Biaya akuisisi

Biaya Konsultan 125,000,000

Biaya Pencatatan saham 25,000,000

Nilai wajay aset yang didistribusikan dari :

Penerbitan saham nominal @ Rp. 500 sebanyak 75.000.000 lembar, harga pasar Rp. 650)

Nilai wajar saham = 75.000.000 x Rp. 650 48,750,000,000

Nilai nominal modal saham = 75.000.000 x Rp. 500
Selisih harga saham = (650 - 500) x 75.000.000 11,250,000,000
Biaya Pencatatan saham (25,000,000)
Tambahan Modal Disetor
Pembayaran Tunai
A Harga Perolehan Investasi

Jurnalnya :
Investasi pada PT Lembayung 49,475,000,000
Beban akuisisi 125,000,000
Modal saham 37,500,000,000
Tambahan Modal Disetor 11,225,000,000
Kas 875,000,000

B Perhitungan Goodwill
Nilai aktiva saat akuisisi 58,675,000,000
Modal Saham 35,000,000,000
Tambahan Modal Disetor 12,000,000,000
Laba Ditahan 6,500,000,000
Total Nilai Ekuitas PT Lembayung 53,500,000,000
Liabilitas 5,175,000,000

Nilai Buku Nilai wajar

Persediaan 8,675,000,000 6,500,000,000
Tanah 12,500,000,000 14,500,000,000
Bangunan 15,000,000,000 13,750,000,000
Peralatan 10,000,000,000 11,500,000,000
Kendaraan 12,500,000,000 13,650,000,000
Liabilitias (5,175,000,000) (5,175,000,000)
53,500,000,000 54,725,000,000

Imbalan yang dialihkan 49,475,000,000

Nilai wajar non pengendali 10% 5,472,500,000
54,947,500,000
Nilai wajar yang diambil alih 54,725,000,000
Goodwill 222,500,000
37,500,000,000

11,225,000,000
750,000,000
49,475,000,000

35,950,000