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...

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Bibliographic Details
Main Authors: Sunitha Devi, I Gede Arya Wigarba, Nyoman Trisna Herawati, I Nyoman Putra Yasa
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