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首页> 外文会议>nternational Conference on Accounting, Management, and Economics >ANALYSIS OF IMPLEMENTATION SAK CONVERGED IFRS FOR FINANCIAL INSTRUMENTS (PSAK 50, 55 AND 60) IN BANKING COMPANY
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ANALYSIS OF IMPLEMENTATION SAK CONVERGED IFRS FOR FINANCIAL INSTRUMENTS (PSAK 50, 55 AND 60) IN BANKING COMPANY

机译：实施SAK对银行公司金融工具（PSAK 50,55和60）的IFR融合IFR

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摘要

IFRS is a set of global accounting regulations. IFRS uses a fair value accounting basis that provides a different perspective from previous standards based on historical cost. The use of fair value is considered to make the financial statements more transparent. Excess fair value accounting for historical cost has been accepted by the public which includes professional accountants and standard makers in various countries. Nevertheless, the fair value accounting of the historical cost is predominantly based on countries with efficient market conditions with good financial reporting environment. Indonesia is one of the developing countries that decided to converge IFRS with its main concept of fair value accounting as a commitment to enter G20 member countries. In 2011 all the necessary infrastructure in the context of convergence to IFRS is already at the completion stage. In 2012 began to be implemented in stages. In 2015 the adaptation process has entered the second period. However, there is still little research to reveal the extent to which the implementation of IFRS convergence in the process of preparing the company's financial statements and its impact on its financial statements. Therefore, in this research will reveal the level of convergence of IFRS primarily the concept of fair value accounting for financial instruments (as contained in PSAK 50, 55 and 60) in practice primarily in banking sector companies. This research is a descriptive qualitative research with triangulation technique. The results show that PT. Bank Negara Indonesia (Persero) Tbk has implemented IFRS converged PSAK for financial instruments (PSAK 50, 55, and 60) in accordance with the adaptation stage. Even companies have volunteered to make early adoptions before the effective date is enacted. In the comparative analysis of financial statements presented from 2009 to 2015, it was found that the application of IFRS converged IFRS has a positive impact on users of financial statements because the information presented is complete and informative so that no mistakes are expected in the process of making economic decisions.
机译：IFRS是一套全球会计法规。 IFRS使用公允价值会计基础，根据历史成本提供以前标准的不同观点。使用公允价值被认为使财务报表更加透明。公众已接受历史成本的过度公允价值核算，包括各国的专业会计师和标准制造商。尽管如此，历史成本的公允价值核算主要基于具有良好财务报告环境的高效市场条件的国家。印度尼西亚是一家在发展中国家之一决定汇聚IFR，其主要概念是公平价值核算作为进入G20成员国的承诺。 2011年，所有必要的基础设施都在融合到IFRS的完整阶段。 2012年开始以阶段实施。 2015年，适应过程已进入第二个时期。但是，仍然很少有研究，揭示了在制定公司财务报表的过程中实施IFRS融合的程度及其对财务报表的影响。因此，在本研究中，将揭示国际财务报告准则融合水平，主要是金融工具（如PSAK 50,55和60所载）的公允价值概念，主要是在银行业公司的实践中。该研究是一种具有三角测量技术的描述性定性研究。结果表明PT。银行Negara印度尼西亚（Persero）TBK已实施IFRS对金融工具（PSAK 50,55和60）的金融工具融合PSAK。即使公司在生效日期之前已经自愿提前收养。在2009年至2015年的财务报表的比较分析中，发现IFRS融合IFRS对财务报表的积极影响，因为所提出的信息是完整的和信息的，因此在此过程中没有预期错误。经济决策。

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