Indonesia Conference Directory

ABSTRACT The adoption of International Financial Reporting Standards by another countries in the world, Indonesia (IAI) adopts IFRS too. IFRS is an accounting standards and financial reporting that apply internationally, so that accounting standards and financial reporting of each country has its uniformity. In countries that have implemented IFRS, the application of IFRS for the first time make a significant correction of income. So to investigate the application of IFRS about Property Investment, the company-s profit and the impact of applying IFRS about Investment Property toward company-s profit. Based on statistical analysis showed a strong relationship and the directional correlation between IFRS implementation about Investment Property and profits. Increasing the value of investment property followed by company-s profit. Conclusions from the analysis of these statistics is that there is significant effect on the IFRS implementation about Investment Property to profits. Increased profits are also influenced by other factors, such as interest income, profit on sale of assets and other.