Implikasi Pengaruh Perubahan Standar Akuntansi Keuangan terhadap Laporan Keuangan Perusahaan Manufaktur di Indonesia

This study aims to analyze the impact of changes in FAS on financial statements and identify strategies that companies can implement to face challenges and take advantage of opportunities that arise due to the dynamics of accounting standards that continue to develop. Using the Systematic Literature Review (SLR) approach, data were analyzed based on literature obtained from Google Scholar. The results of the study indicate that changes in FAS have a significant impact on the preparation of financial statements, managerial strategies, and operational performance of companies. These changes have positive implications, such as increased transparency and accountability, but also pose challenges, including increased complexity in system implementation and adaptation. This study is expected to contribute to the development of adaptive managerial policies and practices in dealing with changes in FAS in the manufacturing sector.