Penerapan PSAK 50 (Revisi 2006) dan PSAK 55 (Revisi 2006) saat ini memberikan dampak yang cukup signifikan terhadap penyajian dan pengungkapan serta pengakuan dan pengukuran laporan keuangan, salah satunya adalah mengenai perhitungan penurunan nilai piutang. Laporan magang ini membahas penurunan nilai piutang pada sebuah perusahaan manufaktur industri kabel, yaitu PT VE Tbk berdasarkan PSAK 50 (Revisi 2006) dan PSAK 55 (Revisi 2006). Auditor melakukan prosedur audit piutang dan menilai penurunan nilai piutang secara individual dan kolektif.Hasil audit adalah PT VE Tbk menilai penurunan nilai piutang secara individual dan kolektif. PT VE Tbk tidak membentuk akun penyisihan kerugian penurunan nilai untuk penurunan nilai piutang secara kolektif karena manajemen berkeyakinan bahwa seluruh piutang dapat tertagih.

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The implementation of PSAK 50 (Revised 2006) and PSAK 55 (Revised 2006) is currently providing a significant impact on the disclosure and presentation as well as recognition and measurement of financial statements, one of which is on the calculation impairment of receivables. This internship report discusses about impairment of receivables at a cable industry manufacturing company, namely PT VE Tbk based on PSAK 50 (Revised 2006) and PSAK 55 (Revised 2006). Auditors perform audit procedures receivables and assess it for impairment of receivables individually and collectively.

Audit results are PT VE Tbk assess impairment of receivables individually and collectively. PT VE Tbk did not provide allowance for impairment loss on receivables for impairment collectively due to management believes that all receivables are collectible.