Pujiati, Diyah and Sarwendhi, Rezza Arlinda and Nita, Riski Aprillia and Murni, Nur Suci I Mei and Indisari, Alifah Ridwan and Imania, Shella (2023) How To Measure Intangible Assets And Fair Value At Banks. International Journal of Business Marketing and Management.
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Abstract
The purpose of this research is to investigate and analyze how the difference between fair value and book value of assets bank is disclosed and how to present and disclose intangible assets. The case study qualitative research method was used in this study. Case simulation models at national private banks in Indonesia and information from informants were used in data collection and data analysis techniques. The unit of analysis is the disclosure of the fair value of assets and intangible assets at one of the national private banks in Indonesia. The results of the study informed that banks value their fair assets using fair value and are in accordance with IAS number 13 concerning fair value measurements. The Bank has also assessed goodwill intangible assets in accordance with IAS number 38 concerning intangible assets. The research results also inform that banks have implemented IFRS numbers 13 and 38 properly. The contribution of this research is to encourage regulators to apply IFRS related to banking in an orderly and correct manner so that the resulting financial information can be used as a decision-making.
| Item Type: | Other |
|---|---|
| Subjects: | 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS > 332 - FINANCIAL ECONOMICS > 332.12 - BANKS & BANKING |
| Divisions: | Lecturer |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 24 Jul 2023 02:24 |
| Last Modified: | 24 Jul 2023 02:24 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/6590 |
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