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 2026?
The Illustrative disclosures for 2026 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 2026.
In particular, they Illustrate the following:
- Classification and Measurement of Financial Instruments (Amendments to PSAK 109 and PSAK 107):
The amendments, effective in 2025, provided clarification when a financial asset or a financial liability is recognized and derecognized. They also introduce an exception that permits an entity to derecognize a financial liability before the settlement date when the financial liability is settled with cash, using an electronic payment system that meets specific criteria.
The Illustrative disclosures for 2026 also includes new Appendix II, which provides illustrative disclosures for a business combination under common control (“BCUCC”) applying the requirements of PSAK 338 (Revised 2025).
