The Changes in Accounting Standard: Their Impact of Implementation Allowance Impairment Losses
Hirda Rakastina Putri, Reni Oktavia & Widya Rizki Eka Putri · Asian Journal of Economics, Business and Accounting · 2022
Aims: This study aims to analyze the comparative of Allowance Impairment Losses (AIL) before and after implementation of PSAK 71 and its effect on banking profits. Study Design: This study used the quatiative descriptive method. Place and Duration of Study: Financial Services Au...
Open access
Research Article
10.9734/ajeba/2022/v22i830585