The Indonesian Institute of Accountants (IAI, Ikatan Akuntan Indonesia) issues Indonesian accounting standards in line with International Accounting Standards. For listed companies, there are additional disclosure requirements imposed by the Capital Market and Financial Institution Supervisory Board (BAPEPAM-LK).

The Indonesian accounting standards include provisions for Sharia banking (PSAK 59 of 2003).

All relevant information and publications of IAI can be found at the organization's web link below. Some articles are in Indonesian.