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Articles
Vol 1 No 1 (2021): Edisi Maret 2021
This study aims to review the impact of psak 71 implementation on banking companies that have financial investments, especially bond holdings. The method used in this study is qualitative method with content analysis. The data used in this study is secondary data in the form of financial statements of 6 banking sub-sector companies listed on the Indonesia Stock Exchange. This study concluded that accounting policies related to bond investments from 6 companies used in the study are valid since January 1, 2020, in accordance with PSAK 71
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Editorial OfficeSekolah Tinggi Ilmu Ekonomi Jambatan Bulan Financial and Tax is an open-access article distributed under the terms of the Creative Commons Attribution-Share A like 4.0 International License. Licensed under a Creative Commons Attribution 4.0 International License. |