An overview of recently issued Implementation Bulletins
With the issuance of Implementation Bulletin Vol. 12, how might it impact your accounting and reporting practices? Do you need to revise your accounting policies or reassess your current approach?
This publication highlights selected topics discussed in the Implementation Bulletin Vol. 12, which was published in May 2026. The Bulletin does not add to, remove or amend the requirements, but often includes explanatory information for a specific fact pattern, intended to promote consistent application of SAK Indonesia. The specific issues included in the Bulletin may assist entities in applying the requirements of the forthcoming PSAK 118 which will be effective 1 January 2027, as well as in addressing application issues related to other relevant PSAKs.
Please check our notable points and key takeaways in this publication:
