[ INTERNATIONAL ACCOUNTING ]

Multination Corporation is organizations that have its offices and different resources in no less than one
nation other than its nation of origin. Such organizations have workplaces and/or manufacturing plants in
diverse nations and as a rule have a brought together head office where they co-ordinate worldwide
administration (Lazarus, 2001). There are more than 77,000 multinational organizations on the planet,
and their 770,000 remote auxiliaries create roughly 10 percent of worldwide Gross Domestic Product
(GDP). A lopsided number of multinational partnerships are headquartered in the triad: the United States,
Japan, and the European Union. The biggest organizations on the planet are not as a matter of course
the most multinational. Undoubtedly, numerous expansive organizations in the World have no outside
operations. As per the United Nations, the two most multinational organizations on the planet in 1998
were Canadian and Irish. Notwithstanding setting up operations abroad, numerous organizations
additionally cross-list their shares on stock trades outside of their nation of origin. There are various
purposes behind doing this, including obtaining entrance to a bigger pool of capital.

1 International accounting
Global bookkeeping can be defined at three distinct levels.
i. Supranational level-which indicates norms, rules, and guidelines of bookkeeping, auditing, and taxation
issued by supranational associations. Such associations incorporate the United Nations, the Organization
for Economic Cooperation and Development, and the International Federation of Accountants, among
others.
ii. The organization level-global bookkeeping can be seen as far as the benchmarks, rules, and practices
that an organization takes after identified with its worldwide business exercises and outside speculations.
These would incorporate benchmarks for representing exchanges designated in a remote coin and
strategies
for
assessing
the
execution
of
outside
operations.
iii. Broadest level-global bookkeeping can be seen as the benchmarks' investigation, rules, and guidelines
of bookkeeping, evaluating and levy that exist inside of every nation of the world, and additionally, their
correlation with a perspective to understanding their disparities and similarities. Cases would be cross
country correlations of tenets identified with the monetary reporting of plant, property, and gear; wage and
other duty rates; and the necessities for turning into an individual from the national bookkeeping
profession.

2 Multinational corporations
Multination Corporation is organizations that have its offices and different resources in no less than one
nation other than its nation of origin. Such organizations have workplaces and/or manufacturing plants in
diverse nations and as a rule have a brought together head office where they co-ordinate worldwide
administration (Lazarus, 2001). There are more than 77,000 multinational organizations on the planet,
and their 770,000 remote auxiliaries create roughly 10 percent of worldwide Gross Domestic Product
(GDP). A lopsided number of multinational partnerships are headquartered in the triad: the United States,
Japan, and the European Union. The biggest organizations on the planet are not as a matter of course
the most multinational. Undoubtedly, numerous expansive organizations in the World have no outside
operations. As per the United Nations, the two most multinational organizations on the planet in 1998
were Canadian and Irish. Notwithstanding setting up operations abroad, numerous organizations

additionally cross-list their shares on stock trades outside of their nation of origin. There are various
purposes behind doing this, including obtaining entrance to a bigger pool of capital..

3 Evolution of Multinational Corporations

There are five stages in the evolution of the multinational companies. These stages portray huge
contrasts in the procedure, perspective, introduction, and routine of organizations working in more than
one nation. One of the key contrasts in organizations at these diverse stages is in introduction. As
indicated by (Development Stages of a Transnational Corporation, 2013) below are the fundamental
phases of multinational companies evolution;
i. Domestic
The stage-one organization is local in its focus, vision, and operations. Its introduction is ethnocentric.
This organization centers upon residential markets, local suppliers, and local contenders. The ecological
examining of the stage-one organization is restricted to the local, natural, home-nation environment. The
oblivious proverb of a stage-one organization is: "Whether it's not happening in the nation of origin, it's not
happening". The world's memorial park of dead organizations is covered with stage-one organizations
that were sunk by the Titanic disorder: the conviction, regularly oblivious however every now and again a
conscious conviction, that they were resilient and strong all alone home turf.
The immaculate stage-one organization is not aware of its local introduction. The organization works
locally on the grounds that it never considers the option of going global. The developing stage-one
organization will, when it achieves development limits in its essential business sector, enhance into new
markets, items, and advancements rather than concentrating on infiltrating universal market.
ii. International
The stage-two organization augments promoting, assembling, and other action outside the nation of
origin. At the point when an organization chooses to seek after circumstances outside the nation of origin,
it has developed into the stage-two class. Regardless of its quest for remote business opportunities, the
stage-two organization stays ethnocentric, or home nation arranged, in its fundamental introduction. The
stage's sign two organization is the conviction that the nation of origin methods for working together,
individuals, practices, qualities, and items are better than those discovered somewhere else on the
planet. The stage's center two organization is on the nation of origin business sector.
Since there are few, if any, individuals in the stage-two organization with worldwide experience, it
commonly depends on a global division structure where individuals with universal intrigue and experience
can be gathered to concentrate on global open doors. The showcasing procedure of the stage-two
organization is expansion; that is, items, publicizing, advancement, evaluating, and business practices
produced for the nation of origin business sector are "reached out" into business sectors around the
globe.
Every organization starts its worldwide advancement as a stage-two universal organization. Stage two is
a characteristic movement. Given constrained assets and experience, organizations must concentrate on
what they excel at. At the point when an organization chooses to go universal, it bodes well toward the
starting to reach out however much of the business and advertising blend (item, value, advancement, and

place or channels of dispersion) as could reasonably be expected with the goal that learning can
concentrate on the best way to work together in outside nations. A principal key adage is that it is an error
to endeavor to at the same time differentiate into new client and new-item/innovation markets.
The universal strategist watches this proverb by holding the advertising blend consistent while including
new geographic or nation markets. The center of the universal organization is on expanding the nation of
origin showcasing blend and plan of action.
iii. Multinational
In time, the stage-two organization finds that distinctions in business sectors around the globe request an
adjustment of its showcasing blend to succeed. Toyota, for instance, found the previous when it entered
the U.S. market in 1957 with its Toyopet. The Toyopet was not a major hit: Critics said they were
"overrated, under powered, and constructed like tanks." The auto was so unsuited for the U.S. market
that unsold models were sent back to Japan. The business sector dismissal of the Toyopet was chalked
up by Toyota as a learning background and a wellspring of priceless insight about business sector
inclinations. Note that Toyota did not characterize the experience as a disappointment. There is, for the
rising worldwide organization, no such thing as disappointment: just learning encounters and
achievements in the always advancing system and experience of the organization.
At the point when an organization chooses to react to market contrasts, it advances into a stage-three
multinational that seeks after a multi-household technique. The stage's center three organization is
multinational or in vital terms, multi-household. (That is, this organization figures a one of a kind
methodology for every nation in which it conducts business.) The introduction of this organization shifts
from ethnocentric to polycentric.
A polycentric introduction is the presumption that business sectors and methods for working together
around the globe are unique to the point that the best way to succeed globally is to adjust to the
distinctive parts of every national business sector. Like the stage-two global, the stage-three multinational,
polycentric organization is additionally unsurprising. In stage-three organizations, each outside auxiliary is
overseen as though it were a free city-state. The backups are a piece of a region structure in which every
nation is a piece of a provincial association that reports to world central station. The stage-three
showcasing system is an adjustment of the household promoting blend to meet outside inclinations and
practices.
Philips and its Japanese rivalry were emotional. Matsushita, for instance, embraced a worldwide
methodology that centered its assets on serving a world business sector for home amusement products.
iv. Global
The stage-four organization makes a noteworthy vital takeoff from the stage-three multinational. The
worldwide organization will have either a worldwide advertising methodology or a worldwide sourcing
technique, however not both. It will either concentrate on worldwide markets and source from the home or
a solitary nation to supply these business sectors, or it will concentrate on the household market and
source from the world to supply its residential channels. Illustrations of the stage-four worldwide
organization are Harley Davidson and the Gap. Harley is an illustration of a worldwide promoting
organization. Harley outlines and fabricates super heavyweight bikes in the United States and targets

world markets. The key designing and assembling resources are all situated in the nation of origin (the
United States). The main Harley venture outside the nation of origin is in promoting. The Gap is an
illustration of a worldwide sourcing organization. The Gap sources worldwide for item to supply its U.S.
retail association. Each of these organizations is working comprehensively, yet neither of them is looking
to globalize the greater part of the key association capacities.
The stage-four worldwide organization technique is a triumphant procedure if an organization can make
upper hand by restricting its globalization of the quality chain. Harley Davidson increases upper hand on
the grounds that it is American composed and made, pretty much as BMW and Mercedes have
exchanged on their German outline and fabricate. The Gap comprehends the U.S. purchaser and is
focusing so as to make upper hand on business sector extension in the United States while in the
meantime exploiting its capacity to source universally for item suppliers.
v. Transnational
The stage-five organization is geocentric in its introduction: It perceives likenesses and contrasts and
receives a perspective. This is the organization that thinks internationally and acts locally. It embraces a
worldwide procedure permitting it to minimize adjustment in nations to that which will really increase the
value of the nation client. This organization does not adjust for the purpose of adjustment. It just adjusts to
enhance its offer.
The key resources of the transnational are scattered, related, and concentrated. Take R&D, for instance.
Research and development in the transnational is scattered to more than one nation. The R&D exercises
in every nation are particular and incorporated in a worldwide R&D arrangement. The same is valid for
assembling. Key resources are scattered, related, and concentrated. Caterpillar is a decent case. Feline
produces in numerous nations and collects in numerous nations. Segments from particular creation
offices in distinctive nations are transported to get together areas for gathering and after that delivered to
clients in world markets.

4 International Income Taxation

The presence of a remote backup requires an organization to pay expense to distinctive nations under
diverse duty laws. The enterprise would be intrigued on how duties can be lawfully minimized and twofold
levy kept away from by comprehension the different expense laws in the nations in which it works. Charge
arrangements between two nations may likewise give some alleviation from twofold tariff. Another choice
open to an organization is to utilize worldwide exchange evaluating to legitimately lessen charge.

http://www.grin.com/en/e-book/310377/international-accounting-multinationalcorporations-and-accounting-diversities

PERBEDAAN AKUNTANSI INTERNASIONAL DENGAN AKUNTANSI LAIN

Akuntansi Internasional
n Yang dilaporkan adalah perusahaan multinasional (multinational company MNC).
n Operasi transaksi melintasi batas-batas negara.
n Pelaporan ditujukan kepada pengguna yang berlokasi di negara selain negara perusahaan.
Tiga Bidang Cakupan Akuntansi Internasional
1.

Pengukuran.

2.

Pengungkapan.

3.

Auditing.

Sejarah Akuntansi Internasional

- Italia (abad ke-14 dan 15). Digunakan sistem Double bookeeping Entry.
- Dari pembukuan ala Italia, beralih ke Jerman membantu para pedagang zaman Fugger dan
Kelompok Hanseatik.
- Filsuf bisnis Belanda mempertajam cara menghitung pendapatan.
- Aparat pemerintah Perancis menemukan keuntungan dan diterapkan dalam sistem perencanaan dan
akuntabilitas pemerintah.
- Sistem Double bookeeping Entry mempengaruhi kepentingan bisnis negara Inggris dan koloninya.
- Tahun 1850 di Skotlandia terbentuk suatu komunitas profesi akuntan publik.
- Tahun 1870 di Inggris juga lahir suatu komunitas profesi akuntan publik.
- Dari Inggris praktek akuntansi menyebar ke seluruh Amerika Utara dan wilayah persemakmuran.
- Sistem akuntansi Belanda masuk ke Indonesia.
- Sistem akuntansi Perancis menemukan tempatnya di Polinesia dan Afrika.
- Sistem akuntansi Jerman berpengaruh di Jepang, Swedia, dan Rusia.
- Abad ke-20 Akuntansi tumbuh di Amerika Serikat dan menjadi suatu disiplin ilmu di Universitas.

- Setelah PD-II, sistem akuntansi semakin pesat tumbuh di dunia barat, terutama Jerman dan Jepang.
Trend Akuntansi Internasional
-

Akuntansi banyak digunakan diberbagai negara, tetapi masing-masing negara menerapkan

dengan standar dan praktek akuntansi yang sesuai dengan hukum nasional.
-

Terakhir, hingga saat ini terus diupayakan untuk mempersempit perbedaan dalam pengukuran,

pengungkapan, dan Auditing menjadi AKUNTANSI GLOBAL

Peran Akuntansi dalam Perdagangan dan Arus Modal
1.

Mempelajari Akuntansi Internasional merupakan salah satu upaya mengurangi perbedaan

cara pandang terhadap akuntansi.

2.

Semua negara cenderung mengurangi hambatan perdagangan dan pengendalian

modal/investasi.

3.

Kemajuan IT menyebabkan perubahan yang radikal dalam sistem ekonomi, produksi dan
distribusi.

Pertumbuhan dan Penyebaran Operasi Perusahaan Multinasional

Perdagangan saat ini tidak lagi hanya bersifat bilateral atau regional, tetapi benar-benar sudah bersifat
global. Permasalahan akuntansi semakin nyata dalam kegiatan ekspor import, yaitu akuntansi untuk
transaksi valuta. Saat ini menjadi hal yang lazim perusahaan mendirikan sistem manufaktur dan
distribusi di luar negeri (afiliasi) atau usaha patungan (aliansi strategis). MNC (multinaional
corporation) mencari lokasi investasi di negara-negara yang sedang berkembang. Sebuah perusahaan
MNC dituntut membuat laporan ke seluruh investor (pemilik) domestik maupun internasional. Manajer
dan akuntan perusahaan MNC harus mempertimbangkan banyak aspek dalam laporan keuangan
konsolidasi, seperti: GAAP, lingkungan sosial ekonomi, tingkat inflasi, nilai tukar, sistem perpajakan,
dan sebagainya dan menghasilkan fenomena kompetisi global yaitu etisi global mendorong akuntansi
internasional berperan penting dan Standar baru yang melampaui batas-batas negara menjadi hal
yang wajar digunakan.

PERKEMBANGAN DAN KLASIFIKASI AKUNTANSI INTERNASIONAL

Standar dan praktek akuntansi masing-masing negara merupakan hasil interaksi faktor ekonomi,
sejarah, kelembagaan dan budaya.Faktor yang memiliki pengaruh signifikan terhadap perkembangan
akuntansi antara lain:

1.

Sumber pendanaan

2.

Sistem hukum

3.

Perpajakan

4.

Ikatan politik dan ekonomi

5.

Inflasi

6.

Tingkat perkembangan ekonomi

7.

Tingkat pedidikan

8.

Budaya

Pendekatan terhadap perkembangan Akuntansi.

-

Pendekatan makro ekomomi

Pendekatan mikro ekonomi

Pendektan independen

Pendekatan yang seragam

Sistem Hukum: Akuntansi Hukum Umum dan Hukum Kode

-

Akuntansi dalam negara-negara hukum umum memiliki karakteristik berorientasi pada

penyajian wajar, transparan, full disclousure, dan pemisahan antara akuntansi keuangan dan pajak.
-

Akuntansi dalam negara-negara hukum kode memiliki karakteristik berorientasi pada

legalistik, tidak membiarkan pengungkapan dalam jumlah kurang, dan kesesuaian antara akuntansi
keuangan dan pajak.
Sistem Praktek: Akuntansi Penyajian Wajar vs Kepatuhan Hukum
Alasan hilangnya perbedaan tingkat nasional:
1.

Banyak perusahaan telah listing di bursa saham di luar negera asal.

2.

Tanggung jawab pembentukan standar akuntansi beralih dari pemerintah ke sektor swasta
yang profesional dan independen, seperti di Jerman dan Jepang.

3.

Pasar saham sebagai sumber pendanaan semakin tumbuh di seluruh dunia.

STANDAR AKUNTANSI DAN PENETAPAN STANDAR

Alasan utama perbedaan praktek akuntansi dengan standar.

1.

Hukuman terhadap ketidakpatuhan terhadap ketentuan akuntansi lemah dan tidak efektif.

2.

Perusahaan boleh melaporkan informasi lebih banyak dari yang seharusnya.

3.

Beberapa negara memperbolehan perusahaan mengabaikan standar akuntansi jika operasi

dan posisi keuangan tersaji lebih baik.

4.

Beberapa negara, standar akuntansi hanya berlaku untuk laporan keuangan perusahaan,
bukan laporan konsolidasi.

KOMPARATIF AKUNTANSI
Lima anggota Uni Eropa (EU) :
1.

Republik Ceko

2.

Perancis

3.

Jerman

4.

Belanda

5.

Inggris

Komparatif dengan Indonesia

1.

Jumlah penduduk Cina 1,29 miliar dengan GDP $1.159 miliar. Ekspor Impor sangat rendah
terhadap GDP, hal ini menunjukan Cina sebagai negara tertutup. Income per Kapita $900.

2.

Taiwan posisinya bertolak belakang dengan Cina. Sektor perdagangan memberi kontribusi
signifikan. Income per kapita $12.660.

3.

GDP, jumlah penduduk dan Ekspor Impor Republik Ceko lebih rendah dari pada Meksiko,
tetapi Income per Kapita kedua negara hampir setara, yaitu $5.530 dan $6.150.

Sistem Akuntansi Nasional RR Cina

Di RRC negara mengendalikan kepemilikan, sehingga hak menggunakan dan mendistribusikan alat
produksi berlaku secara kaku. Perekonomian Cina disebut perekonomian hibrid (campuran), karena
orientasi kendali pemerintah dan swasta berjalan bersama.
Sistem Akuntansi Nasional Republik Ceko
Akuntansi di Ceko telah berubah beberapa kali pada abad ke-20. Akuntansi dianggap tidak terlalu
penting, sehingga L/K tidak diaudit secara independen. Perkembangan Akuntansi condong ke dunia
barat.
Sistem Akuntansi Nasional Taiwan

Taiwan memiliki beberapa industri strategis yang kepemilikannya oleh negara, tetapi sekarang
pemerintah perlahan-lahan melakukan privatisasi. Banyak perusahaan dimiliki oleh keluarga
pengendali, tetapi kapitalisasi oleh Bursa Efek sangat besar.
Sistem Akuntansi Nasional Meksiko
Bursa efek Meksiko memang terbesar ke-3 di Amerika Latin, tetapi banyak perusahaan lebih menyukai
hutang. Walaupun banyak perusahaan dikontrol oleh keluarga, tetapi Meksiko berkomitmen terhadap
IAS/IFRS.

Pelaporaan dan pengungkapan

Perkembangan Pengungkapan
1.

Pengungkapan Sukarela.

2.

Ketentuan Pengungkapan.

3.

Debat Pelaporan Keuangan SEC AS.

Praktek Pelaporan dan Pengungkapan

1.

Pengungkapan Informasi yang Melihat Masa Depan.

2.

Pengungkapan Segmen.

3.

Laporan Arus Kas dan Arus Dana.

4.

Pengungkapan Tanggung Jawab Sosial.

5.

Pengungkapan Khusus Bagi Pengguna L/K Non-Domestik dan atas Prinsip yang Digunakan.

6.

Pengungkapan Tata Kelola Perusahaan.

7.

Pengungkapan dan Pelaporan Bisnis Melalui Internet.

Pengungkapan Laporan Tahunan di Negara-Negar Pasar Berkembang

Para investor menuntut informasi yang tepat waktu dan kredibel. Regulator merespons dengan
membuat ketentuan pengungkapan lebih ketat melalui upaya pengawasan dan penegakan aturan.
Pengungkapan laporan tahunan perusahaan perusahaan di negara berkembang secara umum kurang
ekstensif dan kurang kredibel, hingga terjadi krisis ekonomi tahun 1997. Studi tahun 1990-an tingkat
Pengungkapan dan kualitas laporan negara berkembang lebih rendah dibadingkan negara maju.
Jumlah Auditor di negara berkembang lebih rendah dibadingkan negara maju. Implikasi Bagi Para
Pengguna Laporan Keuangan dan Para Manajer adalah Meskipun pengungkapan sangat dipengaruhi
biaya, tingkat pengungkapan wajib maupun sukarela tetap semakin meningkat di seluruh dunia
Manajer perusahaan yang tingkat pengungkapannya rendah harus berupaya meningkatkan karena

memberikan manfaat signifikan bagi perusahaan, Misalnya, pengungkapan segmen dan rekonsiliasi
ternyata memberikan keunggulan kompetitif bagi perusahaan.
Sudut pandang terhadap Akuntansi Inflasi
1.

Beberapa negara mencoba metode akuntansi inflasi yang berbeda-beda.

2.

AS pada tahun 1979 melalui FSAB mengeluarkan SFAS 33 tentang pelaporan keuangan
dan perubahan hargadan SFAS 89 melaporkan pengaruh atas harga yang berubah.

3.

Inggris melalui ASC menerbitkan SSAP 16 untuk metode pelaporan akun-akun yang
disesuaikan karena inflasi.

4.

Akuntansi inflasi di Brasil menentukan bahwa penyesuaian inflasi aktiva permanen dan
ekuitas disajikan bersih dan terpisah dengan laba kini.

Badan Standar Akuntansi Internasional

1.

International Accounting Standards Board (IASB) menyatakan dalam International

Accounting Standards (IAS) 29 tentang Pelaporan Keuangan dalam Perekonomian
Hiperinflasi.

2.

Perusahaan yang melakukan pelaporan harus mengungkapkan: Fakta, Kerangka dasar

penilaian aktiva, Identitas dan tingkat indeks harga, dan Keuntungan/kerugian moneter.

Transaksi Mata Uang Asing

Perspektif Transaksi Tunggal
Penyesuaian nilai tukar diperlakukan sebagai penyesuaian terhadap akun transaksi dan
penyelesaianya merupakan satu peristiwa tunggal.
Perspektif Dua Transaksi
Penagihan piutang dalam krona dianggap sebagai peristiwa terpisah dari penjualan yang
menyebabkan timbulnya piutang.
Perkembangan Akuntansi Translasi
Sebelum 1967
Praktek akuntansi perusahaan AS dipandu oleh Accounting Research Bulletin (ARB) No. 4 yang
kemudian terbit kembali sebagai Bab 12 ARB No. 43.

1965 1975

Menurut ARB No. 43, persediaan boleh ditranslasi dengan kurs historis, Hutang jangka panjang
ditranslasi dengan kurs kini. Accounting Board Opinion No. 6 tahun 1965 membolehkan mentranslasi
hutang piutang dengan kurs kini.

1975 1981
Untuk mengakhiri polemik translasi, FASB mengeluarkan FAS No. 8 tahun 1975 yang mengharuskan
menggunakan translasi temporal dan keuntungan/kerugian translasi dan transaksi harus diakui
sebagai laba/rugi selama periode perubahan nilai tukar.

1981 Kini
FASB mengundang komentar publik yang tidak puas atas FAS No. 8. Akhirnya terbitlah Statement of
Financial Accounting Standards No. 52 tahun 1981.

HARMONISASI AKUNTANSI INTERNASIONAL

Peristiwa Penting Penentuan Standar Akuntansi Internasional
1959 Jacob Kraayenhoft, pendiri firma akuntan di Eropa mendorong dimulainya pembuatan standar
akuntansi internasional.

1973 International Accounting Standard Committee (IASC) didirikan.

2001 International Accounting Standard Board (IASB) menggantikan IASC.
Dan seterusnya
Organisasi Internasional Pendorong Harmonisasi Akuntansi
1.

International Accounting Standard Board (IASB).

2.

Komisi Uni Eropa (EU).

3.

Organisasi International Komisi Pasar Modal (IOSCO).

4.

International Federation of Accountant (IFAC).

5.

Kelompok kerja ahli pemerintah PBB dalam ISAR dan UNTACD.

6.

Kelompok kerja dalam OECD.

ANALISIS LAPORAN KEUANGAN INTERNASIONAL

Peluang dan Tantangan Analisis Lintas Batas

Analisis keuangan lintas batas mencakup berbagai wilayah yurisdiksi, Sejumlah negara
berbeda dalam praktek, kualitas Pengungkapan, sistem hukum/UU, cara, sifat dan resiko usaha.

Kualitas informasi berhubungan erat dengan kredibilitas perusahaan Sehingga banyak negara
berupaya keras memperbaiki ketersediaan dan kualitas informasi mengenai perusahaan publik.

Globalisasi pasar modal, kemajuan IT dan kompetisi, bursa efek, dan peningkatan kegiatan
perdagangan merupakan kekuatan untuk memperbaiki praktek pelaporan keuangan perusahaan.

Globalisasi mendorong analisis domestik semakin kurang relevan. Ketergantungan satu sama
lain semakin tinggi dan tidak ada perusahaan yang bisa menghindar dari peristiwa global.