PSAK 22: KombinasiBisnis

1
 Agenda

1 Pendahuluan

2 MetodeAkuisisi
AkuntansidanPengukuransetelah
3
PengakuanAwal

4 Pengungkapan

5 Ketentuan Transisi
KetentuanTransisi

2
 PSAK 22

ISI

Akuntansi dan
Metode Akuisisi Pengukuran
k setelah
l h Pengungkapan
k
Pengakuan Awal

Pedoman Aplikasi

Efektif berlaku 2011

Menggantikan PSAK
22 1994
3
 Teorikonsolidasi

Entity Theory menganggap entitas konsolidasi sebagai satu entitas

tersendiri y
yang
g dimiliki oleh induk dan non p
pengendali
g
Parent Theory menganggap konsolidasi sebagai perpanjangan
entitas induk
Atribut Entity Theory Parent Theory
Perbedaan fair value dari
Diakui penuh,
aset dan liabilitas Hanya diakui
mencerminkan hak untuk
terindentifikasi p
pada saat sebesar hak induk
induk dan non pengendali
pengendali.
akuisisi
Tidak sebagai equity
Penyajian pihak non Sebagai bagian dari
atau utang (sebelum
pengendali / NCI ekuitas
ekuitas)
Goodwill merupakan aset
Goodwill hanya milik
Goodwill entitas yang diakui penuh
induk
pada tanggal akuisis

4
 PSAK 22danIFRS3RBusinessCombination

PSAK 22 1994 PSAK 22 2010

Kecuali
Kecuali UCC
Under common
Ruang Lingkup Ventura bersama
control Akuisisi aset

Ventura bersama
Purchase dan Polling of Metode Pencatatan Metode Akuisisi
interest
Komponen harga Biaya akuisisi Dibebankan periode
perolehan berjalan
Panduan tersendiri
untuk menentukan nilai Pengukuran aset dan liab Mengikuti SAK lain
wajar
Diukur dengan nilai Diukur kembali, selisih
wajar saat perolehan Akuisisi bertahap diakui laba/rugi
tidak ada penilaian
kembali Berdasarkan nilai wajar
Berdasarkan nilai Non Pengendali / porsi aset identifikasi
tercatat netto Goodwill entity
Goodwill parent impairment
Diamortisasi
Di ti i Goodwill Neg
N goodwiil
d iil
Neg goodwiil diakui laba/rugi
5
 PerbedaandenganPSAK22danIFRS3

Tanggal effektif

Penerapan dini
dihilangkan
PSAK 22
Ketentuan transisi 2010
Goodwill
Negatif goodwill
Aset tidak berwujud
Investasi metode ekuitas

6
PrinsipdalamPSAK22/IFRSR3

DoubleColumnApproach

Excludedelements

Goodwill
Consideration
transferred

Previously Identifiable
heldinterest assetsand
assets a d
liabilities
Noncontrolling
interest

7
2009
 PrinsipdalamIFRS3R

Excludedelements (IFRS3R) Goodwill

Excluded elements are p payments
y made
Goodwill is residual
at the time of the acquisition which do not
Full or partial goodwill depends
form part of consideration transferred.
on measurement of NCI
Consider (a) reasons for the transaction;
(b) who initiated the transaction; (c) timing
Bargain purchase
of the transaction. [App B para B50].
Re-assess fair values (Para 36)
Recognise gain in profit or loss
Examples
(Para 34)
Transaction costs. [para 53].
Settlement of pre-existing relationships. [para
52].
Remuneration for future employee services.
[para 52].
Reimbursement for paying the acquirers
acquisition costs. [para 52].
Costs to issue debt or equity. [para 53].
Payment for Indemnification assets. [para
57].
8
2009
 PrinsipdalamIFRS3R

Consideration transferred
Components
p ((Para 37))
Assets transferred
Liabilities incurred by acquirer to former owners
Equity interests issued by acquirer
All consideration is recognised and measured at fair value

Forms of consideration transferred (examples)

Cash, other assets, businesses or subsidiaries of the acquirer
Contingent consideration (Para 39,40)
Equity instruments, options, warrants 37)
Deferred consideration
Replacement share awards (Para B56)

Contingent consideration (39, 40, 58)

Classify as liability or equity
Equity is not re-measured
Liability is re-measured through profit or loss
9
2009
 PrinsipdalamIFRS3R

Previously Identifiable assetsand Liabilities assumed

held interest
heldinterest Recognized
g if:
(Para 42) Definition of assets and liabilities is met at the
Re-measure a acquisition date; and
previously held They are part of what was exchanged in the business
interest at its combination (Para 11 11,12)
12)
acquisition date fair Identifiable assets and liabilities assumed are
value measured at fair value (Para 18)
Recognise a gain or Exceptions to the recognition and/or re-
loss in profit or loss measurement
Recycle items of Contingent liabilities (Para 22,23)
other Income taxes (Para 24,25)
comprehensive
h i Employee benefits (Para 26)
income Indemnification assets (Para 27,28)
Re-acquired rights (Para 29)
Share-based payment awards (Para 30)
Assets held for sale (Para 31)
Measurement period (Para 45-50)
10
2009
PrinsipdalamIFRS3R

Noncontrolling Identifiable assetsand Liabilities

I t
Interest
t assumed
Measure NCI either at fair
value or at the NCIs Areas to watch out for:
proportionate
p p share of the Contracts should be re-assessed except p
acquirees identifiable net for insurance and leases (Para 15-17)
assets (Para 19; B 44, 45) All identifiable assets are recognised
Measurement choice for (Para B31-40)
each combination Restructuring provisions are rarely
NCI measurement recognised (Para 11)
determines goodwill Measurement period (Para 45-50)

11
2009
Pengukuransetelahakuisisi&Transisi

Subsequent re- Transitional provisions

measurement
(Para 65-67)
(Para 54-58)
All assets and liabilities that arose from
Reacquired rights q
Pre-3R acquisitions are g
grandfathered

Contingent liabilities Changes in deferred taxes assets (DTA)

Indemnification assets Previously recognised changes to

DTA are grandfathered
df th d
Contngent consideration
Changes post 3R adoption
recognised in income statement
unless
nless viewed
ie ed as a meas
measurement
rement
period adjustment
Changes in contingent consideration
related to a Pre-3R
Pre 3R acquisitions continue
to be adjusted against goodwill
12
2009
 Tujuan

Meningkatkan relevansi, keandalan, daya banding informasi

mengenai kombinasi bisnis dan dampaknya

Mengukur aset Mangakui dan Menentukan

teridentifikasi, mengukur jenis
liabilitas yang goodwill atau informasi
diambil alih dan keuntungan yang
kepentingan non dari pembelian diungkapkan
pengendali diskon

13
 RuangLingkup

Diterapkan
p untuk transaksi atau peristiwa
p lain
yang memenuhi definisi bisnis kombinasi, tidak
diterapkan untuk

1 2 3
Pembentukan
P b t k Akuisi
Ak i i asett atau
t Kombinasi
K bi i entitas
tit
ventura bersama kelompok aset yang atau bisnis
bukan merupakan sepengendali (B01-
suatu bisnis B04))

14
 IdentifikasiKombinasiBisnis

Kombinasi bisnis adalah suatu transaksi

atau peristiwa lain dimana pihak
pengakuisisi
k i i i memperolehl h pengendalian
d li
atas satu atau lebih bisnis.

penggabungan sesungguhnya (true merger)

atau
penggabungan setara (merger of equals)

15
 Bisnis

Bisnis adalah suatu rangkaian terpadu dari kegiatan

dan aset yang mampu diadakan dan dikelola dengan
tujuan memberikan hasil dalam bentuk dividen, biaya
yang lebih rendah, atau manfaat ekonomi lainnya
secara langsung kepada investor atau pemilik, anggota,
atau peserta lainnya.

16
 MetodeAkuisisi

Entitas mencatat setiap kombinasi bisnis dengan

menerapkan metode akuisisi
akuisisi.

a b c d

Pengakuan dan
Pengidentifikasian
pengukuran goodwill
pihak pengakuisisi
atau keuntungan dari
Penentuan tanggal pembelian diskon
akuisisi Pengakuan dan
pengukuran aset
teridentifikasi,
liabilitas yyang
g diambil
alih dan kepentingan
non pengendali
17
 Pihakpengakuisisi

Untuk setiap kombinasi bisnis, salah satu dari entitas yang

bergabung diidentifikasikan sebagai pihak pengakuisisi (06)
(06).
Entitas yang memperoleh pengendalian atas pihak yang
diakuisisi. (tidak jelas B14-B18)

1 2 3 4
Entitas yang Ukuran Berinisiatif
Menerbitkan ekuitas.
mengalihkan kas relatifnya Telah ada
Reverse acqusition signifikan sebelum
atau aset atau
penerbit = diakuisisi lebih besar kombinasi
menimbulkan
li bilit
liabilitas

18
 PenentuanTanggalAkuisisi

Pihak pengakuisisi mengidentifikasi tanggal akuisisi,

yaitu tanggal pihak pengakuisisi memperoleh
pengendalian atas pihak yang diakuisisi.

Tanggalpengakuisisisecarahukummengalihkanimbalan,
memperolehaset,danmengambilalihliabilitaspihakyang
diakuisisi,yaitutanggalpenutupan.
Dapatterjadisebelumatausesudahtanggalpenutupan.
Harusmempertimbangkansemuafaktadankeadaan
H i b k f k d k d

19
 Pengakuan ketentuan
E l d d
Excluded
elements

Consideration Goodwill
transferred
Pada tanggal akuisisi, pihak pengakuisisi mengakui,
Previously Identifiable
heldinterest assetsand
secara terpisah dari goodwill, aset teridentifikasi
Nonontrolling liabilities
interest
yang diperoleh, liabilitas yang diambil-alih, dan
kepentingan nonpengendali pihak yang diakuisisi.
diakuisisi
(par 10-11)
Harusmemenuhidefinisiasetdankewajibansesuaidengan
j g
KDPPLKpadatanggalakuisisi.
Merupakanbagianyangdipertukarkanantarapihak
pengakuisisidanpihakyangdiakuisisidalamtransaksi
k bi i bi i (
kombinasibisnis(par5153),bukanhasiltransaksiterpisah
) b k h il ki i h
(SAKterkait).
Memungkinkanmunculnyaasetdanliabilitasyang
sebelumnya tidak diakui oleh pihak yang diakuisisi
sebelumnyatidakdiakuiolehpihakyangdiakuisisi
Pengecualian2228,SewaoperasiB28B40
20
 Pengakuan klasifikasi
E l d d
Excluded
elements

Consideration Goodwill
Mengklasifikasikanataumenentukanaset transferred
Previously Identifiable
teridentifikasi yangdiperolehdanliabilitasyang
yang diperoleh dan liabilitas yang
heldinterest assetsand
liabilities
diambilalihsebagaimanadiperlukanuntuk Nonontrolling
interest
menerapkanSAKlain.
Membuat klasifikasi atau penentuan tersebut
Membuatklasifikasiataupenentuantersebut
berdasarkanpadapersyaratankontraktual,kondisi
ekonomi,kebijakanoperasionalatauakuntansinya,
dan kondisi terkait lainnyayangadapadatanggal
dankondisiterkait lainnya yang ada pada tanggal
akuisisi.
Pengecualianataskontraksewaoperasidankontrak
asuransi dilihat kondisi kontrak pada tanggal akuisisi
asuransi,dilihatkondisikontrakpadatanggalakuisisi

21
 PrinsipPengukuran
E l d d
Excluded
elements

Consideration Goodwill
transferred
Identifiable
Pihak pengakuisisi mengukur aset heldinterest
Previously
assetsand
Nonontrolling liabilities
teridentifikasi yang diperoleh dan liabilitasinterest

yang diambil-alih dengan nilai wajar pada

tanggall akuisisi.
k i i i

Pengukurankepentingannonpengendalibaikpadanilai
wajarataupadaproporsikepemilikannonpengendaliatas
j d ik ilik d li
asetnetoteridentifikasidaripihakyangdiakuisisi.
Pengukurannilaiwajarasetteridentifikasitertentudan
kepentingan non pengendali (B41 45)
kepentingannonpengendali(B4145)
Pengecualianpar2431

22
 PengecualianPengakuanPengukuran

Excluded
Pengecualian elements

Consideration
C id ti Goodwill
transferred
Pengakuan Previously Identifiable
assetsand
heldinterest
liabilitaskontijensi(PSAK57tidakberlaku) Nonontrolling
interest
liabilities

Pengukurandanpengakuan
pajakpenghasilan(PSAK46),
imbalankerja(PASK24),
j ( ),
asetidemnifikasi(nilaiyangdijamin).
Pengukuran
hakyangdiperolehkembaliasettakberwujud(B35
hak yang diperoleh kembali aset tak berwujud (B3536) 36),
penghargaanpembayaranberbasissaham(PSAK53),
Asetdimilikiuntukdijual(PSAK58)

23
 Goodwill(32)
E l d d
Excluded
elements

Consideration Goodwill
Pihakpengakuisisimengakuigoodwillpada transferred
Previously Identifiable
t
tanggalakuisisiyangdiukursebagaiselisih
l k iii di k b i li ih heldinterest assetsand
liabilities
Nonontrolling
lebih(a)atas(b): interest

a) nilaiagregatdari:
I b l di lihk nilaiwajartanggal
i.i Imbalanyangdialihkan il i j t l
akuisisi(37);
ii. Kepentingannonpengendalipadapihak yang
diakuisisi; dan
diakuisisi;dan
iii. untukkombinasibisnisyangdilakukansecara
bertahap(41dan42),nilaiwajarpada tanggal
akuisisikepentinganekuitasyangsebelumnya
dimiliki oleh pihak pengakuisisi pada pihak yang
dimilikiolehpihakpengakuisisipadapihakyang
diakuisisi.
b) selisihjumlahdariasetteridentifikasiyang
diperoleh dan liabilitas yang diambil alih pada
diperolehdanliabilitasyangdiambilalihpada
tanggalakuisisi
24
 Goodwill(33)

Excluded
elements

Consideration
C id ti Goodwill
transferred
Previously Identifiable
Jikakepentinganekuitaspihakyang heldinterest
Nonontrolling
assetsand
liabilities
diakuisisi lebih andal goodwill ditentukan
diakuisisilebihandal,goodwillditentukan interest

dengannilaiwajartanggalakuisisidari
kepentinganekuitasyangdialihkan.
Jikaterdapatimbalanyangdialihkan
Jik t d t i b l di lihk
nilaiwajarkepentinganekuitaspengakuisisi
yangditentukandenganteknikpenilaian
(B46 49)
(B4649)

25
 Pembeliandiskon(3436)
E l d d
Excluded
elements

Consideration Goodwill
transferred
Previously Identifiable
heldinterest assetsand
liabilities
Jikajumlahbmelebihijumlaha, pihak Nonontrolling
interest

pengakuisisimengakuikeuntunganyang
dih ilk d l
dihasilkandalamlaporanlabarugipadatanggal
l l b i d t l
akuisisi.
Terjadikarenapembelianterpaksaataukarena
pengecualian(2231)
Sebelumdiakui,pihakpengakuisisimenilai
kembali apakah telah mendidentifikasi dengan
kembaliapakahtelahmendidentifikasidengan
tepatseluruhasetyangdiperolehdanliabilitas
yangdialihkansertaaset/kewajibanlain

26
 Imbalanyangdialihkan
E l d d
Excluded
elements

Consideration Goodwill
transferred
Previously Identifiable
Diukurdengannilaiwajar heldinterest
Nonontrolling
assetsand
liabilities
interest
Penjumlahanseluruhasetyangdialihkan
pengakuisisi liabilitas yang diakui pengakuisisi
pengakuisisi,liabilitasyangdiakuipengakuisisi
dankepentinganekuitasyangditerbitkanoleh
pengakuisisi.
PenghargaankaryawanPar30.
Penghargaan karyawan Par 30
Nilaitercatatimbalanyangdialihkandinilai
dengannilaiwajar keuntungandankerugian
padatanggalakuisisi,(kecualitetapberada
(
dalamentitastidakbolehdiakui).

27
 Imbalankontijensi
E l d d
Excluded
elements

Consideration Goodwill
transferred
Previously Identifiable
heldinterest assetsand

Imbalankontijensitimbulkarenakesepakatan Nonontrolling liabilities

interest

Mengakuiimbalankontijensipadanilaiwajar
padatanggalakuisisi.
d l k
Diklasifikasikansebagailiabilitasatauekuitas
berdasarkandefinisiinstrumenekuitas(PSAK50)
( )
Pengakuisisimengklasifikasikanhakatasimbal
hasilyangdariimbalanyangdialihkan
sebelumnya sebagai aset jika memenuhi kondisi
sebelumnyasebagaiasetjikamemenuhikondisi
tertentu(58)

28
 Kepemilikansebelumnya akuisisibertahap

Excluded
elements

Consideration
C id ti Goodwill
Pihakpengakuisisimengukurkepentingan transferred
Identifiable
Previously
ekutiasyangdimilikisebelumnyapadapihak heldinterest assetsand
liabilities
Nonontrolling
yang diakuisisi pada nilai wajar tanggal akuisisi
yangdiakuisisipadanilaiwajartanggalakuisisi interest

danmengakuikeuntungandankerugianyang
dihasilkan.
Jumlahyangdiakuidalampendapatan
Jumlah yang diakui dalam pendapatan
komprehensiflaindiakuidengandasaryang
samasebagaimanadipersyaratkanjika
pengakuisisi telah melepas secara langsung
pengakuisisitelahmelepassecaralangsung
kepentinganekuitasyangdimilikisebelumnya.

29
 KombinasiBisnistanpapengalihan

Pengendaliandapatdiperolehtanpaadanyapengalihan
imbalan termasuk:
imbalan,termasuk:
Pihakyangyangdiakuisisimembelikembalisahamnya
sehinggapengakuisisimemperolehpengendalian
Hilangnyahakvetoyangsebelunnyamenghalangi
Hilangnya hak veto yang sebelunnya menghalangi
pengakuisisiuntukmengendalikan.
Pengakuisisidanyangdiakuisisisepakatuntuk
mengkombinasikan bisnisnya dengan kontrak semata.
mengkombinasikanbisnisnyadengankontraksemata.
Contohpenggabunganduabisnisbersamasamadalam
satukesepakatangabungan(staplingarrangement)atau
p
pembentukanperusahaanyangtercatatdiduabursa
p y g
(duallistedcorporation)
PengakuansesuaiPSAKini,memunculkankepentingan
nonpengendaliyangdominanatauseluruhnya.

30
 PeriodePengukuran

Jika proses kombinasi bisnis belum selesai pada akhir periode

pelaporan maka pihak pengakuisisi melaporkan jumlah sementara
pelaporan,
untuk pos-pos (items) yang proses akuntansinya belum selesai.
Pihak pengakuisisi menyesuaikan secara retrospektif jumlah
sementara yang diakui pada tanggal akuisisi untuk mencerminkan
informasi baru yang diperoleh tentang fakta dan keadaan yang ada
pada tanggal akusisi dan berdampak pada pengukuran yang diakui.
Pihak pengakuisisi mengakui aset atau liabilitas tambahan jika
informasi baru diperoleh mengenai fakta dan keadaan yang ada
pada tanggal akuisisi
Periode pengukuran berakhir segera setelah pihak pengakuisisi
menerima informasi yang dicari tentang fakta dan keadaan yang
ada pada tanggal akuisisi atau mempelajari bahwa informasi lebih
tidak dapat diperoleh.
Periode pengukuran tidak boleh melebihi satu tahun dari tanggal
akuisisi.

31
Elemenyangdikeluarkan

Excluded
elements
Elemen yang dikeluarkan (51)
Elemenyangdikeluarkan(51) Goodwill
Consideration
transferred
Hubungan antara pengakuisisi dan diakuisisi Previously Identifiable
heldinterest assetsand
sebelum negosiasi bisnis kombinasi dimulai. Nonontrollingg liabilities
interest
Harus mengidentifiikasi setiap jumlah yang bukan
bagian yang dipertukarkan.
Pihak pengakuisisi mengakui hanya atas imbalan
yang dialihkan
di lihk untuk
t k pihak
ih k yang di
diakuisisi
k i i i serta
t
aset yang diperoleh dan liabilitas yang diambil-
alih yang dipertukarkan untuk pihak yang
diakuisisi sebagai bagian dari penerapan metode
akuisisi.
Transaksi terpisah lainnya diperlakukan sesuai
dengan SAK yang relevan.

32
2009
Pendekatanduakolom

Elemenyangdikeluarkan Excluded
elements
Goodwill
Consideration
Pembayaran yang dilakukan pada saat transferred
Identifiable
akuisisi yang tidak termasuk bagian Previously assetsand
heldinterest liabilities
transaksi kombinasi bisnis. Nonontrollingg
interest
Pertimbangkan alasan, siapa yang
menginisiasi dan waktu transaksi (B50)

Contoh
Biaya transaksi. [par 53].
Penyelesaian hubungan yang telah ada. [par Biaya akuisisi dicatat
52]. sebagai biaya periode
Remunerasi jasa karyawan di masa mendatang
mendatang. berjalan dengan satu
[par 52]. pengecualian.
Penggantian untuk pihak yang diakuisisi. [par Biaya penerbitan utang
52]. dan ekuitas PSAK 55.
Biaya penerbitan saham atau utang
utang. [par 53].
53]
Pembayaran aset idemnification. [par 57].

33
2009
AsetIndemnifikasi(indemnification)

Penjualmenjaminpihakpengakuisisiatasketidakpastian
k tij i t
kontijensiatauaset/liabilitastertentu.(2728)
t/li bilit t t t (27 28)
Misal:penjualmenjaminliabilitaspengakuisisitidakakan
melampauijumlahtertentu.
p j
Pihakpengakuisisimemperolehasetindemnifikasi,saatyang
samadengansaatmengakuihalyangdijamindandiukur
d
dengandasaryangsama.
d
Setiapakhirperiodepengakuisisiengukurasetindemnifikasi
dengan dasar yang sama dengan aset/liabilitas yang dijamin.
dengandasaryangsamadenganaset/liabilitasyangdijamin.
(57)
Pengakuandihentikanjikapengakuisisimengambilaset,
menjualataukehilanganhak.
l k hl h k
AkuntansidanPengukuransetelahPengakuan
Awal
Secaraumum,pihakpengakuisisimengukurdanmencatat
aset yang diperoleh, liabilitas yang diambilalih
asetyangdiperoleh,liabilitasyangdiambil alih atau
atau
terjadi,daninstrumenekuitasyangditerbitkandalam
kombinasibisnissesuaidenganSAKterkaituntukpospos
(items) tersebut tergantung dari sifatnya
(items)tersebut,tergantungdarisifatnya.
Panduankhusus
(a)hakyangdiperolehkembali;
(b)liabilitaskontinjensiyangdiakuipadatanggalakuisisi;
(c)asetindemnifikasi;dan
(d)imbalankontinjensi.
j
ParagrafB63memberikanpanduanaplikasiyangterkait.

35
AkuntansidanPengukuransetelahPengakuan
Awal
hakyangdiperolehkembali;
Diakuisebagaiasettidakberwujuddandiamortiasasi
k b d kb dd d
selamasisaperiodekontraktualyangmendasarikontrak
tersebut.
Nilaitercatatsebagaidasaruntukmenentukan
keuntungandankerugianjikadijual.
liabilitaskontinjensiyangdiakuipadatanggalakuisisi;
liabilitas kontinjensi yang diakui pada tanggal akuisisi;
Diakuiselamabelumkadaluwarsaataudibatalkan
sebesarnilaiyanglebihtinggidari:
JumlahyangseharusnyadiakuimenurutPSAK57
Jumlahyangpadaawalnyadiakuidikurangidengan
akumulasi amortiasi (PSAK 23)
akumulasiamortiasi(PSAK23)

36
 AkuntansidanPengukuransetelahPengakuan
Awal
Asetindemnification
Mengukur
Mengukurasetindemnifikasiyangdiakuidengandasaryangsama
aset indemnifikasi yang diakui dengan dasar yang sama
denganliabilitasatauasetyangdijamin,tundukkepadasetiap
pembatasankontraktualatasjumlahnya.
Untukasetindemnifikasiyangsetelahpengakuanawalnyatidakdiukur
y g p g y
padanilaiwajarnya,subyekdaripenilaianmanajemententang
kolektibilitasasetindemnifikasitersebut.
Pihakpengakuisisimenghentikan pengakuanketikapihakpengakusisi
mengambilaset,menjualnya,ataukehilanganhakatasnya.
Imbalankontijensi
Ekuitas
Ekuitas,tidakdiukurkembalidanpenyelesaiannyadiperhitungkan
tidak diukur kembali dan penyelesaiannya diperhitungkan
dalamekuitas
Instrumenkeuangan(PSAK55)diukurdengannilaiwajarmunculnya
g / g ( / p
keuntungan/kerugian(P/Lataukomprehensif) )
Tidaktermasukinstrumenkeuangan PSAK57
37
 Pengungkapan

Pihakpengakuisisimengungkapkaninformasiyang
memungkinkanpenggunalaporankeuangandapat
mengevaluasisifatdandampakkeuangandari
kombinasi bisnis yang terjadi:
kombinasibisnisyangterjadi:
selama periode pelaporan berjalan;atau
setelahakhirperiodepelaporantetapisebelum
t
tanggalpenyelesaianlaporankeuangan.
l l i l k
DiaturlebihlanjutB64B66

38
 Pengungkapan

Pihakpengakuisisimengungkapkaninformasiyang
memungkinkanpenggunalaporankeuangandapat
mengevaluasidampakkeuangandaripenyesuaianyang
diakui pada periode pelaporan berjalan yang
diakuipadaperiodepelaporanberjalanyang
berhubungandengankombinasibisnisyangterjadipada
periodetersebutatauperiodepelaporansebelumnya.
(B67)
Jikapengungkapanspesifikyangdipersyaratkantidak
mencapaitujuanpengungkapan,makapihakpengakuisisi
p j p g g p p p g
mengungkapkanseluruhinformasitambahanyang
diperlukanuntukmencapaitujuantersebut

39
 KetentuanTransisi

Asetdanliabilitasyangberasaldarikombinasibisnisyangtanggal
akuisisinyasebelum1Januari2011tidakdisesuaikandengan
berlakunyaPernyataanini.
Goodwillyangdiakuisebelumnya prospektifunntukkombinasi
bisnissebelum1/1/2011.
Menghentikanamortisasigoodwill
Mengeliminasijumlahtercatatyangterkaitdenganakumulasi
amortisasisehubunganpenurunangoodwill
Melakukanujipenurunannilaiatasgoodwill
Goodwillnegatifyangdiakuisebelumnya
Jumlahtercatatgoodwillnegatifdihentikanpengakuannyadengan
melakukanpenyesuaianterhadapsaldolabaawalperiodetahunbuku
1/1/2011

40
 KetentuanTransisi

Investasiyangdicatatdenganmetodeekuitassetelah1/1/2011
Diperolehsetelah1/1/2011
Amortisasigoodwilltidaktermasukdalammenentukanbagianentitasataslaba
rugiinvestee.
Penghasilanjikamunculgoodwillnegatif
Penghasilan jika muncul goodwill negatif menentukanbagianentitasataslaba
menentukan bagian entitas atas laba
rugi
Diperolehsebelum1/1/2011
Menghentikanamortiasigoodwill
Menghentikangoodwillnegatif
PajakPenghasilan
PengakuisisimenerapkanPSAK46secaraprospektif.
Pengakuisisimengakuiperubahandalamasetpajaktangguhantersebut
sebagaipenyesuaianlabaataubukanjikadisyaratkandalamPSAK46

41
 Ilustrasi 1

KIMs acquisition of GHI for cash proceeded as follows:

23 January Approach made to the management of GHI seeking endorsement
of the acquisition 20 March Public offer made for 100% of the
equity shares of GHI, conditional on regulatory approval,
shareholder approval and receiving acceptances representing 60%
of GHIs shares
14 June Regulatory approval received
1 July Shareholder approval received
30 July Acceptances received to date represent 50% of GHIs shares
15 August Acceptances received to date represent 95% of GHIs shares
25 August Cash paid out to GHIs accepting shareholders
13 November Cash paid out to the remaining shareholders under a compulsory
share acquisition scheme
The acquisition date, being the date on which KIM obtains control over GHI, is 30
July.
July
<
42
 Illustrasi 2

An entity acquires the entire share capital of another entity by

issuing 100,000 new CU1 ordinary shares at a fair value at the
acquisition date of CU2.50. The professional fees associated
with the acquisition are CU20,000
CU20 000 and the issue costs of the
shares are CU10,000.

The consideration transferred in the business combination is

CU250,000, calculated as the fair value of the new shares
issued (CU2.5
(CU2 5 x 100,000).
100 000) The professional fees (CU20,000)
(CU20 000)
should be recognised in profit or loss and the issue costs
deducted from the share premium recorded on issue of the
shares.
h
43
 Illustrasi 3

Thetermsofanacquisitionincludethefollowing:
1. If the acquirees
q profits for the first full yyear followingg acquisition
p q exceed
CU2 million, the acquirer will pay additional consideration of CU6 million in
cash three months after that year end. It is doubtful whether the acquiree
will achieve this profit, hence the acquisitiondate fair value of this
contingent consideration is CU100,000.
2. A contract exists whereby the acquirer will buy certain components from
the acquiree over the next five years. The contract was signed when
market prices for these components were markedly higher than they are
at the acquisition date. At the acquisition date the fair value of the amount
by which the contract prices are expected to exceed market prices over
the
h next five
fi years isi CU1.5
CU1 5 million.
illi

44
 Illustrasi 3..

Theseshouldbedealtwithasfollowsattheacquisitiondate:
1 The consideration transferred should be increased by the fair
1.
value of the contingent consideration of CU100,000, this
amount should be recognised as a liability.

2. The acquirer now controls the acquiree and can therefore

cancel this contract; it is not part of the business combination.
combination
CU1.5 million of the consideration should be recognised as an
expense (i.e. cancelling the ontract) in profit or loss, rather
than treated as transferred in the business combination.

45
 Illustrasi 4

Using the facts from Illustration 3 and assuming the acquiree

achieves
hi it earnings
its i t
target.
t
Additional consideration should be recognised, measured at
CU5.9 million (CU6 million payable CU100,000 recognised at
the acquisition date). The additional consideration relates to
events after the acquisition date, so should be recognised as
an expense in profit or loss.
loss

46
 Illustrasi 5

ABC acquired 750,000 of the 1 million equity shares of KIM at

a price of CU5 each at the time when the total fair value of
LMNs assets less liabilities was CU4 million. ABC estimated
that the price paid included a premium of CU0.50 per share in
order
d tot gain
i control
t l over KIM.
KIM
The fair value of the noncontrolling interest is measured at
CU1,125,000
, , ((250,000
, shares ((CU5.00 0.50).
)
The noncontrolling interests proportionate share of the
acquirees identifiable net assets is measured at CU1 million
(CU4 million
illi 25%).
25%)
ABC may measure the noncontrolling interest at either of
these two amounts.

47
 Illustrasi 6

At the acquisition date an acquirer has established fair values for items recognised
as an expense in profit or loss by the acquiree and is trying to decide whether they
can be
b classified
l ifi d as identifiable
id ifi bl assets.
1. Inprocessdevelopmentofnewcompoundsforfoodflavouring CU500,000
2. Patentsdevelopedinternally CU2.5million
3
3. Selling efforts leading to an order backlog CU3million
Sellingeffortsleadingtoanorderbacklog CU3 million
4. Franchiseagreementsdevelopedinternally CU700,000.

All of the above items could be sold to another buyer and are therefore separable,
hence they should all be recognised as identifiable intangible assets.

48
 Illustrasi 7

XYZ acquired ABC on 30 June 2007. By 31 December 2007, the end of its 2007
reporting period, XYZ had provisional fair values for the following:
1. trademarks effective in certain foreign territories of CU400,000. These had
an average remaining useful life of 10 years at the acquisition date. The
acquisition date fair value was finalised at CU500,000 on 31 March 2008.
2. trading rights in other foreign territories of CU600,000. These had an
average remaining useful life of 5 years at the acquisition date. The
acquisition date fair value was finalised at CU300,000 on 30 September
2008.
XYZs 2007 financial statements:
Recognised
g in p
profit or loss in 2007:
Amortisation of trademarks and trading rights for 6 months based on their
provisional values
Intangible assets:
Trademarks and trading rights at provisional values less 2007 amortisation

49
 Illustrasi 7.

XYZs 2008 financial statements:

The finalisation of the fair value of the trademarks is made within the
measurement period (12 months from the acquisition date), so it is related
back to that date. The finalisation in respect of the trading rights is made
after the end of that period, so it is recognised in profit or loss
prospectively from 30 September 2008.
For the trademarks, the 2007 comparative figures will be restated for the
revised amortisation and carrying amount.

50
 Illustrasi 8

ABCacquiredan80%interestinDEFforCU900,000.Thecarryingamountsandfair
valuesofDEFsidentifiableassetsandliabilitiesattheacquisitiondatewereas
f ll
follows:
CarryingFair Amountsvalue
CU000 CU000
Tangiblenoncurrent assets 375 350
Intangiblenoncurrent assets 0 200
Currentassets 400 350
Liabilities (300) (300)
Contingentliabilities 0 (30)
475 570
ABChasdecidedtomeasurethenoncontrollinginterestatitsshareofDEFs
identifiablenetassets.
Thegoodwillcalculationisasfollows.
The goodwill calculation is as follows
CU000
Considerationtransferred 900
Noncontrollinginterest(20%ofCU570fairvalue) 114
1 014
1,014
Fairvalueofnetassetsacquired 570
Goodwill 444
51
 Illustrasi 9

AssumingthesamefactsasinIllustration8aboveexceptthat
the consideration transferred as CU400 000 rather than
theconsiderationtransferredwasCU400,000ratherthan
CU900,000.
Thegainarisingonthisbusinesscombinationis:
g g
CU000
Considerationtransferred 400
Noncontrollinginterest(20%ofCU570fairvalue)
( ) 114
514
Netassetsacquired 570
Gainonbargainpurchase(negativegoodwill) (56)
ThegainofCU56,000shouldberecognised inprofitorlossin
the year of acquisition
theyearofacquisition.

52
 Illustrasi 10

Assuming the same facts as in Illustration 7 and that goodwill

in the acquisition was measured at CU4.8
CU4 8 million.
million

The finalisation of the fair value of the trademarks will result

in an increase in their carrying amount at the acquisition date
of CU100,000, so goodwill should be reduced by the same
amount The 2007 comparative figures in the 2008 financial
amount.
statements should be restated by these amounts.

Note also that the 2007 amortisation should be increased by

CU5,000 (CU100,000/10 years) 6/12months) and the 2007
profit reduced (or loss increased) by the same amount.
amount

53
 Review1

A parent entity is acquiring a majority holding in an entity

whose shares are dealt in on a recognised
g market.
Under IFRS3 Business combinations, which TWO of the
following measurement bases may be used in measuring
the noncontrolling
non controlling interest at the acquisition
acq isition date?
A. The nominal value of the shares in the acquiree not
acquired
q
B. The fair value of the shares in the acquiree not acquired
C. The noncontrolling interest in the acquiree's assets and
liabilities at book value
D. The noncontrolling interest in the acquiree's assets and
liabilities at fair value

54
 Review2

In a business combination, an acquirer's interest in the fair value of the net

assets acquired exceeds the consideration transferred in the combination.
Under IFRS3 Business combinations, the acquirer should (select one
answer)
A. recognise the excess immediately in profit or loss
B. recognise the excess immediately in other comprehensive income
C. reassess the recognition and measurement of the net assets acquired
and the consideration transferred,, then recognise g anyy excess
immediately in profit or loss
D. reassess the recognition and measurement of the net assets acquired
and the consideration transferred,, then recognise g anyy excess
immediately in other comprehensive income

55
 Review3

Shouldthefollowingcostsbeincludedintheconsideration
transferred in a business combination according to IFRS3
transferredinabusinesscombination,accordingtoIFRS3
Businesscombinations?
(1)Costsofmaintaininganacquisitionsdepartment.
(2)Feespaidtoaccountantstoeffectthecombination.
Cost(1)Cost(2)
A. NoNo
A N N
B. NoYes
C. YesNo
D. YesYes

56
 Review4

Arethefollowingstatementsaboutanacquisitiontrueor
false,accordingtoIFRS3Businesscombinations?
, g
(1)Theacquirershouldrecognise theacquiree's contingent
liabilitiesifcertainconditionsaremet.
(2) The acquirer should recognise theacquiree
(2)Theacquirershouldrecognise the acquiree'ss contingent
contingent
assetsifcertainconditionsaremet.
Statement(1)Statement(2)
A. FalseFalse
B. FalseTrue
C TrueFalse
C. True False
D.TrueTrue

57
 Review5

The Pendle Company acquired a 30% equity interest in The Terata

Companymany years ago. In the current accounting period it acquired a
further 40% equity interest in .
Are the following statements true or false, according to IFRS3 Business
combinations?
(1) Pendle's preexisting 30% equity interest in Terata should be
remeasured at fair value at the acquisition date.
((2)) Pendle's net assets should be remeasured at fair value at the
acquisition date.
Statement (1) Statement (2)
A False False
A.
B. False True
C. True False
D True
D. T T
True

58
 Review6

On 1 July 20X7 The Magna Company acquired 100% of The Natural Company for a
consideration transferred of CU160 million. At the acquisition date the carrying
amount off Natural's
l' net assets was CU100
C 00 million.
illi

At the acquisition date a provisional fair value of CU120 million was attributed to
the net assets.
assets An additional valuation received on 31 May 20X8 increased this
provisional fair value to CU135 million and on 30 July 20X8 this fair value was
finalised at CU140 million.

What amount should Magna present for goodwill in its statement of financial
position at 31 December 20X8, according to IFRS3 Business combinations?
A. CU25 million
B. CU40 million
C. CU20 million
D. CU60 million

59
 Review7

The Lampard Company acquired a 70% interest in The Ohau Company for
CU1,960,000 when the fair value of Ohau's identifiable assets and liabilities was
C 00 000 and
CU700,000 d elected
l d to measure the
h noncontrolling
lli interest
i at its
i share
h off the
h
identifiable net assets. Annual impairment reviews of goodwill have not resulted in
any impairment losses being recognised.

Ohau's current statement of financial position shows share capital of CU100,000, a

revaluation reserve of CU300,000 and retained earnings of CU1,400,000.

Under IFRS3 Business combinations, what figure in respect of goodwill should now
be carried in Lampard's consolidated statement of financial position?
A. CU1,470,000
B. CU160,000
C. CU1,260,000
D. CU700,000

60
 Review8

The National Company acquired 80% of The Local Company for a consideration
transferred of CU100 million. The consideration was estimated to include a control
premiumi off CU24
C 2 million.
illi Local's
l' net assets were CU85
C 8 million
illi at the
h acquisition
iii
date.
Are the following statements true or false, according to IFRS3 Business
combinations?
(1) Goodwill should be measured at CU32 million if the noncontrolling interest is
measured at its share of Local's net assets.
((2)) Goodwill should be measured at CU34 million if the noncontrollingg interest is
measured at fair value.
Statement (1) Statement (2)
A. False False
B. False True
C. True False
D. True True

61
 Review9

The Mooneye Company acquired a 70% interest in The Swain Company for
CU1,420,000 when the fair value of Swain's identifiable assets and
liabilities was CU1,200,000.
CU1 200 000
Mooneye acquired a 65% interest in The Hadji Company for CU300,000
when the fair value of Hadji's identifiable assets and liabilities was
CU640,000. Mooneye measures noncontrolling interests at the relevant
share of the identifiable net assets at the acquisition date.
date
Neither Swain nor Hadji had any contingent liabilities at the acquisition
date and the above fair values were the same as the carrying amounts in
their financial statements. Annual impairment reviews have not resulted in
any impairment losses
l b
being recognised.
d
Under IFRS3 Business combinations, what figures in respect of goodwill and
of gains on bargain purchases should be included in Mooneye's
consolidated statement of financial position?
p
A. Goodwill: CU580,000 , Gains on the bargain purchases: CU116,000
B. Goodwill: Nil , Gains on the bargain purchases: CU116,000
C. Goodwill: Nil, Gains on the bargain purchases: Nil
D. Goodwill: CU580,000, Gains on the bargain purchases: Nil

62
 Review10

On 1 October 20X7 The Tingling Company acquired 100% of The

Greenbank Company when the fair value of Greenbank's net assets was
CU116 million and their carrying amount was CU120 million.
million
The consideration transferred comprised CU200 million in cash transferred
at the acquisition date, plus another CU60 million in cash to be transferred
11 months after the acquisition date if a specified profit target was met by
Greenbank At the acquisition date there was only a low probability of the
Greenbank.
profit target being met, so the fair value of the additional consideration
liability was CU10 million. In the event, the profit target was met and the
CU60 million cash was transferred.
What
h amount should
h ld Tingling
l present for
f goodwill
d ll in its statement off
consolidated financial position at 31 December 20X8, according to IFRS3
Business combinations?
A. CU94 million
B. CU80 million
C. CU84 million
D. CU144 million

63
 Review11

100% of the equity share capital of The Raukatau Company was acquired
by The Sweet Company on 30 June 20X7. Sweet issued 500,000 new CU1
ordinary shares which had a fair value of CU8 each at the acquisition date.
In addition the acquisition resulted in Sweet incurring fees payable to
external advisers of CU200,000 and share issue costs of CU180,000.
In accordance with IFRS3 Business combinations, goodwill at the
acquisition date is measured by subtracting the identifiable assets
acquired and the liabilities assumed from
A. CU4.00 million
B CU4.18
B. CU4 18 million
C. CU4.20 million
D. CU4.38 million

64
 Review12

The Gebbies Company acquired 100% of The Okalua Company for a

consideration transferred of CU112 million.
At the acquisition date the carrying amount of Okalua's net assets was
CU100 million and their fair value was CU120 million.
How should the difference between the consideration transferred and
the net assets acquired be presented in Gebbies's financial statements,
according to IFRS3 Business combinations?
A. Gain on bargain
g purchase of CU8 million recognised
p g in other
comprehensive income
B. Gain on bargain purchase of CU8 million deducted from other
intangibles
g assets
C. Gain on bargain purchase of CU8 million recognised in profit or loss
D. Goodwill of CU12 million as an intangible asset

65
TERIMA KASIH
TERIMAKASIH
DwiMartani
Departemen Akuntansi FEUI
DepartemenAkuntansiFEUI
martani@ui.ac.id ataudwimartani@yahoo.com
08161932935atau081318227080

66