A comparison between PSAK 71 and PSAK 55 in the banking industry
Economic activities ascending from the use of PSAK 55 (Statement of Financial Accounting Standards) are alleged to be the cause of the Indonesian bank system instability when facing the global financial crisis in 2008. PSAK 55 results in CKPN (allowance for impairment losses) allocation on a procycl...
Main Authors: | , , , |
---|---|
Format: | Article |
Language: | English |
Published: |
Universitas Kristen Satya Wacana
2021-04-01
|
Series: | Jurnal Ekonomi dan Bisnis |
Subjects: | |
Online Access: | https://ejournal.uksw.edu/jeb/article/view/4382 |