11
2.2.2
History of IAI & PSAK
IAI (Ikatan
Akuntan Indonesia) was
founded on
December 23, 1957 by 6
Indonesian accountants, which are Prof. Dr. Abutari, Tio Po Tjiang, Tan Eng Oen, Tang
Siu Tjhan,
Liem Kwie
Liang and The
Tik
Him (IAI, 2008).
Their
main purpose
was
to
improve
professional
service
in
the
National
Development,
which
in
essence
is
the
human development of Indonesia and
Indonesia Community Development. At that time,
IAI goals were: First, guiding the development of accounting and enhance the quality of
accounting education and to enhance the quality of accounting work (IAI, 2008).
The existence of
global environmental change
increasingly brings
together
almost
all
countries
in
the
world
into
a
single
community,
which
bridged
the
development of communications and information technology becoming less expensive,
requires transparency in all areas. A quality financial accounting standard is one of the
essential
infrastructures
to
achieve
such
transparency.
Financial
accounting
standards
can be described as a mirror, where a good mirror will be able to describe the actual
business of practical conditions. Therefore, development of financial accounting
standards is good, very relevant and absolutely necessary at the present time.
As
an
organization
accounting
profession
in
Indonesia, IAI
has
always
been
responsive to developments, particularly
in
matters
that
affect
the
business
and
professional
accountant.
This
can
be
seen from
the
dynamics
of
accounting
standards
development
activities
since
the
founding
of
IAI
in
1957
until
now.
At
least,
there
are
three milestones in the development of financial accounting standards in Indonesia.
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