Standar akuntansi tidak dapat dilepaskan dari pengaruh lingkungan dan kondisi hukum, sosial dan ekonomi suatu negara tertentu. Hal-hal tersebut menyebabkan suatu standar akuntansi di suatu negara berbeda dengan di negara lain baik dalam hal penyusunan maupun praktik-praktik akuntansinya.

Daftar Standar Akuntansi Indonesia (SAK)
1 Penyajian Laporan Keuangan
2 Laporan Arus Kas
3 Laporan Keuangan Interim
4 Laporan Keuangan Konsolidasi
5 Pelaporan Informasi Keuangan Menurut Segmen
6 Akuntansi dan Pelaporan bagi Perusahaan dalam Tahap Pengembangan
7 Pengungkapan Pihak-pihak yang Mempunyai Hubungan Istimewa
8 Kontinjensi dan Peristiwa Setelah Tanggal Neraca
9 Penyajian Aktiva Lancar dan Kewajiban Jangka Pendek – Telah diganti PSAK No.1
10 Transaksi dalam Mata Uang Asing
11 Penjabaran Laporan Keuangan dalam Mata Uang Asing
12 Pelaporan Keuangan Mengenai Bagian Partisipasi dalam Pengendalian Bersama Operasi dan Aset
13 Akuntansi untuk Investasi
14 Persediaan
15 Akuntansi untuk Investasi dalam Perusahaan Asosiasi
16 Aktiva Tetap dan Aktiva Lain-lain
17 Akuntansi Penyusutan
18 Akuntansi Dana Pensiun
19 Aktiva Tak Berwujud
20 Biaya Riset dan Pengembangan
21 Akuntansi Ekuitas
22 Akuntansi Penggabungan Usaha
23 Pendapatan
24 Akuntansi Biaya Manfaat Pensiun
25 Laba atau Rugi Bersih untuk Periode Berjalan, Kesalahan Mendasar dan Perubahan Kebijakan Akuntansi
26 Biaya Pinjaman
27 Akuntansi Perkoperasian
28 Akuntansi Asuransi Kerugian
29 Akuntansi Minyak dan Gas Bumi
30 Akuntansi Sewa Guna Usaha
31 Akuntansi Perbankan
32 Akuntansi Kehutanan
33 Akuntansi Pertambangan Umum
34 Akuntansi Kontrak Konstruksi
35 Akuntansi Pendapatan Jasa Komunikasi
36 Akuntansi Asuransi Jiwa
37 Akuntansi Penyelenggaraan Jalan Tol
38 Akuntansi Restrukturisasi Entitas Sepengendali
39 Akuntansi Kerjasama Operasi
40 Akuntansi Perubahan Ekuitas Anak Perusahaan / Perusahaan Asosiasi
41 Akuntansi Waran
42 Akuntansi Perusahaan Efek
43 Akuntansi Anjak Piutang
44 Akuntansi Aktivitas Pengembangan Real Estat
45 Pelaporan Keuangan Organisasi Nir Laba
46 Akuntansi Pajak Penghasilan
47 Akuntansi Tanah
48 Penurunan Nilai Aktiva
49 Akuntansi Reksadana
50 Akuntansi Investasi Efek Tertentu
51 Akuntansi Kuasi Reorganisasi
52 Akuntansi Mata Uang Pelaporan
53 Akuntansi Kompensasi Berbasis Saham
54 Akuntansi Restrukturisasi Hutang dan Piutang Bermasalah
55 Akuntansi Instrumen Derivatif dan Aktivitas Lindung Nilai

Daftar Standar Akuntansi Amerika Serikat (FASB Statement)
1 Disclosure of Foreign Currency Translation Information
2 Accounting for Research and Development Costs
3 Reporting Accounting Changes in Interim Financial Statements-an amendment of APB Opinion No. 28
4 Reporting Gains and Losses from Extinguishment of Debt-an amendment of APB Opinion No. 30
5 Accounting for Contingencies
6 Classification of Short-Term Obligations Expected to Be Refinanced-an amendment of ARB No. 43, Chapter 3A
7 Accounting and Reporting by Development Stage Enterprises
8 Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements
9 Accounting for Income Taxes: Oil and Gas Producing Companies-an amendment of APB Opinions No. 11 and 23
10 Extension of "Grandfather" Provisions for Business Combinations-an amendment of APB Opinion No. 16
11 Accounting for Contingencies: Transition Method-an amendment of FASB Statement No. 5
12 Accounting for Certain Marketable Securities
13 Accounting for Leases
14 Financial Reporting for Segments of a Business Enterprise
15 Accounting by Debtors and Creditors for Troubled Debt Restructurings
16 Prior Period Adjustments
17 Accounting for Leases: Initial Direct Costs-an amendment of FASB Statement No. 13
18 Financial Reporting for Segments of a Business Enterprise: Interim Financial Statements-an amendment of FASB Statement No. 14
19 Financial Accounting and Reporting by Oil and Gas Producing Companies
20 Accounting for Forward Exchange Contracts-an amendment of FASB Statement No. 8
21 Suspension of the Reporting of Earnings per Share and Segment Information by Nonpublic Enterprises-an amendment of APB Opinion No. 15 and FASB Statement No. 14
22 Changes in the Provisions of Lease Agreements Resulting from Refundings of Tax-Exempt Debt-an amendment of FASB Statement No. 13
23 Inception of the Lease-an amendment of FASB Statement No. 13
24 Reporting Segment Information in Financial Statements That Are Presented in Another Enterprise's Financial Report-an amendment of FASB Statement No. 14
25 Suspension of Certain Accounting Requirements for Oil and Gas Producing Companies-an amendment of FASB Statement No. 19
26 Profit Recognition on Sales-Type Leases of Real Estate-an amendment of FASB Statement No. 13
27 Classification of Renewals or Extensions of Existing Sales-Type or Direct Financing Leases-an amendment of FASB Statement No. 13
28 Accounting for Sales with Leasebacks-an amendment of FASB Statement No. 13
29 Determining Contingent Rentals-an amendment of FASB Statement No. 13
30 Disclosure of Information about Major Customers-an amendment of FASB Statement No. 14
31 Accounting for Tax Benefits Related to U.K. Tax Legislation Concerning Stock Relief
32 Specialized Accounting and Reporting Principles and Practices in AICPA Statements of Position and Guides on Accounting and Auditing Matters-an amendment of APB Opinion No. 20
33 Financial Reporting and Changing Prices
34 Capitalization of Interest Cost
35 Accounting and Reporting by Defined Benefit Pension Plans
36 Disclosure of Pension Information-an amendment of APB Opinion No. 8
37 Balance Sheet Classification of Deferred Income Taxes-an amendment of APB Opinion No. 11
38 Accounting for Preacquisition Contingencies of Purchased Enterprises-an amendment of APB Opinion No. 16
39 Financial Reporting and Changing Prices: Specialized Assets-Mining and Oil and Gas-a supplement to FASB Statement No. 33
40 Financial Reporting and Changing Prices: Specialized Assets-Timberlands and Growing Timber-a supplement to FASB Statement No. 33
41 Financial Reporting and Changing Prices: Specialized Assets-Income- Producing Real Estate-a supplement to FASB Statement No. 33
42 Determining Materiality for Capitalization of Interest Cost-an amendment of FASB Statement No. 34
43 Accounting for Compensated Absences
44 Accounting for Intangible Assets of Motor Carriers-an amendment of Chapter 5 of ARB No. 43 and an interpretation of APB Opinions 17 and 30
45 Accounting for Franchise Fee Revenue
46 Financial Reporting and Changing Prices: Motion Picture Films
47 Disclosure of Long-Term Obligations
48 Revenue Recognition When Right of Return Exists
49 Accounting for Product Financing Arrangements
50 Financial Reporting in the Record and Music Industry
51 Financial Reporting by Cable Television Companies
52 Foreign Currency Translation
53 Financial Reporting by Producers and Distributors of Motion Picture Films
54 Financial Reporting and Changing Prices: Investment Companies-an amendment of FASB Statement No. 33
55 Determining whether a Convertible Security is a Common Stock Equivalentan amendment of APB Opinion No. 15
56 Designation of AICPA Guide and Statement of Position (SOP) 81-1 on Contractor Accounting and SOP 81-2 concerning Hospital-Related Organizations as Preferable for Purposes of Applying APB Opinion 20-an amendment of FASB Statement No. 32
57 Related Party Disclosures
58 Capitalization of Interest Cost in Financial Statements That Include Investments Accounted for by the Equity Method-an amendment of FASB Statement No. 34
59 Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental Units-an amendment of FASB Statement No. 35
60 Accounting and Reporting by Insurance Enterprises
61 Accounting for Title Plant
62 Capitalization of Interest Cost in Situations Involving Certain Tax-Exempt Borrowings and Certain Gifts and Grants-an amendment of FASB Statement No. 34
63 Financial Reporting by Broadcasters
64 Extinguishments of Debt Made to Satisfy Sinking-Fund Requirements-an amendment of FASB Statement No. 4
65 Accounting for Certain Mortgage Banking Activities
66 Accounting for Sales of Real Estate
67 Accounting for Costs and Initial Rental Operations of Real Estate Projects
68 Research and Development Arrangements
69 Disclosures about Oil and Gas Producing Activities-an amendment of FASB Statements 19, 25, 33, and 39
70 Financial Reporting and Changing Prices: Foreign Currency Translation-an amendment of FASB Statement No. 33
71 Accounting for the Effects of Certain Types of Regulation
72 Accounting for Certain Acquisitions of Banking or Thrift Institutions-an amendment of APB Opinion No. 17, an interpretation of APB Opinions 16 and 17, and an amendment of FASB Interpretation No. 9
73 Reporting a Change in Accounting for Railroad Track Structures-an amendment of APB Opinion No. 20
74 Accounting for Special Termination Benefits Paid to Employees
75 Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental Units-an amendment of FASB Statement No. 35
76 Extinguishment of Debt-an amendment of APB Opinion No. 26
77 Reporting by Transferors for Transfers of Receivables with Recourse
78 Classification of Obligations That Are Callable by the Creditor-an amendment of ARB No. 43, Chapter 3A
79 Elimination of Certain Disclosures for Business Combinations by Nonpublic Enterprises-an amendment of APB Opinion No. 16
80 Accounting for Futures Contracts
81 Disclosure of Postretirement Health Care and Life Insurance Benefits
82 Financial Reporting and Changing Prices: Elimination of Certain Disclosures-an amendment of FASB Statement No. 33
83 Designation of AICPA Guides and Statement of Position on Accounting by Brokers and Dealers in Securities, by Employee Benefit Plans, and by Banks as Preferable for Purposes of Applying APB Opinion 20-an amendment FASB Statement No. 32 and APB Opinion No. 30 and a rescission of FASB Interpretation No. 10
84 Induced Conversions of Convertible Debt-an amendment of APB Opinion No.26
85 Yield Test for Determining whether a Convertible Security is a Common Stock Equivalent-an amendment of APB Opinion No. 15
86 Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed
87 Employers' Accounting for Pensions
88 Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits
89 Financial Reporting and Changing Prices
90 Regulated Enterprises-Accounting for Abandonments and Disallowances of Plant Costs-an amendment of FASB Statement No. 71
91 Accounting for Nonrefundable Fees and Costs Associated with Originating or Acquiring Loans and Initial Direct Costs of Leases-an amendment of FASB Statements No. 13, 60, and 65 and a rescission of FASB Statement No. 17
92 Regulated Enterprises-Accounting for Phase-in Plans-an amendment of FASB Statement No. 71
93 Recognition of Depreciation by Not-for-Profit Organizations
94 Consolidation of All Majority-owned Subsidiaries-an amendment of ARB No. 51, with related amendments of APB Opinion No. 18 and ARB No. 4 Chapter 12
95 Statement of Cash Flows
96 Accounting for Income Taxes
97 Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments
98 Accounting for Leases: Sale-Leaseback Transactions Involving Real Estate, Sales-Type Leases of Real Estate, Definition of the Lease Term, and Initial Direct Costs of Direct Financing Leases-an amendment of FASB Statements No. 13, 66, and 91 and a rescission of FASB Statement No. 26 and Technical Bulletin No. 79-11
99 Deferral of the Effective Date of Recognition of Depreciation by Not-for-Profit Organizations-an amendment of FASB Statement No. 93
100 Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96-an amendment of FASB Statement No. 96
101 Regulated Enterprises-Accounting for the Discontinuation of Application of FASB Statement No. 71
102 Statement of Cash Flows-Exemption of Certain Enterprises and Classification of Cash Flows from Certain Securities Acquired for Resale-an amendment of FASB Statement No. 95
103 Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96-an amendment of FASB Statement No. 96
104 Statement of Cash Flows-Net Reporting of Certain Cash Receipts and Cash Payments and Classification of Cash Flows from Hedging Transactions-an amendment of FASB Statement No. 95
105 Disclosure of Information about Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk
106 Employers' Accounting for Postretirement Benefits Other Than Pensions
107 Disclosures about Fair Value of Financial Instruments
108 Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96--an amendment of FASB Statement No. 96
109 Accounting for Income Taxes
110 Reporting by Defined Benefit Pension Plans of Investment Contracts-an amendment of FASB Statement No. 35
111 Rescission of FASB Statement No. 32 and Technical Corrections
112 Employers' Accounting for Postemployment Benefits-an amendment of FASB Statements No. 5 and 43
113 Accounting and Reporting for Reinsurance of Short-Duration and Long-Duration Contracts
114 Accounting by Creditors for Impairment of a Loan-an amendment of FASB Statements No. 5 and 15
115 Accounting for Certain Investments in Debt and Equity Securities
116 Accounting for Contributions Received and Contributions Made
117 Financial Statements of Not-for-Profit Organizations
118 Accounting by Creditors for Impairment of a Loan-Income Recognition and Disclosures-an amendment of FASB Statement No. 114
119 Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments
120 Accounting and Reporting by Mutual Life Insurance Enterprises and by Insurance Enterprises for Certain Long-Duration Participating Contracts-an amendment of FASB Statements 60, 97, and 113 and Interpretation No. 40
121 Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of
122 Accounting for Mortgage Servicing Rights-an amendment of FASB Statement No. 65
123 Accounting for Stock-Based Compensation
124 Accounting for Certain Investments Held by Not-for-Profit Organizations
125 Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
126 Exemption from Certain Required Disclosures about Financial Instruments for Certain Nonpublic Entities- an amendment to FASB Statement No. 107
127 Deferral of the Effective Date of Certain Provisions of FASB Statement No. 125- an amendment to FASB Statement No. 125
128 Earnings per Share
129 Disclosure of Information about Capital Structure
130 Reporting Comprehensive Income
131 Disclosures about Segments of an Enterprise and Related Information
132 Employers’ Disclosures about Pensions and Other Postretirement Benefits an amendment to FASB Statements No. 87, 88, and 106.
133 Accounting for Derivative Instruments and Hedging Activities

Daftar Standar Akuntansi Singapura, Zimbabwe dan Kuwait (IASC)
1 Presentation of Financial Statements
2 Inventories
3 Superseded by IAS 27 and IAS 28
4 Depreciation Accounting
5 Information to be Disclosed in Financial Statements – Superseded by IAS 1
6 Superseded by IAS 15
7 Cash Flow Statements
8 Net Profit or Loss for The Period, Fundamental Errors and Changes in Accounting Policies
9 Research and Development Costs – Superseded by IAS 38
10 Contingencies and Events Occurring After the Balance Sheet Date
11 Construction Contracts
12 Accounting for Taxes on Income
13 Presentation of Current Assets and Current Liabilities – Superseded by IAS 1
14 Reporting Financial Information by Segment
15 Information Reflecting the Effects of Changing Prices
16 Property, Plant and Equipment
17 Accounting for Leases
18 Revenue
19 Retirement Benefit Costs
20 Accounting for Government Grants and Disclosure Government Assistance
21 The Effect of Changes in Foreign Exchange Rates
22 Business Combination
23 Borrowing Costs
24 Related Party Disclosures
25 Accounting for Investments
26 Accounting and Reporting by Retirement Benefit Plans
27 Consolidated Financial Statements and Accounting for Investments in Subsidiaries
28 Accounting for Investments in Associates
29 Financial Reporting in Hyperinflationary Economics
30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions
31 Financial Reporting of Interests in Joint Ventures
32 Financial Instruments : Disclosure and Presentation
33 Earnings Per Share
34 Interim Financial Reporting
35 Discontinuing Operations
36 Impairment of Assets
37 Provisions, Contingent Liabilities and Contingent Assets
38 Intangible Assets
39 Financial Instruments: Recognition and Measurement

Standar akuntansi yang memiliki kualitas tinggi (high-quality) adalah suatu
standar akuntansi yang tidak bias, dan menghasilkan suatu informasi yang relevan
dan dapat dipercaya yang berguna bagi pengambilan keputusan oleh para investor,
kreditur dan pihak-pihak yang mengambil keputusan serupa.

Sumber : Jurnal Akuntansi & Keuangan Vol. 1, No.2, Nopember 1999: 144 - 161

Nama : RISCA WIDYASUCI
Kelas : 4EB05
NPM : 20207950
Mata Kuliah : Akuntansi Internasional (softskill)