Mengapa Standar Akuntansi Dibuat? dari Berbagai Sumber

Berikut adalah beberapa alasan mengapa standar akuntansi dibuat yang diperoleh dari beberapa sumber. Penjelasan lebih lanjut dapat merujuk pada buku yang dimaksud.

Menurut Gregoriou dan Gaber pada buku International Accounting: Standars, Regulations, and Financial Reporting (2006) halaman 3 standar akuntansi bertujuan untuk meningkatkan kualitas informasi akuntansi dan mengurangi asimetri informasi di antara para pelaku pasar. Standar akuntansi ditetapkan baik oleh badan pengaturan standar swasta atau oleh badan pengaturan standar publik (pemerintah).
Menurut Jerry J. Weygandt, Paul D. Kimmel, dan Donald E. Kieso pada buku Financial Accounting 3e IFRS Edition (2015) halaman 8 standar akuntansi digunakan entitas untuk menyajikan laporan keuangan yang dapat dibandingkan dengan laporan keuangan entitas lain yang sejenis maupun dengan kondisi pasar secara umum.
Menurut buku International Financial Reporting Standards: Workbook and Guide oleh Abbas Ali Mirza, Graham J. Holt, dan Magnus Orrell (2006) halaman 2, standar akuntansi dibuat untuk membandingkan informasi keuangan yang dibuat oleh entitas dari berbagai tempat di dunia. Standar akuntansi yang berkualitas tinggi dapat memfasilitasi pengambilan keputusan terkait investasi dan keputusan lain tanpa memandang batas, meningkatan efisiensi pasarm dan mengurangi biaya peningkatan modal.

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