Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN ASUMSI OLEH MANAJEMEN lanjutan
3. MANAGEMENT’S USE OF JUDGMENTS,
ESTIMATES AND ASSUMPTIONS continued a. Pertimbangan lanjutana. Judgments continued
• Pengelompokan Aset Keuangan dan Liabilitas Keuangan • Classification of Financial Assets and Financial Liabilities Kelompok Usaha menetapkan pengelompokan aset dan liabilitas tertentu sebagai aset keuangan dan liabilitas keuangan dengan pertimbangan bila definisi yang ditetapkan dalam PSAK No. 55 Revisi 2014 terpenuhi. Dengan demikian, aset keuangan dan liabilitas keuangan diakui sesuai dengan kebijakan akuntansi Kelompok Usaha seperti yang diungkapkan pada Catatan 2p. The Group 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 No. 55 Revised 2014. Accordingly, the financial assets and financial liabilities are accounted for in accordance with the Group’s accounting policies disclosed i n Note 2p. • Penyisihan Penurunan Nilai Piutang Usaha - Evaluasi Individual • • Allowance for Impairment of Trade Receivables - Individual Assessments Kelompok Usaha mengevaluasi pelanggan tertentu yang menurut informasi pelanggan tersebut tidak dapat memenuhi kewajiban keuangannya. The Group evaluates specific accounts on which it has information that the customers are unable to meet their financial obligations. Dalam kondisi ini, Kelompok Usaha mempertimbangkan, berdasarkan fakta dan situasi yang tersedia, termasuk namun tidak terbatas pada, jangka waktu hubungan dengan pelanggan dan status kredit pelanggan berdasarkan catatan kredit pihak ketiga dan faktor pasar yang telah diketahui, untuk mencatat provisi spesifik atas pelanggan terhadap jumlah terutang guna mengurangi jumlah piutang yang diharapkan dapat diterima oleh Kelompok Usaha. In these cases, the Group uses judgment, based on available facts and circumstances, including but not limited to, the length of its relationship with the customers and the customers’ current credit status based on any available third- party credit reports and known market factors, to record specific provisions for customers against amounts due to reduce the Group’s receivable amounts that it expects to collect. Pencadangan spesifik ini dievaluasi kembali dan disesuaikan jika tambahan informasi yang diterima mempengaruhi jumlah penyisihan untuk penurunan nilai piutang usaha. Penjelasan lebih lanjut diungkapkan dalam Catatan 2p. These specific provisions are re-evaluated and adjusted as additional information received affects the amounts of the allowance for impairment of trade receivables. Further details are disclosed in Note 2p.Parts
» PT. Pelayaran Tempuran Emas Tbk
» Pendirian Perusahaan Company UMUM GENERAL
» Pendirian Perusahaan lanjutan Company
» Penawaran Umum Efek Ekuitas Perusahaan Public offerings of the Companys equity
» Dewan Komisaris dan Direksi, Komite Audit serta Karyawan
» Boards of Commissioners and Directors, Audit Committee and Employees
» Entitas Anak Subsidiaries UMUM lanjutan GENERAL continued
» Basis of preparation of the consolidated financial statements
» Dasar penyajian Prinsip-prinsip konsolidasian Principles of consolidation
» Prinsip-prinsip konsolidasian lanjutan Principles of consolidation continued
» Kas dan setara kas Cash and cash equivalents
» Transaksi dengan pihak-pihak berelasi Transactions with related parties
» Persediaan Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya dibayar dimuka SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset tetap lanjutan Fixed assets continued
» Penurunan nilai aset non-keuangan Impairment of non-financial assets
» Penurunan nilai SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Stock issuance costs SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kombinasi bisnis entitas sepengendali Business combination of entities under
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Imbalan kerja Employee benefits
» Transaksi dan saldo dalam mata uang asing Foreign Perpajakan Taxation
» Perpajakan lanjutan Taxation continued
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan Aset keuangan lanjutan Financial assets continued
» Instrumen keuangan lanjutan Financial instruments continued
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan Liabilitas keuangan Financial liabilities
» Saling hapus dari instrumen keuangan Offsetting of financial instruments
» Nilai wajar instrumen keuangan Fair value of financial instruments
» IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN lanjutan
» Utang transaksi syariah - Murabahah Obligation under syariah transaction -
» Earnings per share Nilai wajar
» Pelaporan segmen Segment reporting
» Provisi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Kapitalisasi Biaya Pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Capitalization of Borrowing Costs
» Pertimbangan Judgments MANAGEMENT’S USE OF JUDGM
» Judgments continued MANAGEMENT’S USE OF JUDGMENTS,
» Estimates and assumptions MANAGEMENT’S USE OF JUDGMENTS,
» Estimates and assumptions continued
» PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN ASUMSI OLEH MANAJEMEN lanjutan
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN PT. Pelayaran Tempuran Emas Tbk
» OTHER RECEIVABLES PT. Pelayaran Tempuran Emas Tbk
» ASET KEUANGAN LANCAR LAINNYA OTHER CURRENT FINANCIAL ASSETS
» PERSEDIAAN INVENTORIES PT. Pelayaran Tempuran Emas Tbk
» PERSEDIAAN lanjutan INVENTORIES continued
» BIAYA DIBAYAR DIMUKA PREPAID EXPENSES
» ASET LANCAR LAIN-LAIN OTHER CURRENT ASSETS
» ASET TIDAK LANCAR LAINNYA OTHER NON-CURRENT ASSETS
» UTANG BANK JANGKA PENDEK lanjutan
» SHORT-TERM BANK LOANS continued
» UTANG LAIN-LAIN OTHER PAYABLES
» BEBAN AKRUAL ACCRUED EXPENSES
» TRANSAKSI DERIVATIF DERIVATIVE TRANSACTIONS
» TRANSAKSI DERIVATIF lanjutan DERIVATIVE TRANSACTIONS continued
» PERPAJAKAN TAXATION PT. Pelayaran Tempuran Emas Tbk
» PINJAMAN JANGKA PANJANG LONG-TERM DEBTS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» PINJAMAN JANGKA PANJANG lanjutan
» LONG-TERM DEBTS continued PT. Pelayaran Tempuran Emas Tbk
» UTANG SEWA PEMBIAYAAN FINANCE LEASE LIABILITIES
» UTANG TRANSAKSI SYARIAH OBLIGATION
» UTANG TRANSAKSI SYARIAH lanjutan OBLIGATION
» LIABILITAS IMBALAN PT. Pelayaran Tempuran Emas Tbk
» TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL
» RUGI KOMPREHENSIF LAIN OTHER COMPREHENSIVE LOSS
» SALDO LABA PT. Pelayaran Tempuran Emas Tbk
» HAK KEPENTINGAN NONPENGENDALI ATAS ASET NETO ENTITAS ANAK
» NON-CONTROLLING INTERESTSIN PT. Pelayaran Tempuran Emas Tbk
» LABA PER SAHAM EARNINGS PER SHARE
» PENDAPATAN JASA SERVICE REVENUES
» BEBAN USAHA OPERATING EXPENSES
» PENDAPATAN KEUANGAN FINANCE INCOME
» BEBAN KEUANGAN FINANCE COSTS
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI
» BALANCES AND PT. Pelayaran Tempuran Emas Tbk
» SALDO DAN TRANSAKSI DENGAN PIHAK- PIHAK BERELASI lanjutan
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» PERJANJIAN DAN IKATAN PENTING SIGNIFICANT
» PERJANJIAN DAN IKATAN PENTING lanjutan SIGNIFICANT
» ASET DAN LIABILITAS DALAM MATA UANG ASING
» ASSET AND PT. Pelayaran Tempuran Emas Tbk
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