Review the Knowledge of Indonesian Management Accountant in International Financial Reporting Standard (IFRS) Compare with Malaysian

摘要

Management Accountants (“MA”) are strategic partners in provideing information for decision-making, but they have a problem on how to mastering IFRS (International Financial Reporting Standard) based on the G20 agreement. In this research, there are three main objectives to be achieved, first, Review the knowledge of IFRS in Indonesian MA, then, second, compare it with the Malaysian MA, and, third, learn the application of IFRS in the Malaysian. The research method is a qualitative. The results of the research in sample data will show that the knowledge of IFRS for Indonesian MA still has a minority when compared to Malaysian.