ABSTRACT
PSAK 50 and 60 (revised 2010) are standards that governs the presentation and disclosure of financial instruments. Financial asset consists of AFS (Available for Sale), HTM (Held-to-Maturity), L&R (Loans and Receivable) and at FVTPL (Financial asset at fair value through profit and loss). This resea rch is a qualitative and quantitative resea rch with a descriptive design. This research took 30 banking companies with purposive sampling. The results show that L&R type of financial asset have the largest amount in total asset and AFS have the largest amount in impairment loss, beside that the number of companies that specifically disclosed their financial instrument policy had been increasing.