This Indonesia Financial Accounting Standards regulates when the parent wants to make separate financial statements. Separate financial statements only record assets, liabilities, parent equity and large investments in subsidiaries, joint ventures

Standard on Auditing (SA) 706: Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report

The government and Commission XI of the House of Representatives has discussed the fifth amendment legislation bill to Law No. 6 the Year 1983 on General Provisions and Procedures for Taxation (KUP Draft Bill). One of the articles contained in the

In the General Provisions and Tax Procedures Draft Bill (RUU KUP), the Government re-inserts articles related to Law No. 11 the Year 2016 concerning Tax Amnesty. The rules regarding the tax amnesty are inserted in Articles 37B to

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.