Innovation of impairment loss allowance model of Indonesian financial accounting standards 71

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Innovation of impairment loss allowance model of Indonesian financial accounting standards 71

Purpose This study aims to develop a high-quality impairment loss allowance model in conformity with Indonesian Financial Accounting Standards 71 (PSAK 71) that has significant contribution to national interests and the banking industry. Design/m...

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Autors principals:	Sugiarto, Sugiarto, Suroso, Suroso
Format:	Article
Idioma:	English
Publicat:	University of Economics Ho Chi Minh City 2023
Accés en línia:	https://www.emerald.com/insight/content/doi/10.1108/JABES-11-2019-0114/full/html https://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/115436
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Thư viện lưu trữ:	Thư viện Trường Đại học Đà Lạt

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