The essential guide to financial statements
Our Guide to annual financial statements helps you to prepare and present your financial statements in accordance with SAK Indonesia. It illustrates one possible format of consolidated financial statements, each for a listed group and a non-listed group.
What’s new in 2025?
The Illustrative disclosures for 2025 reflect requirements of accounting standards, interpretations and amendments to standards under SAK Indonesia that are effective for companies with an annual reporting period that begins on 1 January 2025.
In particular, they Illustrate the following:
- Supplier Finance Arrangements (Amendments to PSAK 207 and PSAK 107):
The amendments, effective in 2024, provided a transitional relief to omit comparative information for 2023 and certain quantitative information as at 1 January 2024. The relief no longer applies; and now companies need to provide comparative information and the required quantitative information.
- Pillar Two top-up taxes
Pillar Two tax regulation, enacted in end of 2024, is effective for fiscal year beginning from 1 January 2025. Relevant disclosure requirements under Amendments to PSAK 212 apply.
