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"In the ever-changing world of complex international rules, laws, and regulations, even seasoned export/import professionals may find themselves in unfamiliar situations. This comprehensive answer book supplies readers with a clear view of the entire process, explaining the ins and outs of shipping and insurance; currency exchange; dealing with banks; contracts; customs; and transportation. Completely revised and including 140 sample contracts, documents, and ready-to-use forms, "Export/Import Procedures and Documentation" contains up-to-the-minute information on new security procedures, the movement to Internet-based documentation, recently enacted Free Trade Agreements, increased compliance measures under the Consumer Products Safety Commission. Written in clear, everyday language and including checklists, questionnaires, and a glossary of international trading terms this trusted resource gives import/export professionals everything they need to get the job done."

""In the ever-changing world of complex international rules, laws, regulations, and customs, even seasoned export/import professionals may find themselves in unfamiliar situations. Export/Import Procedures and Documentation puts reliable solutions to problems like wrong documents and procedural misunderstandings right at readers' fingertips."

"Laporan magang ini membahas prosedur transaksi treasury dan ekspor-impor pada Bank AFS. Prosedur transaksi untuk kedua transaksi tersebut pada Bank AFS sudah cukup baik hanya saja prosedur transaksi harus terus dipebaharui mengikuti praktek saat kini. Dalam laporan magang ini dibahas juga mengenai penerapan PSAK 50 dan 55 atas penyajian, pengakuan dan pengukuran instrumen keuangan yang diperoleh dari kedua transaksi tersebut, dimana terdapat ketidaksesuaian dalam penerapan pengukuran dengan menggunakan suku bunga efektif atas surat berharga yang dimiliki hingga jatuh tempo yang dimilikinya. Hal tersebut diakibatkan oleh kesalahan dalam membuat estimasi arus kas selama periode kepemilikan instrumen surat berharga tersebut yang menghasilkan tingkat suku bunga efektif dari surat berharga yang dimiliki tersebut. Hal tersebut akan berdampak pada kesalahan penyajian nilai perolehan diamortisasi surat berharga yang dimiliki beserta pengakuan pendapatan bunga dalam laporan bulanan Bank AFS.

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This internship report disscuss about procedures for treasury and export-import transactions in Bank AFS. Procedures for both transactions in Bank AFS is already appropriate, only need to be continuing updated following current practice. In this internship report also discuss about PSAK 50 and 55 implementation for presentation, recognition, and measurement of financial instruments resulted from those transactions, where there is a mistake in implementation of financial instruments measurement using effective interest rate for held-to-maturity securities. That mistake arise from inappropriate estimated cash flow during securities holding period which determines effective interest rate for those securities. That mistake will affect mistaken in amortised cost value of securites and interest revenue recognition in Bank AFS monthly period."

"Perkembangan teknologi saat ini menyebabkan perubahan pada cara berbisnis konvensional, dimana saat ini untuk melakukan jual beli dapat dilakukan melaluimedia internet. Jual beli barang bergerak melalui media elektronik dapat ditemui dalam perjanjian ekspor impor. Penjual dan pembeli dalam transaksi ekspor impor sering kali membuat perjanjian tanpa bertatap muka secara langsung dikarenakan adanya perbedaan jarak Negara. Oleh karena tidak bertemunya para pihak saat melakukan kesepakatan, maka dipertanyakan kapan lahirnya kontrak elektronik tersebut, keabsahan perjanjian melalui media elektronik dan tanggung jawab penyelenggara sistem elektronik. Selain itu, barang yang menjadi objek perjanjian ekspor impor memerlukan pertanggungan atau asuransi untuk ganti rugi atas kerugian yang timbul sebagai akibat dari suatu peristiwa yang tidak pasti.

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Current technological developments lead to changes in the conventional way of doing business, which is now to make buying and selling can be done through the internet. Sale and purchase of goods moving through the electronic media can be found in the import-export agreement. Sellers and buyers in the export-import transactions often make agreements without direct face to face because of differences within the State. Therefore, no meeting of the parties when making a deal, is questionable; when the birth of the electronic contract, the validity of the agreement through the electronic media and the parties’ responsibility of the electronic system. In addition, the goods that become the object of export import agreement requires to be insured for compensation for losses incurred as a result of an uncertain event."