The new standards for revenue and leases are not the only new standards to worry about for 2020—there is PSAK 71, Financial Instruments, to consider as well....
On 26 July 2017, the DSAK-IAI issued PSAK 72, a new standard for revenue recognition. PSAK 72 is adapted from IFRS 15 Revenue from Contracts with Customers....
In 2017 the Indonesian Financial Accounting Standards Board (DSAK-IAI) issued PSAK 73, ‘Leases’, and thereby started a new era of lease accounting for lessees....
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