Exploring The Challenges Of Implementing International Financial Reporting Standards (IFRS)

Muhammad Rizal ; Eri Kusnanto
Journal Of Business, Finance, and Economics (JBFE) 📅 2021 Vol 2, No 1 🔗 DOI: 10.32585/jbfe.v2i1.5684
Abstract
This study aims to identify the challenges and factors influencing the successful implementation of International Financial Reporting Standards (IFRS) in Indonesia. Utilizing a qualitative approach, data were gathered through in-depth interviews with regulators, auditors, and financial executives. The findings reveal that the lack of institutional infrastructure, the complexity of IFRS standards, and cultural and linguistic differences are significant barriers to IFRS adoption in Indonesia. Despite these challenges, potential benefits such as enhanced transparency and comparability are recognized, with capacity-building initiatives needed for successful implementation.
Keywords
International Financial Reporting Standards (IFRS); Implementation; Challenges and Obstacles
How to Cite

Muhammad Rizal & Eri Kusnanto (2021). Exploring The Challenges Of Implementing International Financial Reporting Standards (IFRS). Journal Of Business, Finance, and Economics (JBFE), 2(1). https://doi.org/10.32585/jbfe.v2i1.5684

Muhammad Rizal; Eri Kusnanto, "Exploring The Challenges Of Implementing International Financial Reporting Standards (IFRS)," Journal Of Business, Finance, and Economics (JBFE), vol. 2, no. 1, 2021.

Muhammad Rizal; Eri Kusnanto. "Exploring The Challenges Of Implementing International Financial Reporting Standards (IFRS)." Journal Of Business, Finance, and Economics (JBFE), vol. 2, no. 1, 2021.

Muhammad Rizal; Eri Kusnanto. "Exploring The Challenges Of Implementing International Financial Reporting Standards (IFRS)." Journal Of Business, Finance, and Economics (JBFE) 2, no. 1 (2021).

Muhammad Rizal & Eri Kusnanto (2021) 'Exploring The Challenges Of Implementing International Financial Reporting Standards (IFRS)', Journal Of Business, Finance, and Economics (JBFE), 2(1). doi: 10.32585/jbfe.v2i1.5684.

Muhammad Rizal; Eri Kusnanto. Exploring The Challenges Of Implementing International Financial Reporting Standards (IFRS). Journal Of Business, Finance, and Economics (JBFE). 2021;2(1).

Artikel Terkait

Analisis Kinerja Portofolio Saham LQ45 Sebelum dan Sesudah Pandemi COVID-19 di Bursa Efek Indonesia

Juliyana Puspita Sari; Delvi Mayang Sari; Bayu Riski Saputra

Pengaruh Likuiditas, Solvabilitas dan Aktivitas Terhadap Profitabilitas Pada PT. KDB Tifa Finance Tbk Periode 2015-2025

Bidzaksana, Ridzal Muhammad; Novianti Ayu Lesmanah; Siti Habibah; Jelita Zahrani Fadhila; Devandito Nandika Putra; Fazhar Sumantri

Dampak Konflik Iran-Israel terhadap Necara Perdagangan Indonesia

Robbiatul Amalia; Abdul Madjid Musannah; Dies Nurhayati

Pengaruh Struktur Aktiva, Struktur Modal, dan Perputaran modal Kerja terhadap Kinerja Keuangan pada PT Astra International Tbk periode tahun 2010-2025

Bonefasius Dayung; Fazhar Sumantri; Theysa Shalani Pratiwi

Analisis Customer Insight dan Perilaku Konsumen sebagai Fondasi Strategi Pemasaran yang Efektif

Haryati Pertiwi; Ahmad Fikri Sidharta; Arfiani Yulianti Fiyul

Human Capital dan Pertumbuhan Ekonomi: Studi Kasus Provinsi Jawa Tengah Tahun 2017-2023

Rohadatul Aisy; Sudarno Sudarno
Tren Sitasi Jurnal