This publication (pdf 1.28mb) is for those who wish to gain a broad understanding of the key similarities and differences between IFRS, Indonesian GAAP and US GAAP. The first section provides a summary of the similarities and differences and then refers to individual sections where key divergences are highlighted, and the likely impact of recent proposals explained.
This publication takes into account authoritative pronouncements and other
developments under US GAAP, IFRS and Indonesian GAAP, up to June 30, 2009. It also
includes a section on recent developments in Indonesian GAAP between 1 July to 31