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.

Employee Monitoring Application for WFH during the Covid-19 Pandemic   The government's 100% WFH obligation due to the COVID-19 pandemic brings company owners or management problems to ensure employee performance during WFH

Penyusutan atau depresiasi adalah metode akuntansi pajak untuk mengalokasikan biaya aset berwujud atau fisik selama masa umur manfaatnya.

PSAK 72/73 Workshop led by Mikail Jaman (Mikail Jam'an) - TGS AU Partners with 13+ years of accounting standards implementation experience. Master critical transition cases, practical calculations, and effective implementation strategies through 4 intensive online sessions.

PSAK 14 (Accounting Standards for Inventories) determines how companies record the amount of costs recognized as assets (inventories), the measurement of inventories in the statement of financial position, and the accounting treatment of inventories when they are sold. PSAK 14 latest amendment, when this article was written, was in 2014 and effective as of 1 January 2017.