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      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.

      Financial reporting insights

      Guide to annual financial statements - December 2025

      High-level overview to Indonesian Financial Accounting Standards (“SAK Indonesia”)

      High-level overview to Indonesian Financial Accounting Standards (“SAK Indonesia”)

      Redefining clarity and comparability of financial statements presentation

      Which standards are mandatory for your financial year?

      Guide to annual financial statements - December 2024

      Accounting News Flash

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

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      Exposure draft of PSAK 338 (Revised 2025) Business Combinations of Entities Under Common Control – A pragmatic approach of resolving existing application challenges

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      PSAK 119 Subsidiaries without Public Accountability: Disclosures – Reduced disclosures for subsidiaries

      Sustainability reporting insights

      At a glance: PSPK1 & PSPK2

      Get a closer look to the Indonesia’s first national Sustainability Disclosure Standards

      Blue shape dimension


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