Penurunan Nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
2. IKHTISAR KEBIJAKAN
AKUNTANSI SIGNIFIKAN lanjutan2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
j. Instrumen Keuangan lanjutan
j. Financial Instruments continued
ii. Liabilitas keuangan ii. Financial liabilities Pengakuan awal Initial recognition Liabilitas keuangan diklasifikasikan sebagai liabilitas keuangan yang diukur pada nilai wajar melalui laba rugi, liabilitas keuangan yang diukur dengan biaya perolehan diamortisasi atau derivatif yang telah ditetapkan sebagai instrumen lindung nilai yang efektif, mana yang sesuai. Perusahaan menentukan klasifikasi liabilitas keuangan pada saat pengakuan awal. Financial liabilities are classified as financial liabilities at fair value through profit or loss, financial liabilities measured at amortized cost, or as derivatives designated as hedging instruments in an effective hedge, as appropriate. The Company determines the classification of its financial liabilities at initial recognition. Saat pengakuan awal, liabilitas keuangan diukur pada nilai wajar dan, dalam hal liabilitas keuangan yang diukur dengan biaya perolehan amortisasi, dikurangi dengan biaya transaksi yang dapat diatribusikan secara langsung. Financial liabilities are recognized initially at fair value and, in the case of financial liabilities measured at amortized cost, net of directly attributable transaction costs. Liabilitas keuangan Perusahaan mencakup utang usaha, utang lain-lain, akrual, liabilitas imbalan kerja jangka pendek, jaminan pelanggan, utang obligasi dan utang bank jangka panjang. The Company’s financial liabilities include trade payables, other payables, accruals, short-term employee benefits liability, customers’ deposits, bonds payable and long-term bank loans. Perusahaan menetapkan bahwa semua liabilitas keuangan tersebut dikategorikan sebagai liabilitas keuangan yang diukur dengan biaya perolehan diamortisasi. The Company has determined that all of those financial liabilities are categorized as financial liabilities measured at amortized cost. Pengukuran setelah pengakuan awal Subsequent measurement Setelah pengakuan awal, liabilitas keuangan yang diukur dengan biaya perolehan diamortisasi, diukur dengan menggunakan metode suku bunga efektif. After initial recognition, financial liabilities measured at amortized cost are subsequently measured using the effective interest rate method. Keuntungan atau kerugian harus diakui dalam laba rugi ketika liabilitas tersebut dihentikan pengakuannya serta melalui proses amortisasi. Gains and losses are recognized in profit or loss when the liabilities are derecognized as well as through the amortization process.Parts
» PT. Nippon Indosari Corpindo - Sari Roti
» Pendirian Perusahaan Establishment of the Company
» Pendirian Perusahaan lanjutan Establishment of the Company continued
» Penawaran Umum Efek Perusahaan
» UMUM lanjutan PT. Nippon Indosari Corpindo - Sari Roti
» Company’s Public Offering continued
» Dewan Komisaris dan Direksi, Komite Audit dan Karyawan
» Boards of Commissioners and Directors, Audit Committee and Employees
» Dasar Penyusunan Laporan Keuangan Basis of Preparation of the Financial
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Dibayar Di muka Prepaid Expenses
» Aset Tetap lanjutan Fixed Assets continued
» Penurunan Nilai Aset Non-keuangan
» Penurunan Nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Perpajakan Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perpajakan lanjutan Taxation continued
» Imbalan Kerja Karyawan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Instrumen Keuangan Financial Instruments Aset keuangan Financial assets
» Instrumen Keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial Instruments continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya perolehan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi dengan Pihak-pihak Berelasi Transactions with Related Parties
» Pelaporan Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment Reporting SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transaksi dan Saldo dalam Mata Uang Asing
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN PT. Nippon Indosari Corpindo - Sari Roti
» Transaksi dan Saldo dalam Mata Uang Asing lanjutan
» Laba per Saham SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Takberwujud Intangible Assets
» Provisi Provision SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Saham Tresuri Treasury stock
» Penyajian kembali SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penyajian kembali lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING
» Perkembangan Terbaru Standar Akuntansi
» Recent Developments IKHTISAR KEBIJAKAN
» Perkembangan Terbaru Standar Akuntansi lanjutan
» Recent Developments SUMMARY OF SIGNIFICANT ACCOUNTING
» Recent Developments on Accounting Standards continued
» PENGGUNAAN PERTIMBANGAN, PT. Nippon Indosari Corpindo - Sari Roti
» MANAGEMENT’S USE PT. Nippon Indosari Corpindo - Sari Roti
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN PT. Nippon Indosari Corpindo - Sari Roti
» SAHA PT. Nippon Indosari Corpindo - Sari Roti
» PERSEDIAAN lanjutan INVENTORIES continued
» ASET TETAP PT. Nippon Indosari Corpindo - Sari Roti
» ASET TETAP lanjutan PT. Nippon Indosari Corpindo - Sari Roti
» DEPOSITO JAMINAN GUARANTEE DEPOSITS
» UANG JAMINAN SECURITY DEPOSITS
» ASET NON-KEUANGAN PT. Nippon Indosari Corpindo - Sari Roti
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES
» PERPAJAKAN TAXATION PT. Nippon Indosari Corpindo - Sari Roti
» AKRUAL ACCRUALS LIABILITAS IMBALAN
» UTANG BANK JANGKA PANJANG LONG-TERM BANK LOANS
» UTANG OBLIGASI BONDS PAYABLE
» UTANG OBLIGASI lanjutan PT. Nippon Indosari Corpindo - Sari Roti
» BONDS PAYABLE continued PT. Nippon Indosari Corpindo - Sari Roti
» UTANG OBLIGASI lanjutan BONDS PAYABLE continued
» LIABILITAS IMBALAN PT. Nippon Indosari Corpindo - Sari Roti
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» TAMBAHAN MODAL DISETOR lanjutan ADDITIONAL PAID-IN CAPITAL continued
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» BEBAN POKOK PENJUALAN COST OF GOODS SOLD
» BEBAN USAHA OPERATING EXPENSES
» PENGHASILAN OPERASI LAINNYA OTHER OPERATING INCOME
» BEBAN OPERASI LAINNYA OTHER OPERATING EXPENSES
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI
» BALANCES AND PT. Nippon Indosari Corpindo - Sari Roti
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
» PERJANJIAN-PERJANJIAN PENTING SIGNIFICANT AGREEMENTS
» PERJANJIAN-PERJANJIAN PENTING lanjutan SIGNIFICANT AGREEMENTS continued
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» MONETARY ASSETS PT. Nippon Indosari Corpindo - Sari Roti
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