PSAK 109 (71) Financial Instruments

This in‑house training on PSAK 71 Financial Instruments is designed specifically for a finance company to translate the standard’s principles into practical accounting and reporting processes. It covers the new classification and measurement model for financial assets and liabilities, the forward‑looking expected credit loss (ECL) impairment approach, and implications for hedge accounting, with real‑world examples from financing portfolios, loan origination, and restructuring scenarios to ensure participants can apply judgments consistently and document accounting policies and estimates to meet regulatory expectations.

After the completion of this program, participants will be better able to:

• Understand PSAK 71 framework
• Apply classification and measurement
• Build and implement ECL models
• Manage transition and disclosure requirements
• Strengthen controls and governance