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Pembahasan PSAK 72 dan PSAK 73 Untuk Perusahaan

As an accounting practitioner, Mikail Jaman (also known as Mikail Jam’an) outlines the impact of implementing PSAK 71 (Financial Instruments), PSAK 72 (Revenue from Customer Contracts), and PSAK 73 (Leases) on corporate financial statements. from reclassification and forward-looking credit loss models to the five-step revenue recognition model and control-based lease accounting. Read on to ensure your financial reporting is both compliant and accurate.

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Regulation regarding Affiliated Transactions for Public Listed Companies

It is not surprising that Indonesia Financial Services Authority ("Otoritas Jasa Keuangan", "OJK", or "FSA") issued regulations to regulate the conditions for which an affiliate transaction can be carried out. The regulation, namely Financial Services Authority Regulation No. 42/2020 ("FSA-REG 42/2020") concerning affiliated transactions and conflicts of interest. In this discussion, KAP Agus Ubaidillah dan Rekan (TGS AU Partners) will only discuss affiliate transactions regulated by the FSA.

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