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SPA FEB UI
SPA FEB UI Mohon Tunggu... Akuntan - Himpunan Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia

Studi Profesionalisme Akuntan (SPA) Faculty of Economics and Business Universitas Indonesia (FEB UI) is a student organization in FEB UI whose member are its accounting students. SPA FEB UI was established on August 22nd, 1998. Initially, SPA was a place for accounting students to study and focus on accounting studies. Nowadays, SPA has grown to become an organization which is not only a place to study and discuss about accounting issues, but also a place for accounting students to develop themselves through non-academic opportunities. Furthermore, SPA builds networks and relation to other communities, such as universities, small medium enterprise, academicians, and practitioners. Through these project, SPA always tries to give additional values to its stakeholders, especially FEB UI accounting students.

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Money Pilihan

Lost in Translation: The Barrier of International Accounting Standards

21 Mei 2021   15:28 Diperbarui: 21 Mei 2021   15:35 310
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DAFTAR PUSTAKA

Abd-Elsalam, O. H., & Weetman, P. (2003). Introducing International Accounting Standards to an emerging capital market: Relative familiarity and language effect in Egypt. Journal of International Accounting, Auditing & Taxation.

Evans, L., & Baskerville, R. (2011). The darkening glass : Issue for translation of IFRS. The Institute of Chartered Accountants of Scotland.

Hall, E. T. (1976). Beyond culture. Imprint Garden City, NY: Anchor Press.

Hellmann, A., Perera, H., & Patel, C. (2010). Equivalence of IFRS across languages: Translation issues from English to German. Macquarie University. Working paper.

Huerta, E., Petrides, Y., & Braun, G. (2013). Translation of IFRS: Language as a barrier to comparability. Research in Accounting Regulation.

Hussein, M. E. (1981). Translation problems of international accounting standards. International Journal of Accounting. 

IFRS Translations. (n.d.). Retrieved November 18, 2020, from https://www.ifrs.org/issued-standards/ifrs-translations/

Nevgi, A., Nishimura, S., & Tella, S. (2008). The effect of high context/low context culture to university teachers use of ICTs in teaching and to teaching approaches in Finland, Japan and India. Conference paper London SOTL 7th international conferences. London, UK

Tsakumis, G. T., Campbell, D. R., & Doupnik, T. S. (2009). IFRS: Beyond the standards. Journal of Accountancy.

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