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Judul IMPLEMENTASI PSAK 60 SETELAH KONVERGENSI IFRS TENTANG AKUNTANSI PERBANKAN
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Pengarang Dwi Yanti - Personal Name
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Content type Karya Ilmiah Dosen
Bahasa Indonesia
Penerbit FAKULTAS EKONOMI IBA
Tahun Terbit 2015
Abstrak Accounting standard is a standard which is a reference for the preparation of the
financial statements. This standard is set in an accounting guideline called PSAK (
Pernyataan Standar Akuntansi Keuangan ). Since the year 2012 which has been amended
PSAK done convergence with the International Accounting Standards IFRS. The aim of
this adoption so that the preparation of financial statements in Indonesian entity is able
to be understood by international investors. One who has convergence IFRS is PSAK 60
(revised 2010) on the disclosure of financial instruments. This PSAK is financial
instrument disclosures are more detailed and revealing risks faced by the company or
entity, as well as how the company is at risk - the risk of financial instruments in the
entity's annual report. In this study, the authors examine how the application of PSAK 60
(revised 2010) has convergence with IFRS 7 in PT. Bank Sumsel Babel. The data used
are secondary data to study the company's annual financial statements and reports that
have anything to do with this research. Analysis methods that I use is a qualitative
descriptive analysis. From the research, the bank Sumsel Babel has adopted PSAK 60
(revised 2010) as well. Disclosures about financial instruments and risks faced by banks
Sumsel Babel has revealed qualitatively and quantitatively regulated in accordance with
PSAK 60 (revised 2010).
Keywords : PSAK 60 (revised 2010), IFRS, Financial Instruments, Banking,
Convergence
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