The PT. Indonesia – Illustrative Consolidated Financial Statements publication is designed for the information of preparers and readers of Indonesian financial statements.
This publication provides an illustrative set of consolidated financial statements, prepared in accordance with accounting principles generally accepted in Indonesia, especially Indonesian Statements of Financial Accounting Standards (“PSAK”), its interpretations (ISAK) and international best practice, for an unlisted fictitious multinational company. These consolidated financial statements include the disclosures required by PSAK and ISAK applicable in 2005.
While every effort has been made to ensure accuracy, this publication is not comprehensive and information may have been omitted which may be relevant to a particular user.