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Accounting News Flash: SAK EMKM – Tier-3 of Financial Reporting under SAK

ANF: EMKM – Tier-3 of Financial Reporting under SAK

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This publication highlights the issuance of SAK EMKM (Entitas Mikro, Kecil dan Menengah), a simplified version of the reporting standards intended to meet the financial reporting requirements of micro, small and medium-sized enterprises.

SAK EMKM is the third tier of financial reporting under SAK, and will be effective from 1 January 2018.

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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