Siregar, Sylvia Veronica; Djakman, Chaerul Djusman; … - 2020
IFRS convergence in Indonesia, namely complexity to measure fair value, complexity of IFRS-based accounting standards, and … on International Financial Reporting Standards (IFRS) convergence in Indonesia as well as the plan to fully adopt IFRS in … Indonesia. Indonesia is one of the emerging countries with distinct features that could shed some lights on IFRS convergence …