DAMPAK PENERAPAN PSAK 50, PSAK 55 DAN PSAK 60 (REVISI) PADA PENYISIHAN KERUGIAN KREDIT PERBANKAN

Abstract

Bank Indonesia, together with the financial accounting standards board
issued financial standards governing the allowance for credit losses due
to the enactment of the international financial standards IFRS.
Provision for credit losses is very important for banks to be able to cope
with the risk of losses incurred due to the failure of the bank disbursed
loan repayments. Banking indirectly still have a dilemma with the
application of IAS 50 on financial instruments presentation of IAS 55
and IAS 60 regarding measurement of the disclosure. These applications
have benefits in addition to the problems in the implementation.