An overview of recently issued Implementation Bulletins
How the last 6 volumes of Implementation Bulletins may be relevant to you or may affect your existing accounting and reporting practice? Do you need to change your accounting policies, and if so, how do you ensure if you are entitled sufficient time to make that determination?
This publication highlights selected topics discussed in the Implementation Bulletins Vol. 6 – Vol. 11, the last volume of which was published in end of December 2025. Each of the Bulletin does not add to, remove or amends the requirements, but often includes explanatory information for a specific fact pattern, intended to promote consistent application of SAK Indonesia. Application issues addressed in the Bulletins may originate from those discussed internationally in IFRIC Agenda Decisions, or they may address local applications issues—those that may be relevant to your financial reporting.
Please check our notable points and key takeaways in this publication:
