The Financial Services Authority (Otoritas Jasa Keuangan– “ OJK ”) is currently completing work on a new Draft Regulation on the Preparation of Financial Statements by Issuers and Public Companies (“ Draft Regulation ”). If this new Draft Regulation ultimately comes into force, then it will ultimately repeal and replace several existing frameworks, including the following: [1]
OJK Set to Overhaul Financial Reporting Framework for Issuers and Public Companies: IFRS Alignment and Mandatory Professional Competency for Preparers Introduced
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