Your guide to the annual financial statements
This guide illustrates the disclosures necessary under the Indonesian Financial Accounting Standards (“SAK Indonesia”)
The essential guide to financial statements
Our Guide to financial statements will help you to prepare and present your financial statements in accordance with SAK Indonesia. The guide is comprised of illustrative disclosures which help demonstrate one possible format for the financial statements based on a fictitious listed group and one format for a fictitious non-listed group.
What’s new in 2024?
The Illustrative disclosures for 2024 reflect newly effective requirements for accounting standards and amendments (i.e. those that are in effect for companies with an annual reporting period that begins on 1 January 2024).
The Illustrative disclosures show how the following amendments are applied:
- The classification of liabilities as current or non-current (Amendments to PSAK 201) and non-current liabilities with covenants (Amendments to PSAK 201):
These amendments clarify certain requirements for determining whether a liability should be classified as current or non-current and introduce new disclosures for non-current loan liabilities that are subject to covenants within 12 months after the end of the reporting period. - Supplier finance arrangements (Amendments to PSAK 207 and PSAK 107):
These amendments introduce new disclosures to help users of the financial statements to assess the effects of supplier finance arrangements on an entity’s liabilities, cash flow and liquidity risk.
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