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Postal codes in Indonesia, known in Indonesian as kode pos consist of 5 digits. The first digit indicates the region in which a given post office falls in, The second and third digits indicate the regency (kabupaten) or city (kota madya), The fourth digit indicates the district or kecamatan within the kabupaten or kota,
IAS 1 was originally issued by the International Accounting Standards Committee in 1997, superseding three standards on disclosure and presentation requirements, [1] and was the first comprehensive accounting standard to deal with the presentation of financial standards. [3]