<![CDATA[Abstrak: Pada akhir tahun 2016, Dewan Standar Akuntansi Keuangan menerbitkan Eksposure Draft PSAK 71 untuk menggantikan PSAK 55 Instrumen Keuangan, yang rencananya efektif per 1 Januari 2019. Instrumen Keuangan berupa kredit adalah aset utama pada Neraca Bank Umum dan Bank Perkreditan Rakyat, sehingga perubahan standar akuntansi pasti berdampak pada perlakuan akuntansi Iq•edit. Peneliti melakukan kajian literatur terkait PSAK 55 dan ED PSAK 71. Hasil penelahaan memberi kesimpulan bahwa tidak dijumpai dampak signifkan ED PSAK 71 Intrumen Keuangan dalam hal aspek pengakuan kredit pada laporan keuangan Bank Umum dan Bank Perkreditan Rakyat. Namun sebaliknya dijumpai dampak signifikan ED PSAK 71 Instrumen Keuangan dalam hal aspek pengukuran dan penyajian pada laporan keuangan Bank umum dan Bank Perkreditan Rakyat. Kata kunci: Bank umum, Bank Pekreditan Rakyat, Pengukuran, Penurunan Nilai, Pengungkapan, Abstract: In late 2016, the Financial Accounting Standards Board published the Exposure Draft ofPSAK 71 to replace PSAK 55 Financial Instruments, which is planned effective as ofJanuary 1, 2019. Financial Instruments in the form ofcredit is a major asset in the Balance of Commercial Bank and Rural Bank, so that changes in accounting standards certainly impact on the accounting treatment ofcredit. The authors reviewed the literature related to PSAK 55 and ED PSAK 71. The results of the review come out with conclusions that will not be found impact significantly the ED PSAK 71 Financial Instruments in aspect ofcredit recognition in the financial statements ofCommercial Bank and Rural Bank. However it will be found significant impact ofED IAS 71 Financial Instruments in aspesk measurement and presentation of financial statements in general Bank and Rural Bank Keywords: Commercial Bank, Rural Bank, Impairment, Measurement, Reporting.]]>
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