Indonesian Financial Accounting Standards ("SAK Indonesia")

This publication provides a quick overview of the key requirements of SAK Indonesia, for quick reference, and is organized by topic.

This edition is designed for companies with year end of 31 December 2026. It is based on SAK Indonesia in issue as of 20 October 2026, and it includes accounting standards and interpretations that are effective for annual reporting periods beginning on or after 1 January 2026 (‘currently effective requirements’) and significant new standards and amendments that are effective in later periods (‘forthcoming requirements’).

This publication does not include specific requirements applicable for sharia transactions. It also does not cover specific presentation and disclosure requirements set out by the Indonesian Financial Services Authority (OJK) applicable for listed and public companies.

If applicable, key differences between SAK Indonesia and IFRS Accounting Standards are highlighted; however, it is not intended to be a complete comparison of all possible differences between those two standards.