The Capital Market and Financial Institution Supervisory Agency (Badan Pengawas Pasar Modal dan Lembaga Keuangan/ Bapepam-LK) recently issued Decree No. KEP-346/BL/2011 on the Submission of Periodic Financial Reports by Issuers and Public Companies (“New Decree” or “Rule No. X.K.2”). The purpose of the New Decree is to comply with changes in the Financial Accounting Standard Report (PSAK). The changes are part of the PSAK convergance with the International Financial Reporting Standards (IFRS).
BAPEPAM-LK Regulation: Amendment on Financial Reporting Standards
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