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This short case study was published in ACCA Magazine: “Accountancy Futures”, 07 edition, August 2013. Page 37.Indonesia has been converging with IFRS since 2008. Indonesian GAAP currently is very close with IFRS and we aim to continue working toward full IFRS adoption, although the decision has not been made by Indonesian FSA and Indonesia Financial Accounting Standard Board (IFASB) for the full IFRS adoption target year. As of 1 January 2013, Indonesia has a set of standard based on IFRS (as of 1 January 2009), a set of standard for non-publicly accountable entities and standards for shari’ah accounting transaction based on Islamic law. (more…)