📅 10 May 2014
DOI: 10.36694/jimat.v5i1.76
DAMPAK PENERAPAN PSAK 50, PSAK 55 DAN PSAK 60 (REVISI) PADA PENYISIHAN KERUGIAN KREDIT PERBANKAN
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Sekolah Tinggi Ilmu Ekonomi Totalwin
📄 Abstract
Bank Indonesia, together with the financial accounting standards boardissued financial standards governing the allowance for credit losses dueto the enactment of the international financial standards IFRS.Provision for credit losses is very important for banks to be able to copewith the risk of losses incurred due to the failure of the bank disbursedloan repayments. Banking indirectly still have a dilemma with theapplication of IAS 50 on financial instruments presentation of IAS 55and IAS 60 regarding measurement of the disclosure. These applicationshave benefits in addition to the problems in the implementation.
ℹ️ Informasi Publikasi
Tanggal Publikasi
10 May 2014
Volume / Nomor / Tahun
Volume 5, Nomor 1, Tahun 2014
📝 HOW TO CITE
Rahmadhani, Sari, "DAMPAK PENERAPAN PSAK 50, PSAK 55 DAN PSAK 60 (REVISI) PADA PENYISIHAN KERUGIAN KREDIT PERBANKAN," Jurnal Ilmu Manajemen dan Akuntansi Terapan, vol. 5, no. 1, May. 2014.
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