SW Indonesia

Government Regulation No. 43 of 2025 introduces a fundamental transformation in Indonesia’s financial reporting system, emphasizing standardization, integration, and stronger accountability. The regulation establishes a centralized reporting platform (PBPK), ensuring a single, consistent version of financial data for all regulators. It also shifts the authority of accounting standard-setting from professional bodies to a state-controlled committee, reflecting a … Read more

Financial statements for listed companies represent a critical instrument of transparency and accountability in the capital market. Governed by Financial Accounting Standards (SAK) and Regulation VIII.G.7, these reports must ensure both technical accuracy and comprehensive disclosure for investors and regulators. Issuers and public entities, defined by their public ownership and capital structure, are required to present complete financial statements, … Read more

Financial statements within annual reports have evolved from mere administrative requirements into essential instruments of corporate transparency and governance under Indonesia’s latest regulation, Permenkum No. 49 of 2025. Companies are now required to present comprehensive annual reports, including financial statements and non-financial disclosures, within strict timelines and through digital systems. These reports serve not only as compliance tools but … Read more