Valuing PSAK 64 in Reducing Conservatism in The Extractive Industry

Valuing PSAK 64 in Reducing Conservatism in The Extractive Industry

In 2011, the Indonesian Institute of Accountants (IAI) issued PSAK 64, which adopted IFRS 6 concerning exploration for and evaluation of mineral resources. It is assumed that this adoption will improve the quality of financial reporting. This current study examines the impact of PSAK 64 implementati...

Full description

Bibliographic Details
Main Authors: Nella Yantiana, Ricky Ricky, Elok Heniwati
Format: Article
Language:English
Published: STIE Perbanas Surabaya 2021-12-01
Series:Indonesian Accounting Review
Subjects:
exploration aggressiveness
ifrs
extractive industry
conservatism
psak 64
Online Access:https://journal.perbanas.ac.id/index.php/tiar/article/view/2549

Similar Items

Similar Items