Restatement And Accrual Basis Issue In Government Accounting in Indonesia

摘要

Beginning of the year 2015, Indonesian Government start to implement Accrual-based accounting. The government need to prepare the restatement of financial statement. This paper discuss what and how to prepare the restatement and also some issues in implementing the accrual based accounting in government accounting. Some chalanges find in implementing accrual-based government accounting are inadequate human resources capability, Information technology, funds, government support etc.