EVALUASI PENERAPAN PSAK 50 DAN PSAK 55 ATAS CADANGAN KERUGIAN PENURUNAN NILAI (STUDI KASUS PADA PT. BANK NTB)
Author : Herawati Khotmi
This research aims to indentify the obediance Allowance for Impairment Losses implementation which occurred in PT. Bank NTB base on PSAK 50 (Presentation) and PSAK 55 (Recognition and Measurement). This research applies interview technique and file data collection as data colleting tehnique and finding data source from primary and secondary data. The writer succeed obtaining data as Financial Statements of PT. Bank NTB have been audited. Analysis method applied is qualitative data analiysis technique which conducted through comparing implementation in PT. Bank NTB with PSAK 50 (Presentation) and PSAK 55 (Recognition and Measurement). The research successively shows that Presentation, Recognition and Measurement Financial Statements of PT. Bank NTB in accordance with the PSAK 50 (Presentation) and PSAK 55 (Recognition and Measurement). It is hoped that the application will remain guided by PSAK 50 (Presentation) and PSAK 55 (Recognition and Measurement) is the standard base used in Indonesia. the hope for those who will do the same research should add another indicator that is related to the disclosure of financial statements described in PSAK 60.
Keywords : PSAK 50, PSAK 55, for Impairment Losses
