پارس پروژه پرتال خدمات دانشگاهی
کد محصول: h145
قیمت فایل ترجمه شده ۱۷۰۰۰ تومان
تعداد صفحه انگلیسی: ۴
سال نشر: ۲۰۱۴
تعداد صفحه ترجمه فارسی: ۱۱ صفحه WORD
عنوان فارسی:
مقاله ترجمه شده تحلیل تاثیر استاندارد حسابداری مالی اندونزی بر اساس اعمال استاندارد گزارش دهی مالی بین المللی برای ابزارهای مالی در بانک تجاری اندونزی
عنوان انگلیسی:
Impact Analysis Of Indonesian Financial Accounting Standard Based On The IFRS Implementation For Financial Instruments In The Indonesian Commercial
چکیده فارسی:
در این مقاله سعی شده است تا اثرات سازگاری استاندارد گزارش دهی مالی بین المللی با عملکرد عرضه سهام بانکداری مالی در اندونزی تحلیل شود. مزایای این تحقیق کارایی برای دانشمندان آکادمیک بانک داری، مدیریت بانک ها و مردم مطابق با سلایق آنها است. جمعیت به عنوان یک مولفه در این تحقیق تمامی بانک های تجاری است که در وب سایت بانک اندونزی فهرست شده است. نمونه های مشخصه ۱۱ بانک هستند که سهام آنها عرضه شده است. داده های مورد استفاده از اظهارنامه های وضعیت مالی از دوره های سال ۲۰۱۰ با استفاده از نمونه گیری هدف مند بدست آمده است. روش های تحقیق در ابتدا از فرضیه کلاسیک بهره بردند و سپس داده های ۱۱ بانک با همدیگر مقایسه شدند. با توجه به این تحقیق، نشان داده می شود که از از اعمال اصلاحات PSAK 50 و ۵۵ ۲۰۰۶ که از IFRS برگرفته شده است، همبستگی هایی وجود دارد که در کمک هزینه برای ضررهای بوجود آمده نشان داده شده است.
Abstract
The article aim is to analyze the impacts of International Financial Reporting Standard adapting to performance of finance banking go public in Indonesia. The benefits of this research are usefulness for banking academic scientific people, management of banks, and public according to their interests. Population as an object in this research is all of commercial banks listed in Bank Indonesia website. The representative samples are 11 banks have been going public. Used data got from the statements of financial position from 2010 periods by used purposive sampling. The research methods first used classical assumption, and then the data from the 11 banks are compared. From the research it’s showed that there are correlation from the implementation of PSAK 50 and 55 2006 revision that adapted from the IFRS for the financial instrument that there are showed at the allowance for the impairment losses.
Introduction
The presence of the banking industry is very important in raising funds from the public and then delivered back to the community, especially for business people, so the economy activity can run as expected to meet the product and service needs. With the competition level business banking services require increasingly complex business manager is constantly increasing with the level of transparency and accountability professionalism financial performance in order to compete on a global level. Another thing to do is how to minimize the various risks that will be encountered. For the risks that may occur can cause harm to the bank itself if it is not detected and managed properly. As is known, Statement of Financial Accounting Standards (SFAS) is a standard or norm that is used to prepare financial statements that the company has public accountability, it includes the corporate banking with corporate types that have public accountability because the report is given to the public. The statement of financial accounting standards is currently in the process of adopting full IFRS (International Financial Reporting Standard) with the year 2012 is the target of the adoption. In the year 2012 some of the Statement Financial Accounting Standards has come into effect. After the year 2012 for GAAP adjustment process must remain consistently performed, based on existing IFRS. There are institution that some who have adopted SFAS based on the IFRS standards, such as SFAS 50 revised 2006 on Presentation and Disclosure of Financial Instruments (PPIK) and SFAS 55 on Financial Instruments Recognition and Measurement Revenues.. As is known, that the revised SFAS conducted by the Financial Accounting Standards Board has touched some component of a financial instrument used by many banks. Implementation, contained in SFAS 50 and SFAS 55 that will be effective on January 1, 2010. Now in Indonesia there are 125 numbers of commercial banks. But in this research we got the conclusion that only 11 commercial banks in Indonesia which adapt the new accounting standards based on the IFRS implementation.