Pemenang Lomba Video Akuntansi APA Fest 2021 - Sejarah Akuntansi Dunia dan Indonesia

In 1494, a mathematician from Italy named Luca Pacioli wrote a book that contained a system of book records or what we know as Debit Credit. Over the years, more precisely in the 1500s, two accuracy recorders were introduced, which were modified based on the book Luca Pacioli. This system is called the Dutch system and the English system.

and these two systems are known as the Continental System. 200 years later, marked by the formation of the United States, then this system of land registration has undergone a development called the American system or

The system is more familiar with the Anglo-Saxon system and for addition, this system until now is still used as a standard accountancy domain worldwide. Even so, the development continues to form an international accounting committee that we know as the International Accounting Standard Committee

or commonly known as IASC. And this IASC defines 41 accounting standards known as International Accounting Standard or IAS. Well, during 27 years of operation, an innovation appeared in 2001 called International Finance Reporting Standard or IFRS with a new institution, namely IASB.

This is done so that the reporting of accounting reports is standardized internationally or globally. Well, that's the history of accounting in the world. Unlike Indonesia, the reporting system was first established by the VOC, namely when the Netherlands still ruled Indonesia, or more precisely in 1642.

Because this system was established by the Dutch, the system used was the Continental system. Then, after Indonesia was liberated, in 1957, a institution was formed that established all accounts in Indonesia, namely the Indonesian Accounting Association or what we usually know as IAI. Then, there was a change in the 1960s.

which was the beginning of the change of the Continental System into the American System or the Anglo-Saxon in Indonesia. This was caused by the many investments of American companies that entered Indonesia. Then in 1974,

the principle of Indonesian Accreditation was established which was then developed again in 1984 where the principle of Indonesian Accreditation follows or is based on international standards namely IAST which happened at that time. Ten years later, the standard of lack of accretion was established or we are usually familiar with SAK or PSAK which at that time was still based on IAST

until 2008, when the standard domain changed to IFLS until now.