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Proposal Seminar Internasional IFRS
 

BACKGROUND

International Financial Reporting Standards (IFRS) have been developed rapidly in the last three years. Five new IFRS have been issued by the International Accounting Standard Board (IASB) during 2009-2012 and many projects of new standards are in the progress.

Indonesia completed its first phase of IFRS convergence in 2012 by adopting IFRS as of 1 January 2009 and ready to go to the second phase of IFRS convergence aiming for full adoption of IFRS. However, the adoption of principle-based internationally recognised standard is not without challenges. For Indonesia, the shifting from rule based to principle based requires changes of mind set amongst accountant professionals. The IFRS convergence has also forced Indonesian accountants to learn many new accounting standards over the last three years.

Among ASEAN countries, Indonesia is not alone in the process of IFRS convergence. The wave of IFRS adoption in ASEAN countries at 2012 supports the ASEAN Economic Community 2015. The AEC areas of cooperation include human resources development and capacity building; recognition of professional qualifications; closer consultation on macroeconomic and financial policies; trade financing measures; enhanced infrastructure and communications connectivity; development of electronic transactions through e-ASEAN; integrating industries across the region to promote regional sourcing; and enhancing private sector involvement for the building of the AEC. In short, the AEC will transform ASEAN into a region with free movement of goods, services, investment, skilled labour, and freer flow of capital. Thus, the readiness of accounting profession to embrace AEC 2015 is pivotal.

Nevertheless, Indonesia is far behind accountant professionals in neighbouring countries such as Malaysia, Philippines and Singapore which are in the same phase of IFRS. While Indonesian accountants are learning IFRS as of 1 January 2009, their accountant colleagues in other countries are busy following the current progress of IFRS projects as being deliberated by IASB. If Indonesian accountants do not accelerate its learning effort, the knowledge gap between Indonesian accountants and their international colleagues will only be worsened.

Thus, it is important to advance the learning effort and to push Indonesian accountant to learn the new IFRS and current projects, even though they have not been converged in to Indonesian standard. Therefore accountant professionals in Indonesia will be in the same page with other international colleagues and may contribute to the current debates of IFRS. The Indonesian Institute of Accountants and ASEAN Federation of Accountants, with support from IASB will host an international seminar titled IFRS Dynamics 2013 and Beyond: Impact to Indonesia to meet the knowledge gap of Indonesian accountants.

 

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