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  • AKL 1-4a Afiliasi (Induk-Anak)

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    Taqiya Nadiya
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    This document discusses accounting for intercorporate investments between a parent and subsidiary company using the acquisition method under IFRS 3. It covers the consolidation process, including identifying the acquirer, determining the consideration transferred, recognizing the fair value of identifiable net assets acquired, and calculating any resulting goodwill. An example is provided of consolidating the financial statements of PT Rahwana and its subsidiary Janaka.

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    This document discusses accounting for intercorporate investments between a parent and subsidiary company using the acquisition method under IFRS 3. It covers the consolidation process, including identifying the acquirer, determining the consideration transferred, recognizing the fair value of identifiable net assets acquired, and calculating any resulting goodwill. An example is provided of consolidating the financial statements of PT Rahwana and its subsidiary Janaka.

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    © All Rights Reserved
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    29 views31 pages

    AKL 1-4a Afiliasi (Induk-Anak)

    Uploaded by

    Taqiya Nadiya
    This document discusses accounting for intercorporate investments between a parent and subsidiary company using the acquisition method under IFRS 3. It covers the consolidation process, including identifying the acquirer, determining the consideration transferred, recognizing the fair value of identifiable net assets acquired, and calculating any resulting goodwill. An example is provided of consolidating the financial statements of PT Rahwana and its subsidiary Janaka.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
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    of 31

    PERUSAHAAN AFILIASI

    INDUK-ANAK
    PERUSAHAAN
    Accounting for Intercorporate Investments
    Struktur Afiliasi
    Penerapan Metode Akuisisi
    berdasarkan IFRS 3
    Two Levels of Reporting
    Gambaran Proses Konsolidasi
    Consolidation Equation
    Langkah Akuisisi
    Mengidentifikasi Pengakuisi
    (Identify Acquirer)
    Mengidentifikasi Pengakuisi
    (Identify Acquirer)
    Determining The Amount of
    Consideration Transferred
    Recognition of The Fair Value of
    Identifiable Net Assets
    Recognition of The Fair Value of
    Identifiable Net Assets
    Contoh Aset Bersih
    Goodwill
    Goodwill Determination
    Contoh Soal PT Rahwana-Janaka
    Laporan Posisi Keuangan
    Jurnal Investasi dan
    Perhitungan Goodwill
    Perubahan PT Rahwana
    Kertas Kerja Konsolidasi
    Jurnal Eliminasi
    Laporan Posisi Keuangan
    Konsolidasian

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