With effect from January 2024, the numbering of the Indonesian Financial Accounting Standards (Pernyataan Standar Akuntansi Keuangan, PSAK) has been updated.
The change concerns how the standards are numbered and referenced. When reading financial statements, audit working papers or accounting policies, check which numbering a reference follows before comparing it with another document.
If you have questions about how the updated numbering affects your own reporting, please get in touch with us.
