Trade payables Combine AR Matahari 2014 small SIze
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING
lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continuedn. Penghasilan tangguhan
n. Deferred income
Penghasilan tangguhan terdiri dari akrual poin loyalitas dikalikan dengan estimasi tingkat pertukaran konversi dan poin loyalitas yang sudah ditukarkan dengan kupon belanja tetapi belum digunakan. Penghasilan tangguhan diakui sebagai liabilitas dalam laporan posisi keuangan dan dikreditkan ke laporan laba rugi komprehensif berdasarkan estimasi tingkat pertukaran konversi atas poin dan penggunaan kupon tersebut. Deferred income is comprised of the value of accrued loyalty points multiplied by estimated redemption rate and the value of loyalty points exchanged for gift vouchers that have not yet been used. Deferred income is recorded as a liability in the statements of financial position and credited to the statements of comprehensive income based on estimated redemption rates of the point and coupon usage.o. Pinjaman
o. Borrowings
Pada saat pengakuan awal, pinjaman diakui sebesar nilai wajar, dikurangi dengan biaya- biaya transaksi yang terjadi. Selanjutnya, pinjaman diukur pada biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif. Borrowings are initially recognised at fair value, net of transaction costs incurred. Subsequently, borrowings are stated at amortised cost using the effective interest method. Pinjaman diklasifikasikan sebagai liabilitas jangka panjang kecuali yang akan jatuh tempo dalam waktu 12 bulan setelah tanggal laporan posisi keuangan. Borrowings are classified under non-current liabilities unless their maturities are within 12 months after the statements of financial position date. Beban yang dibayarkan pada saat fasilitas berjangka diterima diakui sebagai biaya transaksi pinjaman berjangka apabila besar kemungkinan bahwa sebagian atau seluruh fasilitas akan ditarik. Dalam hal ini, beban ditangguhkan sampai dengan penarikan terjadi. Sejauh tidak ada bukti bahwa besar kemungkinan beberapa atau semua fasilitas akan ditarik, beban tersebut dikapitalisasi sebagai pembayaran di muka untuk jasa likuiditas dan diamortisasi selama jangka waktu fasilitas tersebut. Fees paid on the establishment of term loan facilities are recognised as transaction costs of the term loan facilities to the extent that it is probable that some or all of the facility will be drawn down. In this case, the fee is deferred until the draw-down occurs. To the extent there is no evidence that it is probable that some or all of the facility will be drawn down, the fee is capitalised as a prepayment for liquidity services and amortised over the period of the facility to which it relates.p. Imbalan kerja
p. Employee benefits
Imbalan kerja jangka pendek Short-term employee benefits Imbalan kerja jangka pendek diakui pada saat terutang kepada karyawan. Short-term employee benefits are recognised when they accrue to the employees. Imbalan kerja jangka pendek termasuk upah, gaji, bonus dan insentif. Short-term employee benefits include wages, salaries, bonus and incentives.Parts
» Combine AR Matahari 2014 small SIze
» Total Combine AR Matahari 2014 small SIze
» Total Assets Combine AR Matahari 2014 small SIze
» Approved the Company’s plan to distribute a dividend,
» a. Menerima dan menyetujui laporan Direksi mengenai
» Authorised the Board of Commissioners andor Board
» a. Amended Article 13 clause 3 of the Articles of
» Approved the new appointment of the members of the
» Menyetujui pengangkatan anggota Direksi dan Dewan
» Menyetujui danatau mengesahkan penegasan kembali
» Basis Hukum Pembentukan Combine AR Matahari 2014 small SIze
» Struktur dan Keanggotaan Combine AR Matahari 2014 small SIze
» Legal Basis for Establishment
» Structure and Membership Combine AR Matahari 2014 small SIze
» Duties and Responsibilities Combine AR Matahari 2014 small SIze
» Frekuensi dan Kehadiran Rapat
» Meeting Frequency and Attendance
» Tugas dan Tanggung Jawab Komite Structure and Membership Duties and Responsibilities
» Faksimili Duties and Responsibilities
» Email Duties and Responsibilities
» Facsimile Duties and Responsibilities
» Website Duties and Responsibilities
» Surat Website Duties and Responsibilities
» Mail Duties and Responsibilities
» UMUM GENERAL Duties and Responsibilities
» UMUM lanjutan GENERAL continued
» UMUM lanjutan GENERAL continued UMUM lanjutan GENERAL continued
» UMUM lanjutan Duties and Responsibilities
» GENERAL continued Duties and Responsibilities
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Structure and Membership Dasar penyusunan laporan keuangan Dasar
» Foreign currency translation Combine AR Matahari 2014 small SIze
» Transaksi dengan pihak-pihak berelasi
» Related parties transactions Combine AR Matahari 2014 small SIze
» Instrumen keuangan disalinghapus Combine AR Matahari 2014 small SIze
» Offsetting financial instruments Combine AR Matahari 2014 small SIze
» Piutang usaha dan piutang lain-lain
» Persediaan Combine AR Matahari 2014 small SIze
» Inventories Combine AR Matahari 2014 small SIze
» Beban dibayar dimuka Combine AR Matahari 2014 small SIze
» Prepaid expenses Combine AR Matahari 2014 small SIze
» Sewa operasi Combine AR Matahari 2014 small SIze
» Aset tetap Penurunan nilai aset tetap dan aset tidak
» Utang usaha Combine AR Matahari 2014 small SIze
» Trade payables Combine AR Matahari 2014 small SIze
» Penghasilan tangguhan Combine AR Matahari 2014 small SIze
» Deferred income Combine AR Matahari 2014 small SIze
» Pinjaman Combine AR Matahari 2014 small SIze
» Borrowings Imbalan kerja Imbalan kerja lanjutan
» Perpajakan Perpajakan lanjutan Combine AR Matahari 2014 small SIze
» Taxation continued Combine AR Matahari 2014 small SIze
» Pengakuan pendapatan dan beban
» Revenue and expenses recognition
» Laba per saham Combine AR Matahari 2014 small SIze
» Pelaporan segmen Combine AR Matahari 2014 small SIze
» Segment reporting Combine AR Matahari 2014 small SIze
» Selisih Combine AR Matahari 2014 small SIze
» Difference in value from restructuring
» Dividen Combine AR Matahari 2014 small SIze
» ESTIMASI AKUNTANSI YANG PENTING
» CRITICAL ACCOUNTING ESTIMATES Dividend
» INVENTORIES ASET TETAP FIXED ASSETS
» ASET TETAP lanjutan Dividend
» FIXED ASSETS continued Dividend
» UTANG USAHA - PIHAK KETIGA TRADE PAYABLES - THIRD PARTIES
» PERPAJAKAN lanjutan TAXATION continued
» Utang pajak Beban pajak penghasilan lanjutan
» Income tax expense continued Aset pajak tangguhan Aset pajak tangguhan lanjutan
» Deferred tax assets continued
» Administrasi Combine AR Matahari 2014 small SIze
» PINJAMAN BANK lanjutan BANK LOANS continued
» PINJAMAN BANK lanjutan Pinjaman sindikasi lanjutan BANK LOANS continued Syndicated loan continued
» PINJAMAN BANK lanjutan Pinjaman sindikasi lanjutan
» BANK LOANS continued Syndicated loan continued MODAL SAHAM SHARE CAPITAL
» MODAL SAHAM lanjutan SHARE CAPITAL continued TAMBAHAN MODAL DISETOR ADDITIONAL PAID IN CAPITAL
» TAMBAHAN MODAL DISETOR lanjutan ADDITIONAL PAID IN CAPITAL continued
» PENCADANGAN SALDO LABA DAN DIVIDEN APPROPRIATION OF RETAINED EARNINGS
» PENJUALAN KONSINYASI - BERSIH CONSIGNMENT SALES - NET
» BEBAN USAHA OPERATING EXPENSES
» KERUGIAN KEUNTUNGAN LAINNYA - BERSIH
» KEWAJIBAN IMBALAN KERJA EMPLOYEE BENEFITS OBLIGATIONS
» KEWAJIBAN IMBALAN KERJA lanjutan EMPLOYEE
» LABA BERSIH PER SAHAM NET EARNINGS PER SHARE
» BIAYA KARYAWAN EMPLOYEE COSTS
» RELATED PARTY INFORMATION continued b.
» INFORMASI MENGENAI PIHAK BERELASI
» RELATED PARTY INFORMATION continued c. Saldo dengan pihak berelasi
» PERJANJIAN-PERJANJIAN PENTING SIGNIFICANT AGREEMENTS PELAPORAN SEGMEN SEGMENT REPORTING
» PELAPORAN SEGMEN lanjutan SEGMENT REPORTING continued
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES
» MANAJEMEN RISIKO KEUANGAN lanjutan FINANCIAL RISK MANAGEMENT continued
» MANAJEMEN RISIKO KEUANGAN lanjutan ii Manajemen permodalan lanjutan
» FINANCIAL RISK MANAGEMENT continued ii Capital management continued KOMITMEN COMMITMENTS
» 14 Desember | December Balances with related party
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