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Penyusunan laporan keuangan PT. XYZ dengan adanya aktivitas restrukturisasi entitas sepengendali
This report will discuss upon the construction PT XYZ?s consolidated financial statements for the year ended in December 31, 2008. The discussion on the consolidated financial statements is related to a business combination activity through an acquisition by PT XYZ of three subsidiaries under common control. Subsequently, in recording the acquisition PT XYZ use the pooling of interest method to record PT XYZ?s investment at the acquired companies. Accordingly, PT XYZ have to make a restated consolidated financial statements for the year ended December 31, 2007, before the consolidation process of consolidated financial statements report for the year ended December 31, 2008 can be completed. Restated consolidated financial statements is made as if the restructuring transaction of entities under common control had taken place since January 1, 2007. Thus, this report will discuss the steps needed to construct the consolidated financial statements of PT XYZ. Moreover, this report will also explain disadvantages of implementing pooling of interest method in recording investments in subsidiaries.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6867 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Departemen Ilmu Akuntansi Fakultas Ekonomi Universitas Indonesia 2009 |
|---|---|
| Edisi | - |
| Subjek | Financial statements Business combination Consolidated financial statements Corporate merger and aquisitions Restrukturization |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xi, 47 p., 15 p. ; 30 cm & lamp |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |