Finance Minister Issues Accrual-Based PSAP No 20 for Agriculture

Finance Minister Purbaya Yudhi Sadewa issued Minister of Finance Regulation (PMK) No 85/2025 on 10 December 2025. The regulation introduces Accrual‑Based Government Accounting Standard (PSAP) No 20 for the agriculture sector.

The PSAP sets accounting treatment for biological assets except productive bearer plants and for agricultural products at harvest, covering recognition, measurement, presentation and disclosure in government entity financial statements. It excludes land, intangible assets, consumable biological assets and lease‑based land use rights from its scope.

Although PMK 85/2025 is already in force, the accrual‑based PSAP No 20 will be applied to budget accountability reports starting fiscal year 2027, providing a uniform reporting framework for public entities engaged in agriculture.