Analisis Penerapan PSAK No.50 dan PSAK No. 55 Atas Impairment Piutang Pada PT. Pelangi Cakrawala Losarang

Abstract

Abstract

The purpose of this study is to find out how to record receivables, to find out the way receivables impairment and to know the accounting receivables impairment based on PSAK No. 50 and PSAK 55.

The data analysis technique applied in this study is qualitative analysis. Qualitative analysis in this study, conducted by comparing between theory and practice in the treatment of accounting receivables based on PSAK 50 and 55 at PT. Pelangi Cakrawala Losarang.

The results of this study are PT. Pelangi Cakrawala Losarang Recognition of financial statements in accordance with PSAK 50 and PSAK 55. Decrease in the value of receivables in the company PT. Pelangi Cakrawala Losarang does not experience a decrease in receivables, which means it is not in accordance with PSAK 50 and PSAK 55. Credit risk that identifies the ability of the debtor to pay all debts that are due according to the terms of the contract and the company PT. Pelangi Cakrawala Losarang identifies the ability of the debtor to pay all debts that are due according to the terms of the contract whose results are in accordance with PSAK 50 and PSAK 55

Keywords : ACCOUNT RECEIVABLE, PSAK 50 AND PSAK 55