Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
2. IKHTISAR KEBIJAKAN
AKUNTANSI SIGNIFIKAN lanjutanu. Perkembangan Terbaru Standar Akuntansi lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES continuedu. Recent Developments on Accounting Standards continued
Perusahaan sedang mengevaluasi dampak dari standar akuntansi tersebut dan belum menentukan dampaknya terhadap laporan keuangan Perusahaan. The Company is presently evaluating and has not yet determined the effects of these accounting standards on its financial statements.3. PENGGUNAAN PERTIMBANGAN,
ESTIMASI DAN ASUMSI SIGNIFIKAN OLEH MANAJEMEN3. MANAGEMENT’S USE
OF JUDGMENTS, ESTIMATES AND SIGNIFICANT ASSUMPTIONS Penyusunan laporan keuangan Perusahaan mengharuskan manajemen untuk membuat pertimbangan, estimasi dan asumsi yang mempengaruhi jumlah yang dilaporkan dari pendapatan, beban, aset dan liabilitas, dan pengungkapan atas liabilitas kontijensi, pada akhir periode pelaporan. Ketidakpastian mengenai asumsi dan estimasi tersebut dapat mengakibatkan penyesuaian material di periode yang akan datang terhadap nilai tercatat aset atau liabilitas yang terkait. The preparation of the Company’s financial statements requires management to make judgments, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the disclosure of contingent liabilities, at the end of the reporting period. Uncertainty about these assumptions and estimates could result in outcomes in future periods that require material adjustment to the carrying amounts of the assets or liabilities affected. Pertimbangan Judgments Pertimbangan berikut ini dibuat oleh manajemen dalam rangka penerapan kebijakan akuntansi Perusahaan yang memiliki pengaruh paling signifikan atas jumlah yang diakui dalam laporan keuangan: The following judgments are made by management in the process of applying the Company’s accounting policies that have the most significant effects on the amounts recognized in the financial statements: Klasifikasi Aset dan Liabilitas Keuangan Classification of Financial Assets and Financial Liabilities Perusahaan menetapkan klasifikasi atas aset dan liabilitas tertentu sebagai aset keuangan dan liabilitas keuangan dengan mempertimbangkan apakah definisi yang ditetapkan PSAK 55 Revisi 2014 dipenuhi. Dengan demikian, aset keuangan dan liabilitas keuangan diakui sesuai dengan kebijakan akuntansi Perusahaan seperti diungkapkan pada Catatan 2j. The Company determines the classifications of certain assets and liabilities as financial assets and financial liabilities by judging if they meet the definition set forth in PSAK 55 Revised 2014. Accordingly, the financial assets and financial liabilities are accounted for in accordance with the Company’s accounting policies disclosed in Note 2j.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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