EVALUASI PENERAPAN PSAK 71 MENGENAI INSTRUMEN KEUANGAN PADA PT. SARANA SULUT VENTURA MANADO

Going Concern : Jurnal Riset Akuntansi

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Title EVALUASI PENERAPAN PSAK 71 MENGENAI INSTRUMEN KEUANGAN PADA PT. SARANA SULUT VENTURA MANADO
 
Creator Ilat, Veronica
Sabijono, Harijanto
Rondonuwu, Sintje
 
Subject allowance for impairment losses; recognition; measurement
 
Description Allowance for impairment losses are reserves that must be formed by the Bank to face the risk of loss due to investment. The purpose of this study is to compare PSAK 55 and 71 about financial instruments and recognition, measurement, especially about impairment and uncollectible financial assets and to find out how the implications are for companies after the adoption of PSAK 71 about financial instruments at PT North Sulawesi Venture Facility. Data analysis method used is descriptive qualitative. The results of the study found differences in the formation of CKPN in PSAK 55 appearing if an event occurred which resulted in the recognition of defaults and using the LIM Loss Incurred Method but in PSAK 71 CKPN at the beginning of the recognized period, using the ECL Expected Credit Loss method. In conclusion, the application of PSAK 71 to PT The North Sulawesi Venture Facility will begin in 2020 with the finalization of the December 2020 report, but the concrete impact will be on the number of CKPNs that become larger.
 
Publisher Universitas Sam Ratulangi
 
Contributor
 
Date 2020-10-14
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ejournal.unsrat.ac.id/index.php/gc/article/view/30178
10.32400/gc.15.3.30178.2020
 
Source GOING CONCERN : JURNAL RISET AKUNTANSI; Vol 15, No 3 (2020); 514-520
2686-4215
1907-9737
 
Language eng
 
Relation https://ejournal.unsrat.ac.id/index.php/gc/article/view/30178/29499
https://ejournal.unsrat.ac.id/index.php/gc/article/downloadSuppFile/30178/746
https://ejournal.unsrat.ac.id/index.php/gc/article/downloadSuppFile/30178/747
 
Rights Copyright (c) 2020 Veronica Ilat, Harijanto Sabijono, Sintje Rondonuwu
 

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