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Penerapan perhitungan loan impairment berdasarkan PSAK 50 dan 55 (revisi 2006) di PT Bank ACDC Indonesia TBK
PSAK 50 and 55 (Revised 2006) is a standard governing the presentation and disclosure and the recognition and measurement of financial instruments. Bank?s loan is one of the financial instruments set out in this standard. This new accounting standard introduced Loan Impairment as the equivalent of PPAP or credit provision that requires the calculation of impairment is based on the probability of an individual?s loan becoming a default. This internship report explains the implementation of PSAK 50 and 55 (2006 Revised) in Bank ACDC Indonesia related to the calculation of loan impairment and the constraints faced by the bank and also auditor in the implementation. Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 7200 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia., 2010 |
|---|---|
| Edisi | - |
| Subjek | Financial accounting Credit Financial instruments Loan impairement |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xii, 67 p. : diagr., il. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |