KAJIAN ATAS STANDAR PELAPORAN KEUANGAN INDUSTRI PERBANKAN: KOMPARASI IFRS DAN SAK INDONESIA

Rahayu, Sari (2010) KAJIAN ATAS STANDAR PELAPORAN KEUANGAN INDUSTRI PERBANKAN: KOMPARASI IFRS DAN SAK INDONESIA. Other thesis, University of Muhammadiyah Malang.

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Abstract

This Target Research is to explain financial reporting of banking according to PSAK No. 31 ( revised 2000), IFRS ( IAS) and also comparison among PSAK No. 31 with IFRS (IFRS 7, IAS 32, IAS 39). Type from this research is book study, by using research technique is qualitative comparability analyse. Qualitative comparability analyse used to know difference among international financial reporting standard of industrial banking with standard which in this time used in Indonesia. The results of comparative analysis shows that there is basically no difference in the recognition of assets and liabilities between the two standards. Differences occur only at recognition of the value of collateral. IAS 39 on the collateral recognized at fair value, while the PSAK No. 31 (revised 2000) collateral recognized at fair value after deducting the estimated costs of disposal.In this case there is a discrepancy between PSAK with IAS. Recognition of collateral in the IAS will benefit banks in attracting investors because the value of recognized assets greater than the recognition of the value of assets in PSAK. In PSAK recognized assets after expenses, so the value of collateral assets to be served is smaller than the recognition of the value of collateral on the IAS. In addition, the report will affect the company's profit and loss, because the cost is a factor of income deduction. Whereas in the case of measurement, two standards have been worth, assets and liabilities measured at fair value. The financial statements are also presented based on the characteristics and order of liquidity. In PSAK No. 31, the disclosure of financial statements has not been clarified in detail, so that other necessary accompanying PSAK namely; PSAK No. 50 and 55 (revised 2006), so that the qualitative characteristics of financial statements which include; understandability, reliability, comparability and relevance can be fulfilled as well as financial statements can be trusted by the stakeholders and shareholders

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 30 Mar 2012 02:10
Last Modified: 30 Mar 2012 02:10
URI: http://eprints.umm.ac.id/id/eprint/1437

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