PENERAPAN PSAK 50 DAN 55 (REVISI 2010) ATAS PENURUNAN NILAI (IMPAIRMENT) PIUTANG SEBELUM DAN SESUDAH ADOPSI IFRS PADA PERUSAHAAN SEKURITAS YANG TERDAFTAR DI BEI

ANGGRAENI, ROSIANA DWI (2016) PENERAPAN PSAK 50 DAN 55 (REVISI 2010) ATAS PENURUNAN NILAI (IMPAIRMENT) PIUTANG SEBELUM DAN SESUDAH ADOPSI IFRS PADA PERUSAHAAN SEKURITAS YANG TERDAFTAR DI BEI. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This study discusses the application of IAS 50 and 55 (revised 2010) on impairment receivables before and after the adoption of IFRS at a securities company in Indonesia Stock Exchange (BEI). Statement of Financial Accounting Standard (IAS) 50 (Revised 2010) adopted IAS 32 on January 1, 2009. IAS 50 governs the presentation of financial instruments. IAS 55 (revised 2014) superseded SFAS 55 (2011) adopted by the IAS 39 per effective January 1, 2014 and became effective January 1, 2015. SFAS 55 is an important standard that governs on Financial Instruments: recognition and measurement. In this study aims to determine differences in the application of IAS 50 and 55 for impairment of receivables before and after the adoption of IFRS. Data used in this research is secondary data. Samples in this study is 11 securities firms for 6 consecutive years ranging from 2009 to 2014. The method used in sampling is purposive sampling. Data in this research by its nature is quantitative data. The results of this study indicate there are differences in the application of IAS 50 and 55 for impairment of receivables before and after the adoption of IFRS. Keywords: SFAS 50, SFAS 55, Impairment of receivables, Adoption of IFRS

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 27 Feb 2017 02:35
Last Modified: 27 Feb 2017 02:35
URI: http://eprints.perbanas.ac.id/id/eprint/568

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