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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Wiwik Pratiwi
Sekolah Tinggi Ilmu Ekonomi Y.A.I Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

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Application Of IFRS 5 And PSAK 58 On Non-Current Assets Held For Sale And Discontinued Operations: A Literature Review Ardiansyah Ardiansyah; Ecliza Novianti; Wiwik Pratiwi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.8927

Abstract

This study aims to provide an in-depth examination of the implementation of IFRS 5 and PSAK 58 concerning non-current assets held for sale and discontinued operations, using a systematic literature review approach. The research adopts a qualitative descriptive method with thematic analysis techniques applied to academic journals, accounting standards, and empirical findings. The grand theory employed is the Value Relevance Theory, which asserts that high-quality accounting information is reflected in the market value of firms, supported by the Positive Accounting Theory to understand managerial incentives behind accounting choices.The findings indicate that the implementation of these standards has the potential to enhance the relevance and transparency of financial reporting, particularly in providing focused disclosure on the company’s strategic decisions. Previous studies show that the value relevance of accounting information to stock prices improved following the adoption of IFRS 5/PSAK 58. Nevertheless, significant challenges remain, including fair value measurement issues, limited human resource competencies, and the risk of earnings management through asset misclassification.This study recommends stronger synergy between companies, regulators, auditors, and academic institutions to support the substantive implementation of IFRS 5/PSAK 58. When appropriately applied, these standards are expected to reinforce the integrity and efficiency of financial reporting in Indonesia and improve investor trust in financial disclosures. .
Implementation Of PSAK 202 In The Presentation And Disclosure Of PT Unilever Indonesia's Financial Statements For The 2020-2024 Financial Years: A Literature Review Sri Devi; Dicky Siddik Permana; Donni Afrianto; Wiwik Pratiwi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.8928

Abstract

Study This aiming For review theory and implementation Statement Standard Accountancy Finance (PSAK) 202 on supplies , as well as evaluate its application to the report finances of PT Unilever Indonesia Tbk during period 2020–2024. PSAK 202, which refers to the standard international IFRS, providing guidelines about classification , determination cost acquisition , method recording , measurement mark realization clean , decrease value , up to disclosure supply in report finance . With use approach quantitative and qualitative as well as based on theory accountancy positive and normative , research This highlight implementation weighted average method in recording cost acquisition inventory by PT Unilever Indonesia Tbk . The results of the analysis show that company has comply provisions of PSAK 202 in particular consistent , including in confession burden inventory , adjustment provision on supply obsolete , and presentation inventory at value realization clean . Proper implementation of PSAK 202 rated contribute to transparency , accuracy and credibility report finance company .
Co-Authors Ardiansyah Ardiansyah Dicky Siddik Permana Donni Afrianto Ecliza Novianti Sri Devi