Singkatan



Singkatan-singkatan dalam Akuntansi

AAA               : Asean Association of Academic Accountants
AAA               : American Accounting Association
AACSB          : American Assembly of Collegiate School of Business
AAC               : African Accounting Council
AAOIFI          : Accounting, Auditing Organization for Islamic Financial Institution
ABWA            : Association of Accountancy Bodies in West Africa
ADR               : American Depository Receipts
AFA                : Asean Federation of Accountant
AIC                 : Association Interamericana de Contabilidad
AICI               : All Inclusive Concept of Income
AICPA            : American Institute of Certified Public Accountant
AISG              : Accounting International Study Group
APB                : Accounting Principle Board
ARS                : Accounting Research Series
ARB                : Accounting Research Bulletin
ASB                : Accounting Standard Board
ASCA             : Arab Society of Certified Accountants
ASDM            : Akuntansi Sumber Daya Manusia
ASOATATA  : A Statement of Accounting Theory and Theory Acceptance
ASOBAT        : A Statement of Basic Accounting Theory
ASR                : Accounting Series Release
ASSC              : Accounting Standard Steering Committee
AUIA              : Association of University Instructors in Accounting
BAPEPAM     : Badan Pengawas Pasar Modal
CAAA             : Canadian Association of Academic Accountants
CAPA             : Confederation of Asia and Pasific Accountant
CASB             : The Cost Accounting Standard Board
CCA                : Current Cost Accounting
COCI              : Current Operating Concept of Income
COG               : Command of Goods
CPA                : Certified Public Accountant
CVA               : Current Value Accounting
DSAK             : Dewan Standar Akuntansi Keuangan
DSAKS           : Dewan Standar Akuntansi Keuangan Syariah
EAA                : European Accounting Association
EDP                : Electronic Data Processing
EMH               : Efficiency Market Hypothesis
EOQ                : Economic Order Quantity
ESOP              : Employee Stoct Ownership Plan
FAF                 : Financial Analyst Federation
FASAC           : Financial Accounting Standard Advisory Council
FASB              : Financial Accounting Standard Board
FEI                  : Financial Executive Institute
FIFO               : First In First Out
FMAC             : Financial and Management Accounting Committee
GAAP             : General Accepted Accounting Principle
GASB             : Government Accounting Standard Board
GDR               : Global Depository Receipts
GPP                 : General Purchasing Power
GPLA             : General Price Level Accounting
GPL                : General Price Level
HRA               : Human Resources Accounting
HTI                 : Hutan Tanam Industri
IAAC              : Inter American Accounting Conference
IAI                  : Ikatan Akuntan Indonesia
IAPC               : International Auditing Practice Committee
IAPI                : Institut Akuntan Publik Indonesia
IASC               : International Accounting Standard Committee
ICA                 : International Congress of Accountant
ICAEW           : The Institute of Chartered Accountant of England and Wales
ICCAP            : International Coordination Committee for the Accounting Profession
IDS                 : Information and Decision Science
IDX                 : Indonesia Stock Exchange
IFA                 : International Federation of Accountant
IFAC               : International Federation of Accounting Committee
IFAD              : International Forum on Accountancy Development
IFRS               : International Financial Reporting Standards
IHSG              : Indeks Harga Saham Gabungan
IIA                  : Institute of Internal Auditor
IMA                : The Institute Management Accountant
IMF                 : International Monetery Fund
IOSCO            : International Organization of Securities Commision
IPAI                : Intrepretasi Prinsip Akuntansi Indonesia
JAA                 : Japan Accounting Association
LIFO               : Last In First Out
LOCOM         : Lower of Cost or Market
LSM                : Lembaga Swadaya Masyarakat
MNC               : Multi National Corporation
NAA               : National Association of Accountant
NFA                : Nordic Federation of Accountant
NIAT              : Net Income After Tax
NOD               : Number of Dollar
NPA                : Norma Pemeriksaan Akuntan
NRVA                        : Net Realizable Value Accounting
NYSE             : New York Stock Exchange
OECD             : Organization for Economic and Cooperative Development
OJK                 : Otoritas Jasa Keuangan
PAI                 : Prinsip Akuntansi Indonesia
PCAOB          : Public Company Accounting Oversight Board
PSAK              : Pernyataan Standar Akuntansi Keuangan
PSAKS           : Pernyataan Standar Akuntansi Keuangan Syariah
QIB                  : Qualified Institutional Buyers
SAP                 : Standar Akuntan Publik
SEA                 : Socio Economic Accounting
SEC                 : Securities Exchange Commission
SFAC              : Statement of Financial Accounting Concept
SFAS              : Statement of Financial Accounting Standard
SOA                : Sarbanes Oxley Act
SORPs            : Statement of Recommended Practise
SSAPs             : Statement of Standard Accounting Practise
UEA                : Union European Accountant
UNO               : United Nation Organization
VAR                : Value Added Reporting
XBRL              : Extensive Business Reporting Language

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