Impact Analysis of Indonesian Financial Accounting Standard based on the IFRS Implementation for Financial Instruments in the Indonesian Commercial Bank

摘要

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.