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COMPARATIVE STUDY OF FINANCIAL RATIOS DURING CONVERGENCE PERIOD FROM GAAP TOWARDS IFRS IN INDONESIA
(Faculty Of Economics And Business Universitas Gadjah Madah, 2015-03-16)
ABSTRACT
IAI (The Indonesian Institute of Accountant) has implemented convergence process
towards International Financial Reporting Standards (IFRS) since 2010 in a gradual manner and this process was expected to be ...