Aset keuangan 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
v. Biaya perolehan
diamortisasi dari instrumen keuangan v. Amortized cost of financial instruments Biaya perolehan diamortisasi dihitung dengan menggunakan metode suku bunga efektif dikurangi cadangan penurunan nilai dan pembayaran atau pengurangan pokok. Perhitungan ini mencakup seluruh premi atau diskonto pada saat akuisisi dan mencakup biaya transaksi serta fee yang merupakan bagian tak terpisahkan dari suku bunga efektif. Amortized cost is computed using the effective interest rate method less any allowance for impairment and principal repayment or reduction. The calculation takes into account any premium or discount on acquisition and includes transaction costs and fees that are an integral part of the effective interest rate. vi. Penurunan nilai aset keuangan vi. Impairment of financial assets Pada setiap akhir periode pelaporan, Perusahaan mengevaluasi apakah terdapat bukti yang obyektif bahwa aset keuangan atau kelompok aset keuangan mengalami penurunan nilai. The Company assesses at the end of each reporting period whether there is any objective evidence that a financial asset or a group of financial assets is impaired. Untuk pinjaman yang diberikan dan piutang yang dicatat pada biaya perolehan diamortisasi, Perusahaan terlebih dahulu menentukan apakah terdapat bukti obyektif mengenai penurunan nilai secara individual atas aset keuangan yang signifikan secara individual, atau secara kolektif untuk aset keuangan yang tidak signifikan secara individual. For loans and receivables carried at amortized cost, the Company first assesses whether objective evidence of impairment exists individually for financial assets that are individually significant, or collectively for financial assets that are not individually significant. Jika Perusahaan menentukan bahwa tidak terdapat bukti obyektif mengenai penurunan nilai atas aset keuangan yang dinilai secara individual, terlepas aset keuangan tersebut signifikan atau tidak, maka aset tersebut dimasukkan ke dalam kelompok aset keuangan yang memiliki karakteristik risiko kredit yang sejenis dan penurunan nilai kelompok tersebut ditelaah secara kolektif. Aset yang penurunan nilainya telah dinilai secara individual dan kerugian atas penurunan nilai aset tersebut telah atau tetap diakui tidak diikutsertakan dalam penilaian penurunan nilai secara kolektif. If the Company determines that no objective evidence of impairment exists for an individually assessed financial asset, whether significant or not, the asset is included in a group of financial assets with similar credit risk characteristics and the group is collectively assessed for impairment. Assets that are individually assessed for impairment and for which an impairment loss is, or continues to be, recognized are not included in a collective assessment of impairment.Parts
» Nippon Indosari Corpindo Tbk Billingual 31 Des 2015 Released
» Pendirian Perusahaan Establishment of the Company
» Pendirian Perusahaan lanjutan Establishment of the Company continued
» Penawaran Umum Efek Perusahaan
» UMUM lanjutan Nippon Indosari Corpindo Tbk Billingual 31 Des 2015 Released
» 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 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Instrumen Keuangan lanjutan Financial Instruments continued
» 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
» Transaksi dan Saldo dalam Mata Uang Asing lanjutan
» Laba per Saham Earnings per Share
» Biaya Pinjaman Borrowing Costs
» Aset Takberwujud Intangible Assets
» Provisi Provision SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» IKHTISAR KEBIJAKAN Nippon Indosari Corpindo Tbk Billingual 31 Des 2015 Released
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Saham Tresuri Treasury stock
» Penyajian kembali SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perkembangan Terbaru Standar Akuntansi lanjutan
» Recent Developments SUMMARY OF SIGNIFICANT ACCOUNTING
» PENGGUNAAN PERTIMBANGAN, MANAGEMENT’S USE
» PENGGUNAAN PERTIMBANGAN, Nippon Indosari Corpindo Tbk Billingual 31 Des 2015 Released
» MANAGEMENT’S USE Nippon Indosari Corpindo Tbk Billingual 31 Des 2015 Released
» 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 Nippon Indosari Corpindo Tbk Billingual 31 Des 2015 Released
» PERSEDIAAN lanjutan INVENTORIES continued
» ASET TETAP Nippon Indosari Corpindo Tbk Billingual 31 Des 2015 Released
» ASET TETAP lanjutan Nippon Indosari Corpindo Tbk Billingual 31 Des 2015 Released
» DEPOSITO JAMINAN GUARANTEE DEPOSITS
» UANG JAMINAN SECURITY DEPOSITS
» ASET NON-KEUANGAN Nippon Indosari Corpindo Tbk Billingual 31 Des 2015 Released
» UTANG USAHA lanjutan TRADE PAYABLES continued
» UTANG LAIN-LAIN OTHER PAYABLES
» PERPAJAKAN TAXATION Nippon Indosari Corpindo Tbk Billingual 31 Des 2015 Released
» UTANG OBLIGASI lanjutan Nippon Indosari Corpindo Tbk Billingual 31 Des 2015 Released
» BONDS PAYABLE continued Nippon Indosari Corpindo Tbk Billingual 31 Des 2015 Released
» UTANG OBLIGASI lanjutan BONDS PAYABLE continued
» LIABILITAS IMBALAN Nippon Indosari Corpindo Tbk Billingual 31 Des 2015 Released
» MODAL SAHAM lanjutan Nippon Indosari Corpindo Tbk Billingual 31 Des 2015 Released
» CAPITAL STOCK continued Nippon Indosari Corpindo Tbk Billingual 31 Des 2015 Released
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» 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 Nippon Indosari Corpindo Tbk Billingual 31 Des 2015 Released
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
» BALANCES AND PERJANJIAN-PERJANJIAN PENTING SIGNIFICANT AGREEMENTS
» PERJANJIAN-PERJANJIAN PENTING lanjutan SIGNIFICANT AGREEMENTS continued
» ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
» MONETARY ASSETS Nippon Indosari Corpindo Tbk Billingual 31 Des 2015 Released
» ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» Aset dan liabilitas keuangan jangka pendek Short-term financial assets and liabilities
» Aset dan liabilitas keuangan jangka panjang Long-term financial assets and liabilities
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