Similarities and Differences, A comparison of IFRS, Indonesian GAAP and US GAAP

This publication is intended as a tool to identify key similarities and differences between IFRS/IAS, Indonesian GAAP and US GAAP. It is not meant to provide a detailed comprehensive comparison amongst the three sets of accounting principles. This will be a living document, one which will be updated from time to time to reflect changes in each reporting regime. Hopefully this publication will be used for our clients, our staff and public in general, whether based in or outside of Indonesia.

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