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IFRS compared to Indonesian GAAP: An overview

The purpose of this publication is to assist you in understanding the significant differences between International Financial Reporting Standards (IFRSs) and Indonesian Generally Accepted Accounting Principles (INA GAAP). This publication does not discuss every possible difference; rather, it is a summary of those differences that we have encountered most frequently in practice, resulting from either a difference in emphasis or specific application guidance.



If you have any questions regarding the above, please do not hesitate to contact
Cameron Pejman, who may also be reached on +62 (0) 21 574 2333

© 2010 Siddharta & Widjaja - Registered Public Accountants, an Indonesian partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

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