Given the significance of the analysis involved in transfer pricing, in the following article, the TGS AU Indonesia team will elaborate further on the implementation of transfer pricing comparability analysis for companies.

In 2024, the Indonesian Institute of Accountants (IAI) issued updates to the Statement of Financial Accounting Standards (PSAK) 14 regarding inventories. These updates were made to align Indonesian accounting standards with international practices and to ensure that financial reporting accurately and transparently reflects economic conditions. Here are some key points in the PSAK 14 update for 2024.

The implementation of SA 600 in auditing the financial statements of BLUDs and BUMNs is a critical step in preserving the credibility and transparency of these entities. Auditors must adhere to the guidelines provided in the 2021 revision of SA 600 to ensure that audits are conducted effectively, independently, and objectively.

Implementation of the Principle of Recognizing Service Users (PMPJ) has been emphasized more in service sector. PMPJ has evolved into an essential foundation that needs to be applied to provide technical guidance, mandatory of Ministry of Finance (Kemenkeu) through PMK No. 155/PMK.01/2017.

In the context of an audit, the payroll business cycle is one of the important areas to examine. The payroll business cycle in the context of an audit involves a number of steps that are critical to ensuring compliance, accuracy, and reliability of financial information related to employee salaries and benefits. as presented by Mr. Mikail Jam'an (Mikail Jaman)