Winda Utami Br Siburian, Rahelsa Octaviana, Auna Syafitri, Sri Miranty Siregar, Abel Desiyanti Manik and Meigia Nidya Sari 2025. Study Literature Review Implementation of PSAK 22 Challenges and Opportunities for Indonesian Companies. International Journal of Economic Research and Financial Accounting (IJERFA). 3, 2 (Jan. 2025). DOI:https://doi.org/10.55227/ijerfa.v3i2.284.