Dampak ED PSAK 71 Intrumen Keuangan Terhadap Pedoman Akuntansi Perbankan Terkait Kredit
| Main Author: | Armanto Witjaksono |
|---|---|
| Format: | Article |
| Bahasa: | ind |
| Terbitan: |
, 2017
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| Subjects: | |
| Online Access: |
https://zenodo.org/record/3368520 |
Daftar Isi:
- In late 2016, the Financial Accounting Standards Board published the Exposure Draft of PSAK 71 to replace PSAK 55 Financial Instruments, which is planned effective as of January 1, 2019 . Financial Instruments in the form of credit is a major asset in the Balance of Commercial Bank and Rural Bank, so that changes in accounting standards certainly impact on the accounting treatment ofcredit. The authors reviewed the literature related to PSAK 55 and ED PSAK 71. The results of the review come out with conclusions that will not be found impact significantly the ED PSAK 71 Financial Instruments in aspect ofcredit recognition in the financial statements of Commercial Bank and Rural Bank. However it will be found significant impact ofED IAS 71 Financial Instruments in aspect of measurement and presentation of financial statements in general Bank and Rural Bank