Kelompok Before MID After MID

 Overview of Accounting Theory  Liabilities measurement

 Pragmatic Theories Challenges for Standart Setter
 Syntactic and Semantic Theories
Kel 1  Normative Theories
 Positive Theories
Other Perspectives and Issues

 The Theories of Regulation Relevant to  Expenses and Revenue Measurement

Accounting and Auditing  Challenges for Standard Setters
 How the Theories of Regulation Apply to
Accounting and Auditing Practice
 The Regulatory Framework for Financial
Kel 2 Reporting
 The Institutional Structure for Setting
Accounting and Auditing Standards
*) searching UU Pelaporan Keuangan

 The Role of Conceptual Framework  Contracting Theory

 Objectives of Conceptual Frameworks  Agency Theory
 Developing a Conceptual Framework  Agency Problems
 A Critique of Conceptual  Signaling Theory
 Framework Projects  Political Process
Kel 3  Conceptual Framework for Auditing  Agency Cost
Standards  Empirical Test of Theory and
*) Kerangka konseptual KIESO terbaru Evaluating the Theory
Kerangka konseptual Akt syariah 101  Issues for Auditors

 Importance of Measurement  Philosophy of Positive Accounting Theory

Scales
 Permissible Operations of Scales
 Types of Measurement
 Reliability and Accuracy
Kel 4  Measurement in Accounting
 Measurement Issues for Auditors
 Strenght of Positive Theory
 Scope of Positive Accounting Theory
 Capital Market Research and the Efficient
Market Hypothesis
 Impact of Accounting Profits Announcements
on Share Prices
 Trading Strategies
 Issues for Auditors

 Income and Capital Measurement System  Definition and Scope

 Historical Cost Accounting  Why is Behavioral Accounting Research
 Current Cost Accounting (BAR) Important?
 Financial Capital versus Physical Capital  Representativeness: the Evidence
Kel 5  Exit Price Accounting  Accounting and Behaviour
 Value in Use versus Value in Exchange  Limitation of BAR
 A Global Perspective and IFRS Issues for Auditors
Issues for Auditors

 Asset measurement  Standard Setting: Economics Issues

Kel 6  Challenges for Standart Setter  Standard Setting: Political Issues
Refrensi :

UTAMA

1. Godfrey, Jayne, Allan Hodgson, Ann Tarca, Jane Hamilton, and Scott Holmes.
Accounting Theory, 7th Ed. John Wiley & Sons, Inc. 2010. (GOD)
2. Scott, William R. Financial Accounting Theory, 5th Ed. Pearson Prentice Hall, 2009.
(WRS)
3. Schroeder, Clark, and Cathey. Financial Accounting Theory and Analysis, 9th Edition.
John Wiley & Sons, Inc. 2009. (SCC)
4. Anis Chariri dan Imam Ghozali (2010), Teori Akuntansi, BPFE Universitas Diponegoro
Ikatan Akuntan Indonesia, Standar Akuntansi Keuangan, Jakarta: Salemba Empat, Edisi Terbaru.
(PSAK)

PENDUKUNG

1. Schroeder, Clark, and Cathey. Financial Accounting Theory and Analysis, 9th Edition.
John Wiley & Sons, Inc. 2009. (SCC)
2. Teori Akuntansi, Sofyan Syafri Harahap
3. Teori Akuntansi, Hendriksen
4. Teori Akuntansi, Ahmad Riahi Belkoui