IFRS 16/PSAK 73 Lease Accounting Tool

A practical solution to a complex issue

The introduction of IFRS 16/PSAK 73 'Leases' represents a fundamental change to lease accounting. Understanding the financial impact of the new standard on your business can be a complex process, requiring detailed calculations and modelling - especially for companies with a large number of leases.

Recognising this need, PwC has developed an IFRS 16/PSAK 73 Lease Accounting Tool to support lessees who want an accurate, reliable and cost effective accounting solution. The tool offers a 'Day 1' impact assessment plus ongoing journal entries and outputs for business as usual financial reporting under the new standard.

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Why is an IFRS 16/PSAK 73 calculation tool required?


40+ data points are required to manage each lease and undertake IFRS 16/PSAK 73 calculations.


Complex calculations are necessary where leases contain fluctuating periodic rentals, ongoing change in extension/termination options, different currencies, etc.


Managing lease data and their calculations, and tracking post-transition lease modifications becomes complex where more than 25 leases are held.


Basic spreadsheet models created for individual leases present a greater risk of input error, and require significantly more manual time and effort to aggregate balances, report consistently and perform audits or verifications.

Our IFRS 16/PSAK 73 Lease Accounting Tool provides an accurate, reliable and cost effective solution


Excel based, macro driven tool


Covers all three IFRS 16/PSAK 73 transition approaches


No requirement for storage space or annual subscription fees


Provides an all in one solution: acts as a lease register and a financial impact calculator


Produces IFRS 16/PSAK 73 journals


Customisable to your requirements


Capability to analyse and review IFRS 16/PSAK 73 data


Multiple entity and multiple currency enabled

Request a demo

If you're interested in exploring how the IFRS 16/PSAK 73 Lease Accounting Tool can help your organisation, please get in touch using the form below, and one of our team will be in touch.

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Jumadi Anggana

Jumadi Anggana

Partner, PwC Indonesia

Tel: +62 21 509 92901

Djohan Pinnarwan

Djohan Pinnarwan

Partner, PwC Indonesia

Tel: +62 21 509 92901



Partner, PwC Indonesia

Tel: +62 21 509 92901

Irwan Lau

Irwan Lau

Partner, PwC Indonesia

Tel: +62 21 509 92901

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