PERBEDAAN UTAMA DALAM PRINSIP

AKUNTANSI DI SELURUH DUNIA

Measurement Basis Amerika Serikat Uni Eropa Brasil Swiss China Jepang Indonesia

Property Historical cost Periodic Historical cost plus Usually historical Historical cost Historical cost
required revaluations (IAS 16) inflation adjusments cost but lower required normally required
valuations permitted but land can be
revalued

Plant & Equipment Historical cost Revaluations Historical cost plus Usually historical Historical cost Historical cost
required permitted (IAS 16) inflation adjusments cost required required

Inventories Lower of cost Lower of cost and Lower of cost and Lower of cost and Provisions for Normally at cost,
and market market (Net market (Net net market losses permitted Lower of cost and
(Net realizable realizable value) realizable value) Various methods Various methods market permitted
value) FIFO LIFO not Weighted permitted permitted Various methods
LIFO permitted Permitted (IAS 2) average or FIFO, including LIFO permitted
LIFO not including LIFO
Permitted
Depreciation accounting Usually straight line- Usually straight line- Usually straight line Accelerated Usually straight line Accelerated
based on useful based on useful methods permitted methods permitted
economic life economic life (IAS
16)
Construction contracts Percentage of Percentage of Percentage of Completed contract Completed contract Completed contract
completion completion completion method permitted and Percentage of and Percentage of
method Method (IAS 11) permitted completion methods completion methods
permitted permitted
R & D cost expensed Expensed Capitalization Usually expensed All expensed except
immediately immediately (IAS 38) permitted immediately legal costs and
patent registration
Measurement Basis Amerika Serikat Uni Eropa Brasil Swiss China Jepang Indonesia

Borrowing costs of Treated as cost of Usually expensed Treatment as cost of Treatment as cost of Treatment as cost of Treatment as cost of
assets the asset immediately (IAS 23) the asset permitted the asset permitted the asset permitted the asset permitted

Exchange rates for Actual or average Closing rate (IAS 21) Average or closing Usually Average Average rates Average or closing
income statement rates rates rates rates
translation
Retirement benefits Cost based on Cost based on Costs expensed as Cost based on Costs expensed as Present value of
accrued benefits accrued or projected paid accrued or projected paid projected benefits
benefits (IAS 26/FRS benefits
17)
Deffered taxation Full deferral Full deferral (IAS 12) Accounting income Accounting income Recognized to the Temporary
strongly influenced strongly influenced extent of taxable differences less non
by tax rules by tax rules profit in the next 3 recoverable amount
years
Business combination Pooling not Pooling not Purchase method Pooling permitted in Purchase method Some Pooling
permitted permitted (IFRS 3) normally required specified normally used, no permitted
circumstances requirement
Goodwill Non amortization Non amortization Amortization Immediate write-off Amortization Amortized, no more
method required- method required- method required permitted method required, than 20 years
subject to subject to contract 10 years
impairment tests impairment tests
(IAS 36/FRS 11) is
not so currently, but
is expected to be
soon, as the U. K.
has declared intent
to converge with IAS
Intangible Amortized according Carried at cost, Capitalization Capitalization Amortized over Amortized over
to usage trend some amortized, can be permitted subject to permitted subject to estimated useful life, useful life
assets subject to revalued (IAS 38) amortization amortization max of 10 years
impairment tests
DAMPAK PERBEDAAN AKUNTANSI AMERIKA
SERIKAT DENGAN INGGRIS: SUATU ANALISIS
KUANTITATIF
Penggunaan GAAP Amerika Serikat sebagai suatu ukuran, maka dapat
dilihat sebagai suatu penilaian hubungan antara pelaporan laba
dibawah GAAP inggris dan pelaporan laba GAAP Inggris yang
disesuaikan dengan GAAP Amerika Serikat.
Indeks konservatisme dapat dihitung, seperti ditunjukan oleh Grey
(1980), menggunakan rumus sebagai berikut:

1-( )

RA = Laba setelah disesuaikan

RD = Laba
Dalam kasus prinsip akuntansi Amerika Serikat versus Inggris, rumus akan menjadi :
.. ..
1-( )
| .. |

Partial index of conservation = 1 - ( )
| .. |

Secara ringkas, perbedaan antara praktek mengenai prinsip-prinsip akuntansi

Amerika Serikat dan Inggris lebih sedikit konservatif, Amerika Serikat memiliki
dampak yang jauh lebih kuantitatif atas suatu laba yang berkaitan. Walaupun hal
itu bertentangan dengan kekuatan yang diharapkan dari dua Negara utama Anglo-
Amerika tersebut dengan tradisi akuntansi serupa, suatu pertanyaan penting
namun menunjukkan.