ANALISIS KESENJANGAN PEDOMAN AKUNTANSI PERBANKAN TAHUN 2OO8 DENGAN STANDAR AKUNTANSI KEUANGAN TERKINI DALAM ASPEK PENGAKUAN, PENGUKURAN, PENYAJIAN DAN PENGUNGKAPAN LAPORAN KEUANGAN BANK
| Main Authors: | Armanto Witjaksono, Eka Novianti, Ignatius Edward Riantono, Shona-Sonna |
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| Format: | Article |
| Terbitan: |
, 2016
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| Subjects: | |
| Online Access: |
https://zenodo.org/record/3370143 |
Daftar Isi:
- Indonesian Banking Accounting Guidelines (Revised 2008) until 2016 have not been revised, while the Financial Accounting Standards (SAK) since 2008 to 2016 has been progressing significantly alter financial reporting. The results of the initial review of publicly confirm that 20 of PSAK which form the basis of Indonesian Banking Accounting Guidelines (PAPI),6 ofthem have been revoked and the rest have been revised. Then there are others I 3 PSAK that alfect the PAPI but not yet known in 2008. In late 2016, the Financial Accounting Standards Board (DSAK) published the Exposure Draft of PSAK 71 to replace PSAK 55 Financial Instruments, which will be effective as of January 1, 2019. Because of PSAK 55 is the base main settings thenwithout a doubt PAPI PAPI 2008 must be revised. A review gives conclusions that without revision there will be a significant gap between PAPI with PSAK in two aspects of the recognition and measurement of financial instruments. As for the presentation and disclosure aspects the gap are not significant.