Neraca PT Alam dan PT Semesta dan nilai wajar per 1 Januri 2020
PT SEMESTA
KETERANGAN PT ALAM
NILAI BUKU NILAI WAJAR
Kas 13,250,000 1,000,000 1,000,000
Piutang Usaha 4,000,000 2,000,000 2,000,000
Persediaan 6,750,000 3,000,000 3,300,000
Bangunan dan Peralatan 7,000,000 6,000,000 6,100,000
Tanah 9,000,000 9,000,000 9,500,000
Total Aset 40,000,000 21,000,000
Utang Usaha 5,000,000 3,500,000 3,500,000
Utang Jangka Panjang 10,000,000 5,000,000 5,000,000
Modal Saham 15,000,000 7,500,000
Saldo Saham 10,000,000 5,000,000
Total Kewajiban & Ekuitas 40,000,000 21,000,000
PT SEMESTA
KETERANGAN PT ALAM
NILAI BUKU
Kas 650,000 1,000,000
Piutang Usaha 4,000,000 2,000,000
Persediaan 6,750,000 3,000,000
Investasi Saham PT Semesta 12,600,000
Bangunan dan Peralatan 7,000,000 6,000,000
Tanah 9,000,000 9,000,000
Total Aset 40,000,000 21,000,000
Utang Usaha 5,000,000 3,500,000
Utang Jangka Panjang 10,000,000 5,000,000
Modal Saham 15,000,000 7,500,000
Saldo Laba 10,000,000 5,000,000
Total Kewajiban & Ekuitas 40,000,000 21,000,000
Secara Tunai
TA
PT SEMESTA
NILAI WAJAR
1,000,000
2,000,000
3,300,000
6,100,000
9,500,000
3,500,000
5,000,000
IDENTIFIKASI SELISIH NILAI WAJAR DAN GOODWILL PADA AKUISISI SAHAM
as Anak PT Semesta
ONSOLIDASI
uari 2020