professionals involved in reforming the local government finance and accounting systems, that are trying hard to become a language … hand: budget and accounting. …

hereafter) is affected by the banking nature whether Islamic or conventional, by the bank accounting standards whether rule …-based local Generally accepted accounting principles (here after local GAAP) or principle-based International Financial Reporting … governance system. On the use of accounting standard, we argue that banks using IFRS standard may exhibit lower evidence of …