PENGARUH PENERAPAN PSAK 71 TERHADAP PENYAJIAN DAN PENGUKURAN LAPORAN KEUANGAN PERUSAHAAN (STUDI KASUS PADA LAPORAN KEUANGAN PT. XYZ)

Abstract

This research aimed to evaluate and analyze the effect of PSAK 71 implementation, i.e. Financial Instrument which was obliged effectively per January, the 1st 2020 on financial statement of PT XYZ 2019. The research was qualitative with descriptive-comparative as the approach. Moreover, the research object was companies which focused trade and service business. Furthemore, the instrument in data collection technique used observation, interview, and documentation. While the interview which was applied by PT XYZ showed that financial statements were still taxable. Additionally, the data analysis technique used to recalculate data or recount the fair value of a presented financial statement, by considering the standard of PSAK 71: Financial Instruments The research result showed that implementation of PSAK 71: Financial Instruments affected account receivable as PT XYZ had to document Loan Impairment Losses for its receivable business of financial statement. In addition, implementation of PSAK 71 affected its tax section since deferred tax expense existed for this loan.
Keywords: PSAK 71, loan impairment losses, deferred tax expense