Accounting Outlook August 2016

Accounting Outlook 2016

The Accounting Outlook 2016 provides a high level overview of the changes in Indonesian Financial Accounting Standards (“SAK”) effective for financial years beginning on or after 1 January 2016 and afterwards, by reference to SAK issued in 2015.

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Highlights:

  • ISAK 30: “Levies”     
  • ISAK 31 - Clarification of the scope of PSAK 13: “Investment Property
  • PSAK 69 and Amendments to PSAK 16 - Accounting for Agricultural Activity
  • Other amendments/improvements effective in 2016 and beyond.

They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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