Financial Compilation
Financial statements assembled from your records to a consistent presentation standard — for internal use, credit applications, and tax reporting.
Overview
Financial statement compilation is the work of producing financial statements from your existing accounting records — without an audit opinion, but to a presentation standard consistent with SAK ETAP or SAK Umum (PSAK). This fits companies that need statements for internal use, credit applications, or tax reporting — not published audit reports.
Compilation deliverables
- Comparative two-year Statement of Financial Position.
- Statement of Profit or Loss and Other Comprehensive Income.
- Statement of Changes in Equity.
- Statement of Cash Flows (direct or indirect method as required).
- Notes to the Financial Statements at the level of detail the standard requires.
- Tax reconciliation — explaining the difference between commercial and fiscal profit.
Process
We start from your bookkeeping data, review account consistency and classification, then assemble the statements in standard format. Where we find inconsistent journal entries or accounts needing reclassification, we discuss with your in-house accounting team before proposing corrections.
Separation from audit
Compilation does not include an independent opinion on the fairness of the financial statements. If you need an audit opinion, we introduce a partner audit firm that works alongside IBU — with full independence maintained per professional ethics.
This Service Is Designed For
This service supports various client types with different needs.
Companies Applying for Credit
Businesses that need consistent financial statements for bank loan applications.
SMEs Without Public Accountability
Private companies needing statements without a published audit opinion.
Companies Preparing for Tax
Businesses needing statements as the basis for annual tax reporting.
Teams in Accounting Transition
Companies whose in-house accounting team is changing or being rebuilt.
Service Coverage
The full handling cycle under one coordinated team.
What You Get
Strategic guidance at every stage — not just filing.
Credit-Ready Statements
Consistent statements banks accept for loan applications.
Tax-Ready Basis
Fiscal reconciliation built in, ready for annual tax reporting.
The Right Standard
The accounting standard matched to your scale — not over-engineered.
Consistent Classification
Accounts reviewed for consistency before the statements are assembled.
Independence Respected
A clean separation from audit; we introduce a partner audit firm if needed.
Decision-Ready Output
Statements you can actually use to run and finance the business.
Why IBU Consulting
What makes us a long-term partner of choice.
Official DGT Partner Since 2017
Official licence KEP-6376/IP.C/PJ/2020 — not just an ordinary tax-service office.
Partner-Led Engagement
Every engagement is led directly by a senior partner, not delegated to junior staff.
41+ Active Clients
Experience across MSMEs, PTs, and PMAs from a range of industry sectors.
Bali-Based, Serving Nationally
Local Bali regulatory knowledge with the capacity to serve clients across Indonesia.
Full Professional Certification
A team certified to USKP A/B/C, registered with IKPI and FKPI.
An Integrative Approach
Not tax alone — integrated with accounting, legal, and business strategy.
Frequently Asked Questions
Answers to common questions about our services.