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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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  • 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.

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