Standards reporting
Accounting practices in each country is different, this is due to the influence of environment, economy, society and politics in their respective countries. The presence of globalization guidance or guidance to equate the accounting perception in each country resulted in the emergence of IFRS (International Financial Reporting Standards). It aims to facilitate the reconciliation process in cross-border business.
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Article
Navigating ISRS 1 and ISRS 2, and Withholding Tax in the Digital Economy (PMK 37/2025)
PSPK 1 and PSPK 2 align Indonesia's sustainability reporting with IFRS S1 and IFRS S2, effective 1 January 2027. PMK 37/2025 appoints digital marketplace platforms...
Article
Corporate Reporting, Statutory Audit And Income Tax Adjustments
The filing requirement now extends to every Capital Partnership Company, regardless of audit status. Enforcement begins in November 2026, and CVs, firms and PTs no...
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Practical Insights For The Component Auditor And New Regulations On Tax Representatives
While Standard on Auditing (SA) 600 strengthens the responsibilities of the Group Auditor, successful group audits also depend heavily on the quality and responsiveness of...
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HLB Inspired Business & Financial Insights
Through *HLB Inspired*, we explore a wide range of topics, including accounting, auditing, taxation, Environmental, Social and Governance (“ESG”), corporate governance, and other strategic issues.
