Penerapan PSAK 50 dan PSAK 55 pada Bank X Surabaya
Implementation of SFAS 50-55 especially concerning Allowance for Impairment Losses (CKPN) or long referred to the Establishment of Asset Allocation (PPA) for banking takes quite a long time. Banks were given a chance until the end of 2011 to complete the calculation that will be used at the beginnin...
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Format: | Article |
Language: | English |
Published: |
Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya
2017-06-01
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Series: | Jurnal Akuntansi Kontemporer |
Online Access: | http://journal.wima.ac.id/index.php/JAKO/article/view/1011 |