NIM : 023151910069
Kelas : Mega Kuningan 36B
Mata Kuliah : Pelaporan Korporat
Cost FV diff
Tanah 100,000 88,000 (12,000)
Bangunan 140,000 170,000 30,000
Peralatan 325,000 370,000 45,000
Merek Dagang - 80,000 80,000
Lisensi - 10,000 10,000
PT Anak 600,000 753,000
Kepemilikan 602,400
Harga pembelian 800,000
goodwill 197,600
control - - - -
Eliminasi
Induk Anak Combined Dr Cr Consol
Kas 102,000 32,000 134,000 - - 134,000
Piutang Usaha 96,000 140,000 236,000 - - 236,000
Piutang Dividen 20,000 - 20,000 - 20,000 -
Persediaan 225,000 208,000 433,000 - - 433,000
Investasi Anak 916,000 - 916,000 - 916,000 -
Tanah 200,000 100,000 300,000 - 12,000 288,000
Bangunan 550,000 120,000 670,000 30,000 5,000 695,000
Peralatan 350,000 310,000 660,000 45,000 15,000 690,000
Merek Dagang - - - 80,000 - 80,000
Lisensi - - - 10,000 - 10,000
goodwill - - - 197,600 - 197,600
Kombinasi Bisnis
Modal Saham 250,000
Beg RE 350,000
Bangunan 30,000
Peralatan 45,000
Merek Dagang 80,000
Lisensi 10,000
goodwill 197,600
Pendapatan dari Laba PT Anak 136,000
Dividen 20,000
Investasi Anak 916,000
Tanah 12,000
Non Controlling Interest 150,600
control 1,098,600 1,098,600