Penurunan nilai dari aset keuangan lanjutan Impairment of financial assets continued
2. IKHTISAR
KEBIJAKAN AKUNTANSI PENTING lanjutan2. SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES continuedi. Penurunan nilai dari aset keuangan lanjutan
i. Impairment of financial assets continued
Untuk kategori pinjaman yang diberikan dan piutang, jumlah kerugian diukur sebesar selisih antara nilai tercatat aset dan nilai kini arus kas masa depan diestimasi tidak termasuk kerugian kredit masa depan yang belum terjadi yang didiskontokan menggunakan suku bunga efektif awal dari aset tersebut. Nilai tercatat aset dikurangi dan jumlah kerugian diakui pada laporan laba rugi. Jika pinjaman yang diberikan memiliki tingkat bunga mengambang, tingkat diskonto yang digunakan untuk mengukur kerugian penurunan nilai adalah tingkat bunga efektif saat ini yang ditentukan dalam kontrak. Untuk alasan praktis, Grup dapat mengukur penurunan nilai berdasarkan nilai wajar instrumen dengan menggunakan harga pasar yang dapat diobservasi. For loans and receivables category, the amount of the loss is measured as the difference between the asset’s carrying amount and the present value of estimated future cash flows excluding future credit losses that have not been incurred discounted at the financial asset’s original effective interest rate. The carrying amount of the asset is reduced and the amount of the loss is recognised in profit or loss. If the loan has a floating interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. As a practical expedient, the Group may measure impairment on the basis of an instrument’s fair value using an observable market price. Jika, pada periode selanjutnya, jumlah penurunan nilai berkurang dan penurunan tersebut dapat dihubungkan secara objektif dengan peristiwa yang terjadi setelah penurunan nilai diakui misalnya meningkatnya peringkat kredit debitor, pemulihan atas jumlah penurunan nilai yang telah diakui sebelumnya diakui pada laporan laba rugi. If, in a subsequent period, the amount of the impairment loss decreases and the decrease can be related objectively to an event occurring after the impairment was recognised such an improvement in the debtor’s credit rating, the reversal of the previously recognised impairment loss is recognised in the profit or loss. j Persediaanj. Inventories
Parts
» PT. Bayan Resources Tbk - Annual Reports
» UMUM GENERAL Basic and diluted loss per share
» UMUM lanjutan GENERAL continued
» UMUM lanjutan GENERAL continued UMUM lanjutan GENERAL continued
» Dasar Basis of preparation of the consolidated
» Konsolidasi lanjutan Consolidation continued
» Penjabaran mata uang asing lanjutan Foreign currency translation continued
» Piutang Trade and non-trade receivables continued
» Instrumen keuangan derivatif dan aktivitas
» Klasifikasi Classification Financial assets
» Klasifikasi lanjutan Classification continued
» Pengakuan dan pengukuran Recognition and measurement
» Penurunan nilai dari aset keuangan lanjutan Impairment of financial assets continued
» Aset tetap lanjutan Fixed assets continued
» Aset eksplorasi dan evaluasi lanjutan Exploration and evaluation assets continued
» Aset eksplorasi dan evaluasi lanjutan Properti pertambangan Mining properties
» Properti pertambangan lanjutan Mining properties continued
» Penurunan nilai dari aset non-keuangan Impairment of non-financial assets
» Pinjaman Borrowings Biaya pinjaman Borrowing costs
» Imbalan karyawan Employee benefits
» Imbalan karyawan lanjutan Employee benefits continued
» Kewajiban lingkungan lanjutan Environmental obligations continued
» Pengakuan pendapatan dan beban lanjutan Revenue and expense recognition continued
» Biaya pengupasan lapisan tanah lanjutan Stripping costs continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY
» ESTIMASI DAN ASUMSI AKUNTANSI PENTING CRITICAL
» ESTIMASI DAN ASUMSI AKUNTANSI PENTING
» ESTIMASI DAN ASUMSI AKUNTANSI PENTING KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» PIUTANG USAHA, NETO TRADE RECEIVABLES, NET
» Bebanmanfaat pajak penghasilan lanjutan Income tax expensebenefit continued
» Audit pajak lanjutan Tax audits continued
» ASET EKSPLORASI DAN EVALUASI EXPLORATION AND EVALUATION ASSETS
» PROPERTI PERTAMBANGAN MINING PROPERTIES
» PROPERTI PERTAMBANGAN lanjutan MINING PROPERTIES continued UTANG USAHA TRADE PAYABLES
» AKRUAL ACCRUALS LONG-TERM LOANS 2015 PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» LABA DITAHAN YANG DICADANGKAN APPROPRIATED RETAINED EARNINGS PENDAPATAN REVENUE
» BEBAN POKOK PENDAPATAN COST OF REVENUE BEBAN PENJUALAN SELLING EXPENSES
» RELATED PARTY TRANSAKSI DAN POSISI KEUANGAN DENGAN PIHAK BERELASI lanjutan RELATED PARTY
» TRANSAKSI DENGAN PIHAK BERELASI lanjutan RELATED PARTY TRANSACTIONS continued
» TRANSAKSI DENGAN PIHAK BERELASI lanjutan RELATED PARTY TRANSACTIONS continued PERJANJIAN PENTING,
» Jaminan reklamasi Reclamation guarantees Komitmen sewa operasi Operating lease commitments
» Komisi keagenan Agency fees Tuntutan hukum Litigation Perusahaan
» PERJANJIAN PENTING, Basic and diluted loss per share
» Mining Law No. 42009 continued
» Mining Law No. 42009 continued Peraturan
» Regulation on reclamation and post-mining
» Peraturan kontrak jasa pertambangan Regulation on mining service contractors
» Regulation on PERJANJIAN PENTING,
» Regulation on Peraturan iuran eksploitasi Regulation on exploitation fees
» Komitmen akuisisi KRL Acquisition commitment of KRL
» BEBAN KARYAWAN EMPLOYEE EXPENSES INFORMASI SEGMEN USAHA SEGMENT INFORMATION
» INFORMASI SEGMEN USAHA lanjutan
» ASET DAN LIABILITAS DALAM MATA UANG ASING ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» ASET KEUANGAN DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND FINANCIAL LIABILITIES
» Faktor risiko keuangan Financial risk factors
» Faktor risiko keuangan lanjutan Financial risk factors continued Risiko pasar Market risk
» Faktor risiko keuangan lanjutan Financial risk factors continued i.
» Faktor risiko keuangan lanjutan Financial risk factors continued ii.
» Faktor risiko keuangan lanjutan Financial risk factors continued iii. Risiko likuiditas lanjutan
» Manajemen risiko permodalan lanjutan Capital risk management continued Estimasi nilai wajar
» Estimasi nilai wajar lanjutan Fair value estimation continued
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