Piutang Trade and non-trade receivables continued
2. IKHTISAR
KEBIJAKAN AKUNTANSI PENTING lanjutan2. SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES continuedf. Piutang
usaha dan piutang non-usaha lanjutanf. 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 diskonto tidak material. 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, 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 estimated future cash flows, discounted at the original effective interest rate. Cash flows relating to short term receivables are 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. 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
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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