PSAK 60 Instrumen Keuangan: Pengungkapan IFRS 7
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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
sesudah adopsi IAS/IFRS dalam PSAK instrumen keuangan pada perusahaan. perbankan yang terdaftar di BEI
If the entity has designated a financial liability as at fair value through profit or loss, and is required to present the effects of changes in that liability’s credit risk in
¾ Many accounting standards now require assets or liabilities to be measured at fair value, IAS 39 on financial instruments and IFRS 3 on business combinations being two examples.