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    1) This document discusses accounting for goodwill impairment and measurement, as well as the journal entries for a business combination. It includes examples of calculating goodwill impairment and determining the implied value of goodwill. 2) The document also provides the journal entries to record the costs associated with acquiring another company in a business combination, including issuing shares and deferred merger costs. 3) The journal entry to record the business combination shows debiting the acquired assets and crediting liabilities, share capital, additional paid-in capital, and deferred costs. Goodwill is recorded for the excess of the purchase price over the fair value of identifiable net assets.

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    TUGAS I AKL 1

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    1) This document discusses accounting for goodwill impairment and measurement, as well as the journal entries for a business combination. It includes examples of calculating goodwill impairment and determining the implied value of goodwill. 2) The document also provides the journal entries to record the costs associated with acquiring another company in a business combination, including issuing shares and deferred merger costs. 3) The journal entry to record the business combination shows debiting the acquired assets and crediting liabilities, share capital, additional paid-in capital, and deferred costs. Goodwill is recorded for the excess of the purchase price over the fair value of identifiable net assets.

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    124 views4 pages

    Tugas I Akl 1

    Uploaded by

    Agung CyberHunter LongTail
    1) This document discusses accounting for goodwill impairment and measurement, as well as the journal entries for a business combination. It includes examples of calculating goodwill impairment and determining the implied value of goodwill. 2) The document also provides the journal entries to record the costs associated with acquiring another company in a business combination, including issuing shares and deferred merger costs. 3) The journal entry to record the business combination shows debiting the acquired assets and crediting liabilities, share capital, additional paid-in capital, and deferred costs. Goodwill is recorded for the excess of the purchase price over the fair value of identifiable net assets.

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    of 4

    AFIF AL-HUFY

    C1C112086
    TUGAS AKUNTANSI KEUANGAN LANJUTAN I

    I.

    PENURUNAN NILAI GOODWILL (HAL 33 L1-12)

    a.

    Rp. 280.000.000,FAIR VALUE OF REPORTING UNIT

    Rp. 280.000.000,-

    CARRYING VALUE OF UNIT:


    CARRYING VALUE OF IDENTIFIABLE NET ASSETS
    CARRYING VALUE OF GOODWILL

    Rp. 80.000.000,-

    TOTAL CARRYING VALUE OF UNIT

    Rp. 290.000.000,-

    EXCESS OF CARRYING VALUE OVER FAIR VALUE


    FAIR VALUE OF REPORTING UNIT

    Rp. 210.000.000,-

    (Rp. 10.000.000,-)
    Rp. 280.000.000,-

    FAIR VALUE OF IDENTIFIABLE NET ASSETS

    Rp. 245.000.000,-

    IMPLIED VALUE OF GOODWILL

    Rp. 35.000.000,-

    CARRYING VALUE OF GOODWILL

    Rp. 80.000.000,-

    IMPAIRMENT LOSS

    Rp. 45.000.000,-

    JURNAL:
    IMPAIRMENT LOSS

    45.000.000,-

    GOODWILL
    b.

    45.000.000,-

    Rp. 260.000.000,FAIR VALUE OF REPORTING UNIT

    Rp. 260.000.000,-

    CARRYING VALUE OF UNIT:


    CARRYING VALUE OF IDENTIFIABLE NET ASSETS
    CARRYING VALUE OF GOODWILL

    Rp. 210.000.000,-

    Rp. 35.000.000,-

    TOTAL CARRYING VALUE OF UNIT


    EXCESS OF FAIR VALUE OVER CARRYING VALUE
    Akuntansi Keuangan Lanjutan I
    Jurusan Akuntansi Ekstensi Fakultas Ekonomi Universitas Bengkulu

    Rp. 245.000.000,Rp.

    15.000.000,-

    AFIF AL-HUFY
    C1C112086
    TUGAS AKUNTANSI KEUANGAN LANJUTAN I

    II. PENGUKURAN GOODWILL (HAL 34 L1-15)

    a.

    Rp. 580.000.000,FAIR VALUE OF REPORTING UNIT

    Rp. 580.000.000,-

    CARRYING VALUE OF UNIT:


    CARRYING VALUE OF IDENTIFIABLE NET ASSETS
    CARRYING VALUE OF GOODWILL

    Rp. 150.000.000,-

    TOTAL CARRYING VALUE OF UNIT

    Rp. 550.000.000,-

    EXCESS OF FAIR VALUE OVER CARRYING VALUE


    b.

    Rp. 400.000.000,-

    Rp. 30.000.000,-

    Rp. 540.000.000,FAIR VALUE OF REPORTING UNIT

    Rp. 540.000.000,-

    CARRYING VALUE OF UNIT:


    CARRYING VALUE OF IDENTIFIABLE NET ASSETS
    CARRYING VALUE OF GOODWILL

    Rp. 150.000.000,-

    TOTAL CARRYING VALUE OF UNIT

    Rp. 550.000.000,-

    EXCESS OF CARRYING VALUE OVER FAIR VALUE


    FAIR VALUE OF REPORTING UNIT

    Rp. 400.000.000,-

    (Rp. 10.000.000,-)
    Rp. 540.000.000,-

    FAIR VALUE OF IDENTIFIABLE NET ASSETS

    Rp. 490.000.000,-

    IMPLIED VALUE OF GOODWILL

    Rp. 50.000.000,-

    CARRYING VALUE OF GOODWILL

    Rp. 150.000.000,-

    IMPAIRMENT LOSS

    Rp. 100.000.000,-

    JURNAL:
    IMPAIRMENT LOSS
    GOODWILL
    c.

    100.000.000,100.000.000,-

    Rp. 500.000.000,Akuntansi Keuangan Lanjutan I


    Jurusan Akuntansi Ekstensi Fakultas Ekonomi Universitas Bengkulu

    AFIF AL-HUFY
    C1C112086
    TUGAS AKUNTANSI KEUANGAN LANJUTAN I
    FAIR VALUE OF REPORTING UNIT

    Rp. 500.000.000,-

    CARRYING VALUE OF UNIT:


    CARRYING VALUE OF IDENTIFIABLE NET ASSETS
    CARRYING VALUE OF GOODWILL

    Rp. 50.000.000,-

    TOTAL CARRYING VALUE OF UNIT

    Rp. 450.000.000,-

    EXCESS OF FAIR VALUE OVER CARRYING VALUE


    d.

    Rp. 400.000.000,-

    Rp. 50.000.000,-

    Rp. 460.000.000,FAIR VALUE OF REPORTING UNIT

    Rp. 460.000.000,-

    CARRYING VALUE OF UNIT:


    CARRYING VALUE OF IDENTIFIABLE NET ASSETS
    CARRYING VALUE OF GOODWILL

    Rp. 50.000.000,-

    TOTAL CARRYING VALUE OF UNIT


    EXCESS OF FAIR VALUE OVER CARRYING VALUE
    III.

    Rp. 400.000.000,Rp. 450.000.000,Rp. 10.000.000,-

    AYAT JURNAL UNTUK MENCATAT PENGGABUNGAN USAHA (HAL 38 S1-24)

    Nilai wajar yang diterbitkan

    Rp. 528.000.000,- (Rp. 22.000,- x 24.000 Lembar Saham Biasa)

    Biaya Akuisisi lain

    Rp. 14.000.000,-(Biaya legal untuk mentransfer aset dan kewajiban)

    Akuntansi Keuangan Lanjutan I


    Jurusan Akuntansi Ekstensi Fakultas Ekonomi Universitas Bengkulu

    AFIF AL-HUFY
    C1C112086
    TUGAS AKUNTANSI KEUANGAN LANJUTAN I
    Total Harga Beli

    Rp 542.000.000

    Saham yang diterbitkan PT Firdaus untuk melakukan penggabungan usaha dinilai pada nilai wajar
    dikurangi biaya pengeluaran saham :
    Nilai wajar saham yang diterbitkan

    Rp. 528.000.000,-

    Biaya pengeluaran saham

    Rp. 28.000.000,- (Jasa Audit dan Biaya Aplikasi Saham Baru)

    Nilai tercatat saham

    Rp. 500.000.000,-

    Jurnal untuk mencatat biaya terkait pembelian PT. Taufik:


    Biaya merger tangguhan

    Rp. 14.000.000,-

    Kas

    Rp. 14.000.000,-

    Jurnal untuk mencatat biaya pengeluaran saham biasa:


    Biaya pengeluaran saham tangguhan

    Rp. 28.000.000,-

    Kas

    Rp. 28.000.000,-

    Biaya perolehan investasi

    Rp. 542.000.000,-

    Nilai Wajar Aktiva Bersih yang dapat diidentifikasi

    Rp. 516.000.000,- (620.000.000 - 104.000.000)

    Selisih Biaya Perolehan (Goodwill)

    Rp. 26.000.000,-

    Pada saat penggabungan, PT. Firdaus mencatat dengan Jurnal sebagai berikut:
    Kas dan Piutang

    Rp. 28.000.000,-

    Persediaan

    Rp. 122.000.000,-

    Bangunan dan Peralatan

    Rp. 470.000.000,-

    Goodwill

    Rp. 26.000.000,Kewajiban

    Rp. 104.000.000,-

    Saham biasa

    Rp. 96.000.000,-

    Tambahan Modal Disetor

    Rp. 404.000.000,-

    Biaya merger tangguhan

    Rp. 14.000.000,-

    Biaya pengeluaran saham tangguhan

    Rp. 28.000.000,-

    (Mencatat pembelian PT Taufik)

    Akuntansi Keuangan Lanjutan I


    Jurusan Akuntansi Ekstensi Fakultas Ekonomi Universitas Bengkulu

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