
SAK EP POST TEST

Quiz
•
Fun
•
Professional Development
•
Medium
BPR BHUWANA
Used 7+ times
FREE Resource
10 questions
Show all answers
1.
MULTIPLE CHOICE QUESTION
20 sec • 1 pt
SAK EP merupakan pembaharuan dari
PSAK
SAK ETAP
SAK UMUM
SAK EMKM
2.
MULTIPLE CHOICE QUESTION
20 sec • 1 pt
Tanggal berlaku efektif SAK EP
1 Januari 2025
31 Desember 2024
1 Juni 2024
31 Desember 2025
3.
MULTIPLE CHOICE QUESTION
20 sec • 1 pt
Penyisihan yang dibentuk atas penurunan nilai instrumen keuangan
PPAP
CKPN
PPKA
KPMM
4.
MULTIPLE CHOICE QUESTION
20 sec • 1 pt
Bukan merupakan bukti obyektif penurunan nilai
Gagal bayar atau keterlambatan pembayaran bunga atau pokok
Debitur menghilang
Debitur dinyatakan pailit
Debitur restrukturisasi berupa penambahan fasilitas kredit
5.
MULTIPLE CHOICE QUESTION
20 sec • 1 pt
Selisih kurang antara CKPN dengan PPKA diperhitungkan sebagai
Pengurang dalam perhitungan KPMM
Pengurang dalam perhitungan BMPK
Penambah dalam perhitunngan CKPN
Pengurang dalam perhitungan CKPN
6.
MULTIPLE CHOICE QUESTION
20 sec • 1 pt
Teknik evaluasi penurunan nilai individual
Net flow / Roll rates
Migration analysis
Fair value of collateral
7.
FILL IN THE BLANK QUESTION
30 sec • 1 pt
Rumus Menghitung CKPN Kolektif
PD x ..... x EAD
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