POTENTIAL IMPLICATIONS OF PSAK 73 IMPLEMENTATION ON FINANCIAL PERFORMANCE OF …
PSAK 73 is the latest accounting standard adopted from IFRS 16 regarding lease. PSAK 73 governs the recognition, measurement, presentation and disclosure of leases, especially for lessees by only allowing the classification of leases as financing leases so that the assets and liabilities for lease transactions are recognized in the statement of financial position. There are optional exceptions for short-term leases and leases whose underlying assets are low value. The purpose of this study is…
