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Finance Lease Application based on PSAK 116 and IFRS 16 Blog


Navigating PSAK 73 & 116: Why Lease Compliance Remains a Challenge in 2025
Over five years since PSAK 73 was implemented in Indonesia, and with PSAK 116 effective from January 2024, lease accounting has grown more complex. These standards impact many industries—aviation, retail, transport, and more. Despite the time passed, companies still face persistent challenges in lease accounting. In 2025, recurring issues demand urgent, practical, and innovative solutions to ensure compliance and efficiency.
Yohannes Ekaputra Sananto SE.
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