Analisis Implementasi PSAK 71 Terhadap Cadangan Kerugian Penurunan Nilai (Studi Kasus Pada PT Bank XYZ Tbk)

Akuntansi : Jurnal Akuntansi Integratif Pub Date : 2021-06-30 DOI:10.29080/jai.v7i1.315

D. Rahayu

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引用次数: 2

Abstract

Abstract PSAK 71 is officially effective in 2020, banking issuers are required to include the formation of CKPN. The purpose of this study is to determine the analysis of the implementation of PSAK 71 against the allowance for impairment losses at PT. Bank XYZ Tbk. The data analysis of this research was carried out from 2017 to 2019, because PT. Bank XYZ Tbk has implemented PSAK 71 from an early age in 2017. The method used in this research is descriptive qualitative. The results of this study are the determination of CKPN, recognition and measurement of CKPN PT. Bank XYZ Tbk is in compliance with PSAK 71. Where PT. Bank XYZ Tbk recognizes and measures allowance for losses for financial instruments totaling ECL - 12 months if credit risk is low and there is no significant increase. On the other hand, PT. Bank XYZ Tbk will recognize and measure the allowance for losses for financial instruments based on the ECL lifetime of the financial instrument, if the credit risk of the financial instrument has experienced a significant increase from the time of initial recognition. PT. XYZ Tbk uses information that is forward looking.

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PSAK实施对价值价值下降准备金(XYZ银行Tbk案例研究)的分析

摘要psak 71于2020年正式生效，要求银行发行方纳入CKPN形成。本研究的目的是确定PSAK 71对PT. Bank XYZ Tbk的减值损失准备的实施分析。本研究的数据分析是在2017年至2019年进行的，因为PT. Bank XYZ Tbk从2017年就开始实施PSAK 71。本研究采用描述定性方法。本研究的结果是CKPN的测定，CKPN PT的识别和测量。Bank XYZ Tbk符合PSAK 71。如果信用风险较低且没有显著增加，则PT. Bank XYZ Tbk确认并计量总计为ECL - 12个月的金融工具的损失准备。另一方面，如果金融工具的信用风险自初始确认时起已显著增加，则PT. Bank XYZ Tbk将根据金融工具的ECL寿命确认和计量金融工具的损失准备。PT. XYZ Tbk使用前瞻性信息。

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Akuntansi : Jurnal Akuntansi Integratif

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