Tag
#Indonesian Financial Accounting Standards (PSAK)
Showing 1-3 of 3 items
articleWhen the Global Minimum Tax Impacts Commercial Financial Statements
The 15% Global Minimum Tax (GMT) impacts commercial financial statements. Amendments to PSAK 212 and Ministry of Finance Regulation (PMK) Number 136/2025 require companies to disclose coverage and potential top-up tax exposure.
Oct 3, 2025
articleAligning Accounting Standard with Tax Regulations
Accounting and tax are like two sides of a coin which are closely related and truly complementary. But, the approach and the application are often contradictory or less in line. Instead of improving the compliance, the implementation of both is often confusing Taxpayers.
Apr 20, 2020
articleThese are the IAI Notes Relating to The Impact of Covid-19 on The Financial Statements Preparation
These guidelines are issued to ensure that entities can maintain consistency in the application of Financial Accounting Standards (Standar Akuntasi Keuangan/SAK)
Apr 3, 2020
