Conceptual Framework (Based On Government Accounting Standards/SAP)

Abstract

This article reviews the conceptual framework contained in the Government Accounting Standards (SAP) which has been prepared by the Government Accounting Standards Committee (KSAP). The conceptual framework is used as a reference in the development of accounting standards and solutions for various matters that have not been regulated in the applicable standards. However, if there are differences related to the conceptual framework with SAP, then a test of the provisions in SAP must be carried out with the elements contained in the related conceptual framework which is expected in the long term related to the problem can be solved by developing SAP in the future.