Piutang usaha dan piutang non-usaha
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
f. Piutang usaha dan piutang non-usaha
lanjutan f. Trade and non-trade receivables continued Kolektibilitas piutang usaha dan piutang non- usaha ditinjau secara berkala. Piutang yang diketahui tidak tertagih, dihapuskan secara langsung mengurangi nilai tercatatnya. Akun penyisihan digunakan ketika terdapat bukti yang objektif bahwa Grup tidak dapat menagih seluruh nilai terutang sesuai dengan persyaratan awal piutang. Kesulitan keuangan signifikan yang dialami debitur, kemungkinan debitur dinyatakan pailit atau melakukan reorganisasi keuangan dan gagal bayar atau menunggak pembayaran merupakan indikator penurunan nilai piutang yang dipertimbangkan. Jumlah penurunan nilai adalah sebesar selisih antara nilai tercatat aset dan nilai kini dari estimasi arus kas masa depan pada tingkat suku bunga efektif awal. Arus kas terkait dengan piutang jangka pendek tidak didiskontokan apabila efek diskontonya tidak material. The collectibility of trade and non-trade receivables is reviewed on an ongoing basis. Receivables which are known to be uncollectible are written off by reducing the carrying amount directly. An allowance account is used when there is objective evidence that the Group will not be able to collect all amounts due according to the original terms of the receivables. Significant financial difficulties of the debtor, a probability that the debtor will enter bankruptcy or financial reorganisation, and default or delinquency in payments are considered indicators that the trade receivable is impaired. The amount of the impairment allowance is the difference between the asset’s carrying amount and the present value of the estimated future cash flow, discounted at the original effective interest rate. Cash flow relating to short term receivables is not discounted if the effect of discounting is immaterial. Jumlah kerugian penurunan nilai diakui pada laporan laba rugi. Ketika piutang usaha atau piutang non-usaha, yang rugi penurunan nilainya telah diakui, tidak dapat ditagih pada periode selanjutnya, maka piutang tersebut dihapusbukukan dengan mengurangi akun penyisihan. Keberhasilan penagihan kembali dikemudian hari atas piutang yang sebelumnya telah dihapusbukukan, dikreditkan pada laporan laba rugi. The amount of the impairment loss is recognised in profit or loss. When a trade or non-trade receivable for which an impairment allowance had been recognised becomes uncollectible in a subsequent period, it is written off against the allowance account. Subsequent recoveries of amounts previously written off are credited in profit or loss.g. Instrumen keuangan derivatif dan aktivitas lindung nilai
Parts
» PT. Bayan Resources Tbk - Annual Reports
» Responsible Social Conduct Sustainable Growth
» Coal reserves Diversiied customer base with long-term contracts
» 9.6 40.87 PT. Bayan Resources Tbk - Annual Reports
» Procedures Prosedur. PT. Bayan Resources Tbk - Annual Reports
» Dasar penetapan Struktur remunerasi Besaran remunerasi
» Basis for Stipulation Remuneration structure Remuneration amount
» Types of Risks and Their Management
» Tinjauan atas Efektivitas Sistem Manajemen Risiko Perseroan
» Pengembangan Sumber Daya Manusia Human Resources Development
» Community Economic Development Construction of Clean Water and Electricity Facilities
» Kegiatan Sosial Construction of Clean Water and Electricity Facilities
» Social Activities Construction of Clean Water and Electricity Facilities
» GENERAL continued Construction of Clean Water and Electricity Facilities
» Piutang usaha dan piutang non-usaha
» Persediaan Biaya dibayar dimuka Prepaid expenses Aset tetap lanjutan Fixed assets continued
» Pinjaman Borrowing PT. Bayan Resources Tbk - Annual Reports
» Imbalan karyawan lanjutan Employee benefits continued Modal saham Share capital
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS
» CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS continued
» CASH AND CASH EQUIVALENTS 2016
» PIUTANG USAHA, NETO TRADE RECEIVABLES, NET TRADE RECEIVABLES, NET continued 2016
» NON-TRADE RECEIVABLES 2016 Biaya pengupasan lapisan tanah lanjutan Stripping costs continued
» TAXATION continued f. Tax audits
» FIXED ASSETS continued Administrasi Administration
» EXPLORATION AND EVALUATION ASSETS
» MINING PROPERTIES Administrasi Administration
» MINING PROPERTIES continued Administrasi Administration
» MINING PROPERTIES continued 2016 UTANG USAHA TRADE PAYABLES
» ACCRUALS 2016 LONG-TERM LOANS 2016 Administrasi Administration
» LONG-TERM LOANS continued New Club Deal lanjutan
» LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS LIABILITIES EMPLOYEE BENEFITS LIABILITIES continued
» LABA DITAHAN YANG DICADANGKAN APPROPRIATED RETAINED EARNINGS REVENUE 2016
» COST OF REVENUE 2016 BEBAN PENJUALAN SELLING EXPENSES
» RELATED PARTY TRANSACTIONS continued 2016
» Komisi keagenan Agency fees Tuntutan hukum Litigation
» Litigation continued Perusahaan lanjutan
» Litigation continued DE, OM, SA, CA dan BS
» Perjanjian pengiriman dan pengangkutan Perjanjian penjualan batubara Coal sales agreements
» Capital commitments Perusahaan Fasilitas bank Bank facilities
» Mining Law No. 42009 PT. Bayan Resources Tbk - Annual Reports
» Mining Law No. 42009 continued
» Regulation on benchmark coal price Eksportir terdaftar batubara Registered coal exporters
» EMPLOYEE EXPENSES 2016 INFORMASI SEGMEN USAHA SEGMENT INFORMATION
» SEGMENT INFORMATION continued Komitmen akuisisi KRL Acquisition commitment of KRL
» ASET KEUANGAN DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND FINANCIAL LIABILITIES
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