STUDI KOMPARASI KESIAPAN PEMBELAJARAN AKUNTANSI KEUANGAN DI UNIVERSITAS SURABAYA DAN STIE PERBANAS SURABAYA DALAM RANGKA ADOPSI IFRS: PERSPEKTIF AKADEMISI

The focus of this study is how learning process about IFRS in accounting curriculum Universitas Surabaya and STIE Perbanas using qualitative research paradigm. Interviews, observations, documentary analysis were used during data collection processes. result the educationof have been updated with IFRS. lecturers these universities never facing any significant difficulty adjusting education because so many training, seminar, or socialization participated. Learning methods support from institutions become evaluation current education. for students no difference although they use different approaches. In term institutions, better than Surabaya.