Accounting News Flash: SAK EMKM – Tier-3 of Financial Reporting under SAK

ANF: EMKM – Tier-3 of Financial Reporting under SAK


This publication highlights the issuance of SAK EMKM (Entitas Mikro, Kecil dan Menengah), a simplified version of the reporting standards intended to meet the financial reporting requirements of micro, small and medium-sized enterprises.

SAK EMKM is the third tier of financial reporting under SAK, and will be effective from 1 January 2018.

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