News Category Accounting

Implementation of SA 600 in the A

The implementation of SA 600 in auditing the financial statements of Regional Public Service Agencies (Badan Layanan Umum Daerah or BLUD) and State-Owned Enterprises (Badan Usaha Milik Daerah or BUMN) is a crucial aspect that every public accountant must be aware of. This is ... Read more

IFRS S1 and S2 101: A Global Sust

Amidst an era of environmental uncertainties and escalating calls for corporate social responsibility, the journey towards transparency and accountability in sustainability reporting is capturing increasing attention. To address these challenges, the International Sustainability ... Read more

IFRS S1 in Detail: Background and

On July 26, 2023, IFRS S1 was officially launched by Chair of ISSB, Emmanuel Fabel, during the annual IFRS Foundation conference. The release of IFRS S1 marked the beginning of a significant endeavor by the accounting profession to usher in a new era of sustainability-related ... Read more

International SAK (IFRS) as the F

The importance of transparent, consistent, and reliable financial information has become a primary focus in the global business world. Stakeholders, such as investors, creditors, and regulators, rely on accurate financial statements to make right decisions and assess the ... Read more

Differences in Financial Statemen

In managing financial reports within a company, accountants have guidelines or references known as Financial Accounting Standards (PSAK). These standards used are based on international accounting standards known as IFRS or International Financial Reporting Standards. In this ... Read more

The Categories of Financial Accou

TGS AU Partners responded positively to the issuance of the Pillars of Financial Accounting Standards by the Indonesian Institute of Accountants. Mikail Jaman, managing partner, KAP Agus Ubaidillah & Rekan (TGS AU Partners), commented "The Pillars of Financial ... Read more