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Jo Journey of In Indonesia Accounting Standards Now committed towards our journey to 2018 introduce a fully IFRS convergence converged SAK (with journey continues, 2016 I FRS ), as part of maintain the 1-year Indonesia financial Issued a

  1. Jo Journey of In Indonesia Accounting Standards Now committed towards our journey to 2018 introduce a fully IFRS convergence converged SAK (with journey continues, 2016 I FRS ), as part of maintain the 1-year Indonesia financial Issued a joint statement gap between SAK and 2015 reporting framework with the IFRS IFRS (latest Phase II of IFRS Foundation & the convergence is for SAK convergence → Indonesian Financial effective 1 January minimized to 1-year Services Authority / 2018 ) Otoritas Jasa Keuangan gap ( SAK as at 1 ( OJK ) developed its January 2015 is plans to achieve full substantially in line 2012 convergence with IFRS with IFRS effective 1 Phase I of the IFRS January 2014) convergence process 2008 finalized in 2012 → A key milestone SAK as at 1 January converging into IFRS → 2012 has been 1994 Indonesia expressed substantially Standar Akuntansi commitment to the converged into IFRS as Keuangan (SAK) G20-endorsed goal of a 1973 at 1 January 2009 ( 3- Financial Accounting single set of global year gap ) Prinsip Akuntansi Standards accounting standards Indonesia ( PAI ) Indonesian Accounting 1 Principles

  2. TIER 1 TIER 2 TIER 3 SAK SAK ETAP SAK EMKM CONCEPTUAL FRAMEWORK Sharia Accounting Standards for Sharia-based transactions

  3. HIGHLIGHTS OF OUR JOURNEY • Communication, coordination, and cooperation among stakeholders are important • After adoption/convergence, comes implementation • Role of other professions (e.g. valuers, actuaries, etc) • Demand for local pronouncements *****

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