The samples used are banks listed in Indonesia Stock Exchange during the period of 2010-2013. This study aims to evaluate the relationship of the difference between loan book value and fair value, book value per share, earnings per share and the company size to the stock price of banks that use accounting standard that has been converged to IFRS. Therefore, the benefit of the use of historical cost and fair value needs to be examined. One of the impacts of IFRS convergence is the tendency to leave historical cost to the fair value primarily for financial instruments, one of which is bank loans.
