Hermawan, Veren and Indra, Pratama and Bustaman, Yosman (2020) The Analysis and Implementation of PSAK 71 (IFRS 9): Financial instruments at PT X for The Year 2019. Bachelor thesis, Swiss German University.

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Abstract

PSAK 71 was issued by the Indonesian Accounting Standard Board (DSAKIAI), as an adaptation of IFRS 9: Financial Instruments to replace the old accounting for financial instruments standard, PSAK 55 (IAS 39). The new accounting standard is implemented in Indonesia effective from January 2020. “PT X” is a private company in Indonesia that runs in heavy equipment industry and was chosen to be the research subject. This research is conducted to identify the financial impacts arised from PSAK 71 (IFRS 9) implementation towards Statement of Financial Position, Income Statement and Statement of Cash Flow of PT X in 2019 compared to the previous accounting standard PSAK 55 (IAS 39). The result of this research shows that there is no significant impact towards PT X financial statements, specifically its Statement of Financial Position, Profit and Loss Statement, and Statement of Cash Flow.

Item Type:	Thesis (Bachelor)
Uncontrolled Keywords:	PSAK 71, IFRS 9, Accounting for Financial Instruments, Expected Credit Losses, Impairment, Financial Statements.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance.
Divisions:	Faculty of Business Administration and Communication > Department of Accounting
Depositing User:	Faisal Ifzaldi
Date Deposited:	02 Nov 2020 14:09
Last Modified:	02 Nov 2020 14:09
URI:	http://repository.sgu.ac.id/id/eprint/1912

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