Akuntansi Nilai Wajar: Perdebatan yang Tidak Berujung

Nadia Fajriana; Richo Diana Aviyanti

doi:10.25273/jap.v8i1.3486

Akuntansi Nilai Wajar: Perdebatan yang Tidak Berujung

Nadia Fajriana, Richo Diana Aviyanti

Abstract

Artikel ini bermaksud untuk mendiskusikan kembali hasil penelitian-penelitian terdahulu mengenai pro dan kontra penerapan Akuntansi Nilai Wajar (ANW) menggunakan metoda studi literatur. Hasil reviu artikel menemukan bahwa pendukung (pro) penerapan ANW menganggap penerapan ANW sudah tepat karena laporan yang disampaikan lebih relevan. Sedangkan, kelompok penentang (kontra) penerapan ANW menganggap penerapan ANW tidak tepat karena rendahnya reliabilitas dalam penyajian informasi. Kesimpulannya ANW memiliki faktor pendukung utama yaitu kondisi pasar. Jika kondisi pasar aktif, penerapan ANW dapat maksimal karena situasi pasar yang aktif dapat memberikan informasi yang relevan dan reliabel.

Keywords

Akuntansi; nilai wajar; mendukung (pro); dan menentang (kontra);

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