Innovation of impairment loss allowance model of Indonesian financial accounting standards 71

Innovation of impairment loss allowance model of Indonesian financial accounting standards 71

Purpose – This study aims to develop a high-quality impairment loss allowance model in conformity with Indonesian Financial Accounting Standards 71 (PSAK 71) that has significant contribution to national interests and the banking industry. Design/methodology/approach – The determination of the impai...

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Bibliographic Details
Main Authors: Sugiarto Sugiarto, Suroso Suroso
Format: Article
Language:English
Published: Emerald Publishing 2020-11-01
Series:Journal of Asian Business and Economic Studies
Subjects:
psak 71
impairment loss allowance
ckpn
forward looking
Online Access:https://www.emerald.com/insight/content/doi/10.1108/JABES-11-2019-0114/full/pdf?title=innovation-of-impairment-loss-allowance-model-of-indonesian-financial-accounting-standards-71

Internet

https://www.emerald.com/insight/content/doi/10.1108/JABES-11-2019-0114/full/pdf?title=innovation-of-impairment-loss-allowance-model-of-indonesian-financial-accounting-standards-71

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