An overview of the recently issued amendments to PSAK 228
The recently published amendments to PSAK 228 – Fair Value Option broadens the scope of entities eligible to apply the fair value option and provides a one-time election opportunity upon transition to PSAK 118. More companies may now be eligible to measure their investments in associates and joint ventures at fair value.
Companies should act now to assess their eligibility.
Our publication highlights key changes, likely impacts, and considerations ahead of the
1 January 2027 effective date.
Please check our notable points and key takeaways in this publication:
