Corporate reporting

Resources for corporate reporting preparation

Corporate reporting insights offer essential resources to support the preparation of relevant, compliant, and decision-useful financial reports in accordance with Indonesian accounting and sustainability reporting standards. These resources are designed to meet the expectations of investors, regulators, and other key stakeholders.

Our insights are regularly updated to reflect changes in standards, laws, regulations, and broader economic developments that may affect your financial reporting obligations or the content of your reports.

We have curated these materials to help you navigate the complexities of financial reporting—from implementing intricate standard requirements to making critical judgments and estimates—with confidence and clarity.

For further information on the latest developments in IFRS® Accounting Standards and IFRS Sustainability Disclosure Standards, please visit the KPMG Global Corporate Reporting Institute.

Illustrative disclosures

Guide to annual financial statements - September 2026

Guide to annual financial statements - December 2025

Guide to annual financial statements - December 2024

Indonesian Financial Accounting Standards overview

This publication provides a quick overview of the key requirements of the Indonesian Financial Accounting Standards ("SAK Indonesia"), for quick reference, and is organized by topic.

A quick reference to key requirements of the Indonesian Financial Accounting Standards ("SAK Indonesia").

SAK Indonesia: An overview

Are you ready?

Which standards are mandatory for your financial year?

Which standards are mandatory for your financial year?

Accounting News Flash

Provides timely and practical updates focused on Indonesian financial and sustainability reporting.

edit_note

August 2026

Key changes to PSAK 228 and considerations for companies assessing their eligibility to apply the fair value option to investments in associates and joint ventures ahead of the 1 January 2027 effective date.

edit_note

March 2026

Highlights of selected topics from Implementation Bulletins Vol. 6–11 and their potential implications for accounting and reporting practices.

edit_note

August 2026

Highlights of Implementation Bulletin Vol. 13 and its potential implications for the accounting and disclosure of interest and penalties related to income tax.

edit_note

September 2025

Key proposals in the ED of PSAK 338 (Revised 2025) and considerations for companies addressing application challenges in accounting for business combinations under common control.

edit_note

June 2026

Highlights of Implementation Bulletin Vol. 12 and its potential implications for accounting and reporting practices.

edit_note

September 2025

Key considerations for eligible subsidiaries assessing whether to adopt PSAK 119 and benefit from substantially reduced disclosure requirements.