ANALISIS KOMPARASI PEMAHAMAN PSAK NO 55 REVISI 2006 ADOPSI IFRS STUDY KASUS ASURANSI JIWA DI INDONESIA

ANALYSIS OF UNDERSTANDING COMPARATION OF PSAK NO 55 REVISION 2006 IFRS STUDY ADOPTION OF LIFE INSURANCE CASE IN INDONESIA

  • Yeni Abbas Sekolah Tinggi Ilmu Ekonomi Swadaya
Keywords: financial, measurement, existence

Abstract

ABSTAK; The test results show there is a difference in interpretation, especially in the Measurement of Financial Instruments, thus the whole respondent as a party directly dealing with the interests of Accounting Standards addressed the existence of a condition in which there is a level of difference in understanding and this is more answered on the company's experience side meaning the company with years of service > More than 10 years can digest, sort and know and apply the definition of financial instruments, recognition of financial instruments and measurement of financial instruments, thus the need for an ideal determination or standardization of PSAK 55 so that it can be easily understood from the side of workers

Published
2019-11-22
How to Cite
Abbas, Y. (2019). ANALISIS KOMPARASI PEMAHAMAN PSAK NO 55 REVISI 2006 ADOPSI IFRS STUDY KASUS ASURANSI JIWA DI INDONESIA. Cakrawala Ekonomi Dan Keuangan, 1(1), 11. Retrieved from https://jurnal.stie-swadaya.ac.id/ojs/index.php/Cakrawala-Ekonomi-dan-Keuangan/article/view/29