Expected Credit Loss Based on PSAK 71: A Systematic Literature Review (original) (raw)
The factors affecting the bank’s credit impairment losses by adopting IAS on PSAK 55 in Indonesia
Sparta Sparta
Journal of Economics, Business, and Accountancy | Ventura, 2020
View PDFchevron_right
Impact Analysis of Indonesian Financial Accounting Standard based on the IFRS Implementation for Financial Instruments in the Indonesian Commercial Bank
Pariang Siagian
Procedia - Social and Behavioral Sciences, 2014
View PDFchevron_right
THE IMPLICATIONS OF IFRS 9 – FINANCIAL INSTRUMENT STANDARD EXPECTED CREDIT LOSS MODEL IMPLEMENTATION ON FINANCIAL STATEMENTS OF BANKS OF AZERBAIJAN REPUBLIC
AJSES ASERC
ASERC Journal of Socio-Economic Studies, 2021
View PDFchevron_right
Value relevance of IFRS 9 adoption: A case study of Indonesian banking companies
Desrir Miftah
Journal of Accounting and Investment
View PDFchevron_right
Motive and Obstacles in Making a Decision as Early Adopters of Psak No. 71 for Impairment Provision of Loans (Study Case in Indonesia Banking Industry)
Elvia Shauki
AFEBI Accounting Review
View PDFchevron_right
The Changes in Accounting Standard: Their Impact of Implementation Allowance Impairment Losses
Hirda Rakastina Putri
Asian Journal of Economics, Business and Accounting, 2022
View PDFchevron_right
Introduction of ‘The Expected Loss Model’ Under Ifrs 9 Financial Instruments – Critiques and Considerations
Hristina Oreshkova
2018
View PDFchevron_right
The Effect of Income Smoothing and Procyclicality Behavior on the Bank Credit Impairment Losses with IAS 39 Adoption in PSAK 55 as a Moderating Variable
Sparta Sparta
Journal of Economics, Business, and Accountancy Ventura Vol. 22, No. 3, Desember 2019 – Maret 2020, pages 360 – 371, 2020
View PDFchevron_right
Accounting Model for Impairment under IFRS 9 and its Impact on Loss Allowance
Ildikó Orbán
EUROPEAN RESEARCH STUDIES JOURNAL, 2020
View PDFchevron_right
Accounting Treatment for Financing Impairment on Sharia Banks in Indonesia
Mahfisyah Putri Isa
Proceedings of the Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2019), 2021
View PDFchevron_right
Impairment in Value of Psak 7 Financial Accounting Standards, Classification of Accounting Measurements in Hedging Companies in the Banking Sector Due to Corona Virus
Irlan Fery
MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES
View PDFchevron_right
The effect of IFRS Implementation Level and Audit Quality on Timely Loss Recognition in Companies Listed on Indonesia Stock Exchange
Lulus Kurniasih
Journal of Economics, Business & Accountancy Ventura, 2018
View PDFchevron_right
Analysis of the Application of Statements of Financial Accounting Standards Number 71 concerning Financial Instruments (Case Study at Ltd Bank BRI (Persero) Plc in 2020)
vikri adriansyah
Operations Research: International Conference Series
View PDFchevron_right
Application of IFRS 9 Financial Instruments and the Exposure to Credit Risk (Case Study in Ecuador)
Miryam Gonzalez
Ilomata International Journal of Tax and Accounting
View PDFchevron_right
Tax Implications on Financial Instruments Adopted by IFRS 9 in Indonesia
IDA BUJANGGA AYU DIAH PARMITA
View PDFchevron_right
Tax Implications on Financial Instruments Resulting From IFRS 9 Adoption in Indonesia
Prianto B . Saptono
Jurnal Reviu Akuntansi dan Keuangan, 2021
View PDFchevron_right
The Influence of IFRS on the Sukuk Accounting Standard in Indonesia
Assoc Prof Dr Dodik Siswantoro
Singapore Middle East Insight Islamic Finance Special, 2016
View PDFchevron_right
The Impact of IFRS 16 (PSAK 73) Implementation on Key Financial Ratios: An Evidence from Indonesia
Merry Susanti
Proceedings of the Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020), 2021
View PDFchevron_right
Discussion of ‘Moving toward the expected credit loss model under IFRS 9: Capital Transitional Arrangement and bank systematic risk
Araceli Mora
Accounting and Business Research, 2022
View PDFchevron_right
DETERMINATION OF IMPAIRMENT LOSSES RESERVE AND ITS IMPACT ON INTEREST EARNED AT PT BANK MANDIRI (PERSERO) TBK FROM 2014-2018
INTERNATIONAL JOURNAL OF ENGINEERING TECHNOLOGIES AND MANAGEMENT RESEARCH I J E T M R JOURNAL
International Journal of Engineering Technologies and Management Research, 2019
View PDFchevron_right
Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009–2016
John O'Hanlon
Accounting in Europe, 2016
View PDFchevron_right
A comparison between PSAK 71 and PSAK 55 in the banking industry
SUNITHA DEVI
Jurnal Ekonomi dan Bisnis
View PDFchevron_right
Using Earnings-at-Risk to Assess the Risk of Indonesian Banks
Elisa Muresan
2005
View PDFchevron_right
Implementation of International Financial Reporting Standards (IFRS) and the Quality of Financial Statement Information In Indonesia
Enggar Diah Puspa Arum
View PDFchevron_right
Reflections on the development of the FASB’s and IASB’s expected-loss methods of accounting for credit losses
John O'Hanlon
Accounting and Business Research, 2019
View PDFchevron_right
Impact of IFRS (9) on the size of loan loss provisions: An applied study on Jordanian commercial banks during 2015-2019
Adel Qatawneh
Accounting, 2021
View PDFchevron_right
Effect of Current Assets on Profit Through Credit on Jakarta Islamic Index Company 2012-2014 In Indonesia Stock Exchange
Anita Handayani
Journal of Social Science Studies, 2018
View PDFchevron_right
Credit risk management in bank: Impacts of IFRS 9 and Basel 3
Pasqualina Porretta
Risk Governance and Control: Financial Markets and Institutions
View PDFchevron_right
The Effect of Credit Risk Management on Financial Performance in Indonesian Banking
nissa nurfitria
International Journal of Social Science and Human Research
View PDFchevron_right
RISK OF PROFIT LOSS SHARING FINANCING: THE CASE OF INDONESIA
Al-IQTISHAD Jurnal Ilmu Ekonomi Syariah, Ernawati Karim
View PDFchevron_right
FULL ADOPTION OF INTERNATIONAL FINANCIAL REPORT STANDARDS (IFRS) AND ITS IMPACT ON ACCOUNTING INFORMATION QUALITY IN INDONESIA
Harnovinsah Harnovinsah
View PDFchevron_right
Variables Determining For Impairment On Productive Assets In Islamic Banks In Indonesia
Ana Zahrotun Nihayah
2020
View PDFchevron_right
Effects of Credit Risk Management to the Financial Performance of Commercial Banks in the Indonesian Stock Exchange
dela efifania
2021
View PDFchevron_right
Risk Assessment and Earning Management in Banking of Indonesia: Corporate Governance Mechanisms
Trinandari P. Nugrahanti
Global Journal of Business and Social Science Review, 2016
View PDFchevron_right
The Impact of Convergence with International Finanancial Reporting Standards (IFRS) on Accounting Quality in Indonesia
Novita Indrawati
Research Journal of Finance and Accounting, 2015
View PDFchevron_right