TEORI AKUNTANSI DAN RUANG LINGKUP PENGAJARANNYA

Abstrak

Along with period development and globalization current, accountancy theory and the instruction experience development enough significant. Even less with begin occur IFRS at various world split, so accountancy theory instruction includes IFRS, standard operative accountancy, financial accounting standard for example ETAP and PABU. Beside still to interesting and relevant to discussed about accountancy history, environment that influence accountancy, accountancy thinking methodology, financial statement and elements, disclosure, price change, and certain effort areas accountancy, accountancy for example lease, pension fund accountancy, and accountancy for business combination. This article aim to explain accountancy, accountancy theory, accountancy theory scope and the instruction, quoted from various literature about accountancy theory.