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Accounting News Flash August 2016

Accounting News Flash August 2016

Several new exposure drafts (“ED”) have been released by Indonesian Financial Accounting Standards Board – IAI.


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These exposure drafts are open for comments until 23 September 2016, except for ED PSAK 70 of which the comment period is limited until 26 August 2016.

  • ED Amendments to PSAK 2: Disclosure Initiatives  
  • ED Amendments to PSAK 46: Recognition of Deferred Tax Assets for Unrealized Losses
  • ED Annual Improvements – 2016
  • ED Conceptual Framework 
  • ED PSAK 70: Accounting for Assets and Liabilities of Tax Amnesty

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