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Dampak penerapan PSAK 50 (revisi 2006) tentang instrumen keuangan : Penyajian dan pengungkapan dan PSAK 55 (revisi 2006) tentang instrumen keuangan : Pengakuan dan pengukuran pada bank ABC : Sebuah studi kasus.

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In 2006, Dewan Standar Akuntansi Keuangan (DSAK) develops Indonesian accounting standard to accommodate the needs of stakeholders. One of its way to develops the standard is by revising PSAK 50 about financial instruments: disclosure and presentation and PSAK 55 about financial instruments: recognition and measurement. This revision would give a huge impact on banking industry, since most of banking transactions is using financial instruments. The purpose of this research is to understand the implementation of PSAK 50 (revised 2006) and PSAK 55 (revised 2006) in Bank ABC, and the economic consequences that arise from the implementation. The purpose of this research is also to understand the problems arise in Bank ABC from the implementation of these accounting standard. The result from this research shows that the revision of PSAK 50 and PSAK 55 give huge impact in Bank ABC?s financial statement, especially balance sheet and income statement. In balance sheet, Bank ABC?s financial instruments that affected by these revisions are marketable securities and loans. Marketable securities and loans have a huge percentage from its? total assets, 22.13% and 63.52%, respectively. In income statement, the account that affected by these revisions is interest income, with profit margin 4.22%.Ada tabel

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Ketersediaan

Call Number	Location	Available
6373	PSB lt.2 - Karya Akhir	1

Penerbit	Depok: Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia 2009
Edisi	-
Subjek	Financial accounting Financial reporting Banks and banking Accounting standards Disclosure Financial statemeats
ISBN/ISSN	-
Klasifikasi	-
Deskripsi Fisik	xi, 108 p. 63 p. ; 30 cm & lamp.
Info Detail Spesifik	-
Other Version/Related	Tidak tersedia versi lain
Lampiran Berkas	Tidak Ada Data