PENGUNGKAPAN ASET KEUANGAN DAN IMPAIRMENT PADA SEKTOR PERBANKAN MENURUT PSAK 60 DI INDONESIA

Abstract

This writing discusses the Statement of Financial Accounting Standard (Pemyataan Standar
Akuntansi Keuangan/PSAK) 60. This study is limited into the measure of time from 2010
until today, focuses on standard governing the presentation and disclosure of financial
instruments. This standard is very influential on the Indonesian banking disclose details
of financial assets and the impairment of assets in the financial statements.
So, this study aimed to describe the level of compliance of banks in Indonesia to implement
SFAS.This writing uses the method of data collecting from any sources
Keywords .• Banking, Financial asset, Impairment, PSAK 50 and 60