INTERNATIONAL ACCOUNTING CLASSIFICATION

International accounting classification can be done in two ways: By considerations and empirically. Classification with consideration depends on the knowledge, intuition and experience. Classification empirically using statistical methods to collect data accounting principles and practices worldwide.There are 4 (four) approach to the development of accounting:A. Based on the macroeconomic approach, obtained from the accounting practices and are designed to improve the national macroeconomic objectives.2. Based on microeconomic approach, accounting bekembang of microeconomic principles. The goal lies in the individual companies that have the purpose to survive.3. Based on an independent approach, derived from accounting and business practices developed on an ad hoc, with the base slowly and consideration, trial and error, and errors. Accounting services is seen as a function of the concepts and principles taken from the business process being run, and not from the branches of science such as economics.4. Based on a uniform approach, accounting distandariasi and used as a tool for administrative control by the central government. Uniformity in the measurement, disclosure, and will facilitate the presentation of the designer of government, tax authorities, and even managers to use accounting information in controlling all types of businesses.Accounting system can also be classified by the laws of a State. (1) Accounting in common law countries have a fair presentation of the character-oriented, transparency and full disclosure and the separation between financial and tax accounting. Dominate the stock market financial resources and financial reporting needs infrmasi shown to outside investors. Accounting law commonly referred to as the Anglo Saxon. (2) accounting in code law countries have a legalistic-oriented characteristics, does not allow disclosure of the amount is less, and conformity between financial and tax ankuntansi. Bank or financial ksumber dominate the government and financial reporting and financial reporting is intended to protect creditors. Accounting is also called continental. Provision of accounting parallels the character referred to as a model of shareholders and other interested parties kelila corporate governance role in common law countries and the legal code.Many differences in national accounting is becoming increasingly lost. There are several reasons for this are (1) Hundreds of companies today noted its shares on stock exchanges outside their home country, (2) Some of the code law countries, particularly Germany and Japan to shift responsibility from the government's establishment of accounting standards to the private sector professional and independent, (3) The importance of the stock market as a source of funding is growing worldwide.Classification based Padada fair presentation versus legal compliance pose a major influence on many accounting issues, such as (1) depreciation, where the load is determined based on the reduction in the usefulness of an asset over the useful economic (fair presentation) or the amount allowed for tax purposes (compliance law), (2) lease with purchase of fixed assets of the substance to be treated like that (fair presentation) or treated as operating leases are common (legal compliance), (3) pension costs accrued at the time generated by the employee ( fair presentation) or charged on the basis paid at the time to stop working (legal compliance).Another problem is the use of reserves to smooth earnings discrete from one period to another. And fair presentation of substance over form (substance over form) is an accounting major CII common law. Accounting drancang legal compliance to meet government regulations such as dikenankan calculation of taxable income or meet the national government's macroeconomic plans. Mamastikan conservative measurement that the number of shared care. Accounting for legal compliance will continue to be used in the financial statements of individual firms in code law countries where consolidated statements apply to the presentation of fair reporting. In this way, consolidated statements may provide information to investors, while individual company reports to comply with the law.