ANALYSIS THE USE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN PT TELEKOMUNIKASI INDONESIA, TBK

Abstract

This study aims to determine the use of terminology International Financial Reporting Standards (IFRS) in companies that have implemented IFRS on its financial statements. The study used a qualitative approach with a case study. The data collection was done by interviewing staff, managers, and the chairman of the implementation of IFRS or IFRS known as Task Force under the Financial Division of Logistics and Policy at the central office PT Telekomunikasi Indonesia Tbk (Telkom). The results of this study indicate that the use of IFRS terminology in PT Telkom through the phases that have been scheduled by the IFRS Task Force team. IFRS terminology used by PT Telkom is a full adoption of the transaction based. Terminology full adoption of IFRS-based transactions are implemented through four phases. The fourth phase consists of the assessment phase, design, implementation stages of implementation to sustain. Application of transaction-based terminology full adoption of IFRS has been operating effectively. Effectiveness is shown composed of four phases PT Telkom achieved in accordance with the scheduled time

Keywords: Full Adoption Based Transaction., IFRS, IFRS terminology


Article Review Status: Published

Pages: 86-98 (Download PDF)

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