Can I read Psak 71-Ifrs 9 on EtoBox?
Psak 71-Ifrs 9 by maharani.fmp is a document available to read on EtoBox.
What is Psak 71-Ifrs 9 about?
The document outlines the principles of PSAK/IFRS 9 for non-funded facilities, emphasizing that expected credit loss (ECL) must be calculated even for off-balance sheet items like bank guarantees. It details the accounting structure before and after conversion to loans, including the necessary journal entries for ECL calculations and provisions. Key insights highlight the importance of recognizing ECL for non-funded facilities and the significant impact of conversion on risk-weighted assets and regulatory r
- Author
- maharani.fmp
- Language
- EN