Institutional Repository | Satya Wacana Christian University: Penyajian dan Pengungkapan Atas Impairment Aset Keuangan di Perbankan Menurut PSAK 50 dan 60

ABSTRACT

PSAK 50 and 60 (revised 2010) are standards that governs the presentation and disclosure of
financial instruments. Financial asset consists of AFS (Available for Sale), HTM (Held-toMaturity), L&R (Loans and Receivable) and at FVTPL (Financial asset at fair value through
profit and loss). This research is a qualitative and quantitative research with a descriptive
design. This research took 30 banking companies with purposive sampling. The results show
that L&R type of financial asset have the largest amount in total asset and AFS have the
largest amount in impairment loss, beside that the number of companies that specifically
disclosed their financial instrument policy had been increasing.
Key words : Financial instrument, Financial asset, Impairment, PSAK 50 and 60 (revised
2010).