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Indonesian Financial Accounting Standard (PSAK) 3: INTERIM FINANCIAL STATEMENTS

PSAK 3 regulates determining the minimum content of interim financial statements and the principles of recognition and measurement in complete or condensed financial statements for the interim period. Timely and reliable interim financial reporting enhances the ability of investors, creditors, and others to understand the entity's capacity to generate profits and cash flows and its financial condition and liquidity.

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Statement of Financial Accounting Standards (PSAK) 72 and Statement of Financial Accounting (PSAK) 7

With the enactment of Statement of Financial Accounting Standards (PSAK) 72 (Revenue from Customer Contracts) and Statement of Financial Accounting Standards (PSAK) 73 (Leases) for the financial year starting on January 1, 2020, with a quite

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