Diplomasi Uni Eropa dalam Penerapan Standar Bisnis Pasar Global:(Studi kasus Implementasi International Financial Reporting Standards dalam Kesepakatan G20 Summit Tahun 2008).

Ina Lailatus Siami , Mohtar Masoed

2016 | Skripsi | Ilmu Hubungan Internasional

ABSTRACT The purpose of this study was to determine the EU's economic diplomacy efforts in achieving the standard implementation of business in global markets. A single financial reporting standards is considered to be a need for cross-border capital market participants. International Financial Reporting Standards (IFRS) are accounting standards issued by the International Accounting Standards Board (IASB) and has been adopted by the European Union since 2005. Since the financial crisis, the G-20 summit was held and eventually produce Strengthening Transparency and Accountability principle that includes the issue of the application of international accounting standards, namely IFRS. The debate occurred when the political influence of the EU to the IASB create doubt in developing countries that will implement IFRS. Diplomatic efforts made by the EU and the IASB to form the Emerging Economies Group (EEG) to increase the involvement of developing countries in the preparation of IFRS. EU diplomatic efforts are also being challenged by developed countries, such as United States and Japan are not willing to apply IFRS to replace their national accounting standards. A comprehensive diplomatic effort needed to make IFRS as the basis of a single financial reporting that are recognized throughout the world. Keywords: EU, IASB, IFRS, G-20

Kata Kunci : Diplomasi - Uni Eropa