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All Journal Jurnal Ekonomi Bisnis dan Kewirausahaan Journal of Economic, Bussines and Accounting (COSTING) JSMA (Jurnal Sains Manajemen dan Akuntansi) Ilomata International Journal of Tax and Accounting Jurnal EK dan BI Community Development Journal: Jurnal Pengabdian Masyarakat Journal Economic and Strategy (JES) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Jurnal Applied Research in Management and Business Journal Of Human And Education (JAHE) Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Asosiatif Jurnal Ekonomi Bisnis dan Kewirausahaan Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Agung Nurmansyah
Universitas Harapan Bangsa
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Journal of Economic, Bussines and Accounting (COSTING)

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Analisis Dampak Implementasi IFRS 9 Terhadap Penilaian Aset dan Kewajiban Keuangan: Tinjauan dari Perspektif Perusahaan Publik Klemens Mere; I Ketut Kusuma Wijaya; Pandu Adi Cakranegara; Agung Nurmansyah; Delfian Zaman
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9389

Abstract

This article aims to analyze the impact of the implementation of International Financial Reporting Standards (IFRS) 9 on the valuation of financial assets and liabilities from the perspective of public companies. The literature review method is employed to gather and analyze various studies and literature related to the implementation of IFRS 9. From the literature review findings, it is revealed that the implementation of IFRS 9 has significant impacts on the valuation of financial assets and liabilities of public companies. Changes in the classification, recognition, and measurement of financial instruments can affect the financial statements and performance of companies. The importance of a deep understanding of this standard increases with the growing complexity of financial instruments. Three relevant keywords in this article are IFRS 9, financial asset valuation, and public companies. This article is expected to provide additional insights to practitioners, regulators, and academics regarding the implications of implementing IFRS 9 in the context of valuing financial assets and liabilities of public companies. Keywords: IFRS 9, financial asset valuation, public companies.
Co-Authors Afiat, Muhammad Nur Ahmad, Dwi Nur Fauziah Anggit Dyah Kusumastuti Anggit Dyah Kusumastuti azhara, shaila mayang Budi Wahyono, Budi Cahyo Budi Santoso Cahyo Budi Santoso, Cahyo Budi Cakranegara, Pandu Adi Delfian Zaman Desi Kristanti Dianningsih Dianningsih I KETUT KUSUMA WIJAYA Jane Rinelke Tinangon Klemens Mere Kohar Sulistyadi Kristianto, Giovanny Bangun Kus Isnawati, Kus Leuhery, Ferdy Lusi Yuliarti M. Imron Mas'ud Mutiasari, Annisa Indah Nawangwulan, Irma M Nugroho B Sukamdani Nurhayati . Purwanto . Putri , Annisa Raylia Ririh Sekar Handini Rusnandari Retno Cahyani Salman Faris Isnaini, Salman Faris Salsa Bila Arsyad saraswati, esti Septiani, Andini Sri Wahyu Agustiningsih, Sri Wahyu Timotius Agus Rachmat, Timotius Agus