 0.2%.

(Asian Recovery Information Center - ADB: May 2000) Tanri Abeng (1999) in Djalil (2000), states that there are six basic root of the problem that causes slow improvement in Indonesia's economy, namely:
1.    It turned out that the rapid growth of Indonesia before the crisis because it encouraged more investment growth is not due to efficiency and innovation
2.    The majority of the market value of listed companies on the JSE was overvalued (90% of the value of publicly traded companies is determined by the growth expectation, only 10% above the real ability to earn profits; different from developed countries, 30% growth expectation, 70% of real ability)
3.    Company's financial structure is not healthy (loans over 100% compared to its equity, healthy company should be below 50% of ekuitinya)
4.    The existence of mark-up in lending.
5.    Unhealthy concentrations of economic (economic pyramid, above: there are 200 private conglomerate owned by 50 families, were: almost empty.
6.    There is no good governance (the lowest according to McKinsey 1999)

On the other hand, Indonesia faced economic challenges of the 21st century that economic globalization. Economic globalization is a process of economic activity and trade, in which countries around the world into one market power is increasingly integrated with the territorial limits of the state without a hitch.

The Role of Accounting in the Global Capital Markets:
In the era of globalization, businesses and communities have become increasingly complex so requires the development of a variety of disciplines including Accounting. Accounting plays an important role in the economic and social as any financial decisions should be based on accounting information. This situation makes accounting as a profession that is needed existence within business organizations.
The business world faster and faster and very varied. Areas that were not of the thought as the business sector is now a major sector. The development of the accounting profession to rise even more after 1985, followed by the JSE. Bank high interest rates encourage people to find alternatives to meet its capital requirements, increasing competition among companies to be accompanied various problems faced by companies in Indonesia. In the face of all the managers of the company was in dire need of accounting information in decision-making framework.
Accounting has developed very rapidly in line with business growth and development of securities, especially shares in the capital markets business. The American public already knows the business since 1900 (Belkaoui, 2007). In the transaction, both the investors and prospective investors have been using the company's financial information as one of the guidelines in making predictions and for making business decisions, the investment in securities, particularly stocks. Positive developments are happening to the stock business in the U.S. capital markets also showed that companies will need capital also increased in step with market developments. This development also shows that capital markets play an important role in the economy of a country, especially the United States in that era. In addition, it also means that the needs and role of accounting information has become increasingly important.

Summary :
International accounting is accounting for international transactions, accounting comparisons between different countries and harmonization of accounting standards in the field of tax authorities, auditing and other accounting areas. Accounting must evolve in order to provide the information required in decision-making in the company in any business environment changes. The purpose of accounting is to provide information that can be used by decision-making to make economic decisions. Intenasional accounting has a role similar to the larger context, where the scope of reporting is for multinational companies with cross-border transactions and operations of the State or companies with reporting obligations to users in other countries report. The process was no different accounting and reporting standards specific to the qualifications set out internationally and locally in certain countries. But the important thing to know about the international dimension of accounting processes in different countries. Where the difference is included, the difference budayam business practices, political structures, legal systems, currencies, local inflation rate, business risk, as well as rules and regulations affect how multinational companies conduct their operations and deliver its financial statements. In the international accounting is divided into three broad areas, including Accounting is a broad process Measurement, Disclosure, and Auditing.

International accounting history at first, beginning with the accounting double-entry system (double entry bookkeeping) in Italy in the 14th century and 15. Double entry bookkeeping (double entry bookkeeping), considered the beginning of the creation of accounting. Modern accounting started in double entry accounting was found and used in business activity, namely the multiple listing system (double entry bookkeeping) Luca introduced by paciolo (in 1447). Double entry bookkeeping (double entry bookkeeping) is a standard practice of recording financial transactions. Bookkeeping process only involves recording transactions in a variety of journals and books giving estimates of the classification code (ie the collection of raw financial data), which became the basis for the accounting systems that collect and organize raw data into useful information. Business practices with the reference method venetian Luca wrote the book has become the method adopted not only in Italy but almost all the countries of Europe such as German, Dutch, English. Dutch accounting in the accounting model to export such as Indonesia, the accounting system in the French Polynesian and African territories under French rule. Reporting framework of the German system is influential in Japan, Sweden, and Russian empires. Half of the 20th century, as growing economic power of the United States, the complexity of accounting issues arise simultaneously. Then accounting is recognized as a separate academic discipline. After World War II, the accounting impact increasingly felt in the western world. Accounting is supported by the development of education (the emergence of business schools), as times change and the development of international relations, the hassle of getting into accounting.
The Role of Accounting in the Global Business Sector: Indonesia's economic downturn caused by the 1997 economic crisis mementalkan John Naisbitt predicted that Indonesia would be one of the Asian tigers. In 2000, three years after the crisis, at a time when other countries are also affected by the crisis such as Thailand, South Korea, the Philippines and Malaysia have obtained a significant improvement of the economy, Indonesia's economy (GDP) grew only 0.2%.
that there are six basic root of the problem that causes slow improvement in Indonesia's economy, namely:
1.    It turned out that the rapid growth of Indonesia before the crisis because it encouraged more investment growth is not due to efficiency and innovation
2.    The majority of the market value of listed companies on the JSE was overvalued (90% of the value of publicly traded companies is determined by the growth expectation, only 10% above the real ability to earn profits; different from developed countries, 30% growth expectation, 70% of real ability)
3.    Company's financial structure is not healthy (loans over 100% compared to its equity, healthy company should be below 50% of ekuitinya)
4.    The existence of mark-up in lending.
5.    Unhealthy concentrations of economic (economic pyramid, above: there are 200 private conglomerate owned by 50 families, were: almost empty.
6.    There is no good governance (the lowest according to McKinsey 1999)


On the other hand, Indonesia faced economic challenges of the 21st century that economic globalization. Economic globalization is a process of economic activity and trade, in which countries around the world into one market power is increasingly integrated with the territorial limits of the state without a hitch. The challenge consists of sectors: finance, labor, information networks, and trade.
The Role of Accounting in the Global Capital Markets: In the era of globalization, businesses and communities have become increasingly complex so requires the development of a variety of disciplines including Accounting. Accounting plays an important role in the economic and social as any financial decisions should be based on accounting information. This situation makes accounting as a profession that is needed existence within business organizations.
The business world faster and faster and very varied. Areas that were not of the thought as the business sector is now a major sector. The development of the accounting profession to rise even more after 1985, followed by the JSE. Bank high interest rates encourage people to find alternatives to meet its capital requirements, increasing competition among companies to be accompanied various problems faced by companies in Indonesia. In the face of all the managers of the company was in dire need of accounting information in decision-making framework.
Accounting has developed very rapidly in line with business growth and development of securities, especially shares in the capital markets business. The American public already knows the business since 1900 (Belkaoui, 2007). In the transaction, both the investors and prospective investors have been using the company's financial information as one of the guidelines in making predictions and for making business decisions, the investment in securities, particularly stocks. Positive developments are happening to the stock business in the U.S. capital markets also showed that companies will need capital also increased in step with market developments. This development also shows that capital markets play an important role in the economy of a country, especially the United States in that era. In addition, it also means that the needs and role of accounting information becomes increasingly important.

DEVELOPMENT AND INTERNATIONAL ACCOUNTING CLASSIFICATION

1)    culture and historical roots of a State is the first step to identify the factors that affect the accounting. Culture is an important element that should be considered to find out how a social system changed Karen "the influence of culture, namely:
(1) a system of norms and values and
(2) group behavior in their interactions within and outside the system. "

Structural elements that affect the business and cultural
Hofstede tried to examine the structural elements of a strong cultural influence behavior in the organizations and institutions. There are four dimensions that were identified, namely:
1.    Individualism vs. Collectivism
Individualism is the social function of the relative tendency of free and individual mean just take care of themselves and their families. In contrast, collectivism is the tendency of social functions are relatively tight in which each individual to identify themselves as a group with a loyalty that does not need to be asked. The main problem of this dimension is the degree of interdependence of individuals within a society.

2.    Small vs. Large Power Distance
Power Distance is the extent to which members receive power in institutions and organizations is distributed unequally. People in Small Power Distance requires equality of power and the justification for the welfare not of power. In Large Power Distance societies accept a hierarchical order in which each one has its place again without justification. Predator-dimensional problem is how a society handles inequalities among people when it happens.

3.    Strong vs Weak Uncertainly Avoidance
Uncertainly Avoidance is the degree to which community members feel uncomfortable with uncertainty and doubts. Strong Uncertainly Avoidance trying to maintain a society that is so great faith, and less tolerant of people or alternative ideas. Weak inverse for Uncertainly Avoidance. The main theme in this dimension is how a public reaction against the fact that time only goes in one direction and the future is unknown, and whether to try to control the future or let it go.

4.    Masculine vs. Feminine
Masculine in a society that tends to give parameters to the family, Heroism and material successes. Instead, feminism tends to personal relationships, intolerant of weakness and quality of life. The main theme in this dimension is how the society providing social roles related to gender issues.

There are eight factors that have significant influence in the development of accounting:
1.    Sources of funding
2.    Legal system
3.    Taxation
4.    Political and economic ties
5.    Inflation
6.    Level of economic development
7.    Level of education
8.    Culture

Choi et. al (1998: 36) describes a number of environmental factors are believed to have a direct impact on the development of accounting, among others :
1.    Legal System
Codification of standards and accounting procedures seemed natural and appropriate in countries that adhere to code law. In contrast, the formation of a non-legalistic accounting policies by the professional organizations which work in the private sector more in line with the prevailing system in common law countries (common law). In the law of war or other emergency situations nasonal, all aspects of accounting functions may be regulated by a court or government agency. An example is the period of Nazi Germany, when preparations for war intensified and then during World War II the national accounting system requires a very uniform to control all activities of the national economy in total.
2.    Political System
The existing political system in a country, too, accounting coloring, because the political system is "importing" and "export" standards and accounting practices. For example, the existing UK accounting during the turn of the 20th Century, "exported" to the Commonwealth countries. The Netherlands did the same to the Philippines and Indonesia, France to countries in Asia da African colonies. The Germans used to influence the political sympathies, among others, accounting in Japan and Sweden.
3.    The nature of Business Ownership
Public ownership of the shares of the company implies the principles of financial accounting reporting and disclosure are different from companies whose ownership is dominated by the family or the bank. For example, public ownership is very high on the shares in U.S. corporations has resulted in the so-called Sunshine accounting disclosure standards of wide open, while the absence of public participation in the ownership of shares in French companies have limited financial communication is effective only to the channels of communication "insider" only. Bank ownership is high in Germany also produces a response different accounting. In the U.S., AICPA standards make specific recommendations for certain financial and accounting practices used by non-public companies are smaller.
4.    Differences in magnitude and complexity of Business Companies
Dichotomy between large and small companies continues, ranging from insurance, up to all the parent-child hierarchy, including the complexity of the problem. Large conglomerate that operates in a very diverse line of business requires financial reporting techniques that are different from small firms that produce a single product. Multinational companies are also requiring a different accounting system accounting system with domestic firms.
5.    Social Climate
Social climate also contribute to the development of accounting in different parts of the world. In France, leading to social responsibility reporting, whereas in Switzerland is still very conservative so large Swiss firms to report their financial condition is relatively compact. The Italian is still very much oriented to the tax, even in some Eastern countries and South America, together with the bookkeeping and accounting is not considered socially appropriate.
6.    Competency levels of Business Management and Finance Community
Competence or ability of the user business management and accounting output will largely determine the development of accounting. Because the output is as sophisticated and as powerful as any accounting, business management, and if users can not read, interpret, and understand it will not do any good.
7.    Interference with a Business degree Legislature
Regulation of taxation may require certain accounting principles. As in Sweden, where certain tax concessions should be recorded in accounting before it can be claimed for tax purposes; this is also the situation for the LIFO method of inventory valuation in the U.S.. Social protection laws also affect the various accounting standards. An example is the obligation to pay severance dio several South American countries.
8.    There are certain Accounting Legislation
In some cases, there are specific legislative regulations for the rules and certain accounting techniques. In the U.S., the SEC determines standards of disclosure and accounting for large companies, with reference to the FASB.
9.    Speed Business Innovation
Initially, merger and acquisition activity is not taken into account in accounting, but due to the incorporation of a business that is so popular in accounting erofa force also developed to meet the needs of those concerned.
10.    Economic development stage
Countries still rely on the agricultural economy requiring different accounting principles in the advanced industrial countries. In agricultural countries, the level of dependence on credit and long-term business contracts may still be small. So sophisticated accrual accounting is not useful and what is needed is a simple cash accounting.
11.    Economic growth patterns
Stable economic conditions encourage greater competition for existing markets that require a stable pattern of accounting and will be much different in countries where conditions are experiencing a prolonged war.
12.    Status of Education and Professional Organizations
In the absence of an organized professional accounting and accounting source of local authorities of a country, the standards of another area or another country may be used to fill the vacancy. English adaptation of the factors accounting is a significant environmental impact in the accounting world until the end of World War II. Since then, international adaptation process to switch to U.S. sources. Development of accounting, both from the state itself or adapted from other countries, will not succeed unless the environmental conditions such as those listed above are fully considered.

2)    Four approaches to the development of accounting in Western countries with market-oriented economic system:
1.    Based approach to macroeconomic
Under this approach, obtained from the accounting practices and are designed to improve the national macroeconomic objectives. An example of Sweden.

2.    Based on microeconomic approach
In this approach, accounting evolved from the principles of microeconomics. An example of the Netherlands.

3.    Based on an independent approach
Under this approach, derived from accounting and business practices developed on an ad hoc, on the basis of considerations slowly, to try and error. For example the United Kingdom and the United States.

4.    Based on a uniform approach
In this approach, standardized accounting and is used as a tool for administrative control by the central government. An example is the French state.

3)    Dominant In The State of Development of Accounting Practices
Some countries are dominant on the development of accounting include:
1.    French
2.    Japan
3.    United States
In the progress the countries France and Japan are less dominant than the United States. It can be seen from the development of Japanese accounting in its development is currently based on existing IFRS.

4)    Basis of Accounting Classification International Classification of international accounting can be done in two ways, namely:
1.    deductive approach
Which identifies the relevant environmental factors and linking it with national accounting practices, an international grouping or pattern of development proposed.

2.    Inductive approach
Accounting practices were analyzed individually, the pattern of development or grouping identified and at the end of the explanation is made from the standpoint of economic, social, political and other factors.
International accounting classification can be done in two ways: By considerations and empirically.

5)    Differences fair presentation and compliance with law through many problems. This concerns the adjustments made to the application of IFRS as the basis for the presentation. Some problems include:
1.    Depreciation, where the load is determined based on the reduction in the usefulness of an asset during times of economic benefits.
2.    Lease which is substantially the purchase of fixed assets (property) treated as such (fair presentation) or treated as operating leases are common (legal compliance).
3.    Accrued pension cost at the time generated by the employee (fair presentation) paid or charged on the basis of the time you stop working (legal compliance).

6)    An important issue that happened today is about the application of IFRS as the basis for the presentation. So that the countries that have not made adjustments to the fair presentation put through his report.

COMPARATIVE ACCOUNTING

1)    Standard is a regulatory or accounting rules (including also the laws and statutes) that govern the preparation of financial statements. While the default setting is the process of formulation or the formulation of accounting standards. Thus the accounting standards are the result of standard setting. However, actual practice may differ from those determined by the standard. There are four reasons to explain this:
1.    In most countries the penalty for noncompliance with the provisions of the official accounting tends to be weak and ineffective.
2.    Companies may voluntarily report information over banyakdaripada required.
3.    Some states allow companies to ignore the accounting standards if by doing operations and financial position will tersajikan better.
4.    Some countries, accounting standards only apply to financial statements

2)    The relationship between accounting standards and accounting practices are complex and not always move in the same direction. In bnebepara cases, derived from standard practices; on other occasions, the standard comes from practice. Prakrik can be influenced by market forces such as the yng associated with competition for funds in capital markets. Companies that compete for funds may voluntarily provide information beyond what is required in response to requests from investors and other parties to the information. If a request for information is strong enough, the standard can be amended to require disclosure of a previous voluntary.

3)    The accounting system in those countries:
1.    French
France is a major supporter of harmonization of national accounting in the world. The Ministry approved the plan of national economy comptable general (national accounting code) is the first official in September 1947.
comptable general plan contains:
a.    Purposes and principles of accounting and financial reporting
b.    Definition of assets, liabilities, shareholders equity, revenues and expenses
c.    Recognition and valuation rules
d.    Standar account list, pengguanaan provision, and provisions of other books
e.    Example of presentation of financial statements and rules
The main basis of French accounting rules is the 1983 accounting law and accounting decree 1983yang make comptable general plan shall be used by all companies. Both documents are part of the code de commerce.
Accounting Regulation and Enforcement Rules, 5 major organizations involved in standard-setting process in France, namely:
1.    Counseil National de la Comptabilite or CNC (National Accounting Board)
2.    Comite de la Reglementation Comptable or CRC (Accounting Regulation Committee)
3.    Autorite des Marches financiers or AMF (Financial Markets Authority)
4.    Ordre des Experts-Comptables or OEC (Association of Public Accountancy)
5.    Compagnie Nationale des Comptes or aux Commisaires CNCC (Association of National Compliance Auditor)

2.    German
Tax law largely determines the commercial accounting. The principle of determination (Massgeblichkeitsprinzip) determines that the taxable income is determined by what is recorded in the company's financial records. Privisi tax available can be used only if all are recorded.
The third fundamental characteristic of accounting in Germany is its dependence on the statutes and court decisions. Besides those two things that have no binding status or authority.
Regulation and enforcement of accounting, German Institute provides consulting in various stages of making laws that affect the accounting and financial reporting, but nevertheless still punish the most important provisions.
Financial reporting
The main characteristics of financial reporting in Germany is the report by the auditor in person to the board of directors and supervisory board of the company managing the company. This report contains the opinion of the company's future prospects, and in particular the factors that threaten the survival of the company.

3.    Japan
Accounting and financial reporting in Japan reflects a combination of domestic and international influences. Two separate government agency responsible for the regulation of accounting and corporate income tax law in Japan have more influence as well.
Accounting Regulation and Enforcement Rules
The national government still has the most significant influence on accounting in Japan. Accounting regulation is based on three capital market laws and laws of the corporate income tax. Third, and related laws are related to each other.
Financial reporting
Notes accompanying balance sheet and income statement of accounting policies to explain and provide supporting detail as may be found in other countries.

4.    Netherlands
The Netherlands has the provision of accounting and financial statements that are relatively permissive, but the professional practice standards are very high. The Netherlands is the country code of law, but accounting-oriented fair presentation. Financial reporting and tax accounting are two separate activities.
Accounting Regulation and Enforcement Rules
Liberal regulations in the Netherlands remained until 1970 when it enacted the Annual Financial Statements Act. The law is part of a major program changes in the law firm and was introduced in part to reflect the harmonization of company law within the EU is going to happen.
Financial Reporting
Cash flow statement is not required, but recommended by a guidance council and most of the Dutch company makes. Note the financial statements should describe the accounting principles used in the assessment and determination of results and the reasons behind any changes in accounting is done.

5.    English
Accounting in the UK to grow as an independent branch of science and pragmatically address the needs and business practices. Accounting for the UK to the world heritage is very important. Britain was the first country in the world to develop the accounting profession as we know it. The concept of presenting the results and financial position of the fair is also from England.
Accounting Regulation and Enforcement Rules
The two main sources of financial accounting standards in the UK is the company's legal and accounting professions. Activities of a company incorporated in England is widely regulated by the assets of the company referred to as the Act. Law firm expanded and consolidated adjusted throughout the year.
Financial Reporting
UK financial reporting, including the world's most kompherensif. The financial statements are required in addition to the business group's parent company balance sheet only. Nature of the British financial statements is that small and medium sized companies are exempt from many of the financial reporting obligations. Law firms set the size criteria. In general, small and medium sized companies are allowed to prepare accounts which are summarized along with certain required information in a minimum amount. Business groups are small and medium enterprises are exempt from the preparation of consolidated reports.

6.    United States
Accounting in the United States is governed by a private sector entity, but a government agency also has the power to set its own standards. The primary key that links the two systems of power which is divided so that it can work effectively is the SEC Accounting Series Release (ASR).
Accounting Regulation and Enforcement Rules
The U.S. system has no general legal provisions regarding the issuance of audited financial statements periodically. U.S. companies formed under the laws of the state, not federal law. Each state has its own law firm.
Financial Reporting
The consolidated financial statements and financial statements must be issued by the U.S. are usually not only the parent company only carried the report. Consolidation rules require that all controlled subsidiaries must be consolidated in full even if the operation were no longer homogeneous

4)    Differences and similarities of accounting developed countries :
The existence and importance of accounting profession
Accounting profession that is more advanced in developed countries also make the accounting system used by more advanced than in countries that are implementing a centralized accounting system and uniform.

Accounting education and research
Accounting education and research carried out less well in countries that are developing. Professional development is also influenced by education and the quality of accounting research.

The accounting rules
Accounting standards and rules set out in certain countries is certainly not entirely the same as other countries. Role in determining standards of professional accountants and accounting rules were more common in those countries wherewith to enter the professional rules in the rules of the company, such as in Britain and the United States. Meanwhile, Christopher Nobes and Robert Parker (1995:11) explains the presence of seven factors that lead to important differences in the development of international accounting systems and practices.

Such factors include the :
(1) the legal system,
(2) the owner of the funds,
(3) the influence of the tax system
(4) stability of the accounting profession.
(5) inflation,
(6) accounting theory
(7) accidents of history.

The legal system
Company regulations, including in this case is the accounting systems and procedures, much influenced by the legal system in force in a country. Some countries such as France, Italy, Germany, Spain, the Netherlands adhere to the legal system that is classified in the codified Roman law. Codified in law, the rules associated with the basic idea of moral and justice, which tends to be a doctrine. Meanwhile, countries like Britain, the United States and British Commonwealth countries adopted the common law. In common law, the existence of an attempted answer to specific cases and not make a general formulation.
Legal system to determine how individuals and institutions interact. The western world has two basic orientations: the codification of law (civil) and common law (case). Mainly drawn from the legal codification of Roman law and because ode Napoleon. In countries which adhere to the legal system is Latin-codification of Roman law is a complete group that includes the provisions and procedures. Codification of accounting standards and procedures are fair and appropriate thing in there. Thus, in countries that adhere to the codification of law, accounting rules are incorporated in national law and tend to be very comprehensive and covers many of the procedures. In contrast, common law developed on a case by case basis without any attempt to cover all cases in the complete code. Of course, there is a fundamental law, but tended to be less detailed and more flexible when compared with the general codification system. This encourages businesses to try and allow the application of judgment. Common law derived from English case law. In most common law countries, the accounting rules established by private sector professional organizations. This allows accounting rules become more adaptive and innovative. Except for the provisions of a broad base, most of the accounting rules are not incorporated directly into the basic law. Codification of the law (legal code) tend to stare at the payload (contents) of its economy. For example, the lease under the common law rule is usually not capitalized. Instead, the lease under the general law can basically be capitalized if it becomes part of the property buyer.

Sources of funding
By source of funding, the company can be grouped into two. The first group is a company that gets most of the funds of the shareholders in the capital market (shareholders). The second group is a company that gets most of the funds of the bank, state or family funds. Generally, in countries with a majority of companies owned by shareholders but the shareholders do not have access to internal information, the more demands on the disclosure (disclosure), examination (audit) and get an unbiased (fair information). In countries with strong equity markets, such as the United States and Britain, accounting has a focus or how well management runs the company (profitability) and is designed to help investors analyze the future cash flows and the associated risks. Full disclosure is made to comply with extensive public ownership. Instead, the credit-based system in which the bank is the main source of funding, accounting has focused on the protection of creditors through conservative accounting measures in minimizing the payment of dividends and maintain adequate funding in the framework of protection for borrowers. Because financial institutions have the direct access to what information is desired, an extensive public disclosure deemed unnecessary. Examples are Japan and Switzerland.

Tax system
Countries like France and Germany using the company's financial statements as a basis for determining income tax debt, while countries like the United States and Britain to use financial statements have been adjusted by the tax code as a basis for determining the tax debt and delivered separately to the financial statements to shareholders . The extent to which the tax system may affect the accounting system is to look at tax laws determine the extent to which accounting measurement (accounting measurement). In Germany, books must be equal to the tax according to commercial accounting. Whereas in many other countries such as Britain, the United States and also includes Indonesia, there are rules - rules that differ between taxation and commercial companies. The most obvious example of this is depreciation. In most countries, tax legislation effectively determines accounting standards because the company should record revenue and expenses in their accounts to claim the tax purposes. In other words, financial and tax accounting tax is the same. In this case, as an example is the case in Germany and Sweden. In other countries like the Netherlands, different financial accounting and tax: taxable income is basically the accounting profit adjusted for differences in tax law. Of course, when the separate financial accounting and tax, tax rules sometimes require the application of certain accounting principles. Inventory valuation according Last Sign In First Out (last-in, first-out, LIFO) in the United States is an example.

Accounting profession
Bodies were formed as a container of different professions in each country, and the results of the rules or standards are affected by the shape, authority and members of such bodies. In some countries it was found that the separation of the accounting profession, as a tax expert or just as a corporate accountant. Members of a governing body of accounting standards may consist only of the public accountant or involve parties from business groups, industry, government and educators. The level of education and experience in the practical world as a condition of a person to become a member agency will also determine the quality of accounting standards and rules as the output produced.


Source :
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