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Akreditasi Institusi B sesuai SK no: 36/SK/BAN-PT/Akred/PT/II/2019

AKUNTANSI KEUANGAN LANJUTAN II
SANDI MATA KULIAH: AKL 390
Visi
Menjadi salah satu lembaga pendidikan
tinggi ekonomi dan bisnis yang unggul dan
bermatabat di ASEAN pada tahun 2030
 Misi
Menyelenggarakan pendidikan tinggi
dibidang ekonomi dan bisnis secara
profesional dan kompetitif untuk
menghasilkan SDM yang berkualitas
dan berdaya saing internasional
dengan menjunjung tinggi integritas,
moral, imtaq dan berbudaya
 Tim
Penyusun

Nelli Novyarni, SE.,M.Si.,Ak.,CSRS, CSRA., CSP., Dr. Dahlifah,

C.NSP. SE.,M.Si.,CSRS.,CSRA.,CADE.,CAAT

DOSEN STEI RAWAMANGUN DOSEN STEI RAWAMANGUN

DESKRIPSI AKUNTANSI KEUANGAN LANJUTAN II
Mata kuliah ini merupakan lanjutan dari mata
kuliah akuntansi keuangan lanjutan I yang berisikan
perubahan kepemilikan induk anak, mutual
holding,konsep dan transaksi mata uang asing,
laporan keuangan mata uang asing, pelaporan
keuangan segmen dan interim
 RENCANA PEMBELAJARAN SEMESTER
AKUNTANSI KEUANGAN LANJUTAN II

Pertemuan Bahan Kajian Referensi

1 dan 2 Perubahan Kepemilikan- Konsolidasi Bab 8
3 dan 4 Indirect dan Mutual Holding Bab 9

5 dan 6 Konsolidasi earning per shari Bab 10

7 Joint Ventura Korporasi Bab 11
8 UTS
9 Transaksi Mata uang asing Bab 12
10 Akuntansi untuk kegiatan Derivatif dan Hedging Bab 12
11 dan 12 Laporan Keuangan Mata uang Asing Bab 13

13 Laporan segmentasi Bab 14

14-15 Persekutuan Bab 15 & 16

16 UAS
 DAFTAR REFERENSI

Utama:
1. Floyd A. Beams et.al, Advanced Accounting, 12 th edition.
2. Floyd A. Beams, Amir Abadi Jusuf, Akuntansi Keuangan Lanjutan di Indonesia, Buku Satu,
Penerbit: Erlangga.

Pendukung:
1. Baker, et.al. 2015. Akuntansi Keuangan Lanjutan (Perspektif Indonesia) 1 (e2). Penerbit: Salemba
Empat
2. Standar Akuntansi Keungan, edisi terbaru.
3. Buku-buku lain yang relevan, edisi terbaru
 TATAP MUKA KE-2
BAB 9
Kepemilikan Tidak Langsung dan Mutual Holdings
Tujuan Pembelajaran 1

Menyiapkan laporan konsolidasi

ketika pengendalian perusahaan
induk melalui kepemilikan tidak
langsung.
Struktur Afiliasi

Kompleksitas potensial struktur

afiliasi perusahaan hanya dibatasi
oleh imajinasi seseorang.
Direct Holdings

Parent

80%
Subsidiary
A
 Direct Holdings

Multiple subsidiaries
Parent

80% 70% 90%

Subsidiary Subsidiary Subsidiary
A B C
Indirect Holdings

Parent
80%
Subsidiary
A
70%
Subsidiary
B
Indirect Holdings

Parent
80% 20%

Subsidiary Subsidiary
A 40% B
Mutual Holdings

Parent

80% 10%
Subsidiary
A
Mutual Holdings

Parent
80% 20%

Subsidiary 40% Subsidiary

A 20% B
Indirect Holdings-Father-Son-Grandson
Structure
Asumsikan Pop Corporation mengakuisisi 80
persen saham Son Corporation pada 1 Januari
dan Son mengakuisisi 70 persen saham Toy Corporation
pada 1 Januari 2017.
Keduanya Investasi Pop di Son dan investasi Son
di Toy dilakukan dengan nilai wajar yang sama
dengan nilai buku.
Father-Son-Grandson Structure
Other assets
(in thousands) Poe$400 Shaw
$195 Turk
$190
Investment in Shaw: (80%) 200 – –
Investment in Turk: (70%) – 105 –
$600 $300 $190
Liabilities $100 $ 50 $ 40
Capital stock 400 200 100
Retained earnings 100 50 50
$600 $300 $190
Separate earnings $100 $ 50 $ 40
Dividends $ 60 $ 30 $ 20
Pendekatan perhitungan untuk Laba Bersih
Konsolidasi
Pop’s separate earnings $100,000
Add: Pop’s share of Son’s separate earnings
($50,000 × 80%) 40,000
Add: Pop’s share of Toy’s separate earnings
($40,000 × 80% × 70%) 22,400
Poe’s net income and consolidated net income $162,400
Pendekatan Perhitungan untuk Laba Bersih Konsolidasi
Combined separate earnings:
Pop $100,000
Son 50,000
Toy 40,000 $190,000
Less: Minority interest expenses:
Direct minority interest in
Turk’s income ($40,000 × 30%) $ 12,000
Indirect minority interest in
Turk’s income ($40,000 × 70%) 5,600
Direct minority interest in
Shaw’s income ($50,000 × 20%) 10,000 – 27,600
Poe’s net income and consolidated net income $162,400
Pendekatan Perhitungan untuk Laba Bersih
Konsolidasi
(in thousands) Pop Son Toy
Separate earnings $100.0 $ 50.0 $ 40.0
Allocate Toy’s income to Shaw
($40,000 × 70%) – + 28.0 – 28.0
Allocate Son’s income to Poe
($78,000 × 80%) + 62.4 – 62.4 –
Consolidated net income $162.4
Minority interest expense $ 15.6 $ 12.0
Indirect Holdings –
Connecting Affiliates Structure

Pet
70% 60%

Sal Tie
20%
 Accounting for Connecting Affiliates
Pet 70% Pet 60% Sal 20%
(in thousands) in Sal in Tie in Tie
Cost $176.400 $ 97.200 22.400
Less: Book value –164.400 – 85.200 (–22.400)
Goodwill $ 12.000 $ 12.000 –
Investment Balance 12/31/09
Cost $176.400 $97.200 $22.400
Add: Share of investees’ pre-2008
income less dividends 7.000 18.000 16.000
Balance 12/31/07 $183.400 $115.200 $38.400
Akuntansi untuk Hubungan Afiliasi

Pet Sal Ty
Earnings (2008) $70,000 $35,000 $20,000
Dividends $40,000 $20,000 $10,000
Pet’s separate earnings of $70,000 included an unrealized
gain of $10,000 from the sale of land to Sal during 2018.
Sal’s separate earnings of $35,000 included unrealized
profit of $5,000 on inventory items sold to Pet for $15,000
during 2018, and remaining in Pet’s 12/31/2018 inventory.
Akuntansi untuk Hubungan Afiliasi
(in thousands) Pet Sal Ty
Separate earnings $70.0 $35.0 $20.0
Deduct unrealized profit –10.0 – 5.0 –
Separate realized earnings $60.0 $30.0 $20.0
Allocate Ty’s income:
20% to Sal – + 4.0 – 4.0
60% to Pet +12.0 – –12.0
Allocate Sal’s income:
70% to Pet +23.8 –23.8 –
Consolidated net income $95.8
Minority interest expense $10.2 $ 4.0
Akuntansi untuk Hubungan Afiliasi

Cash 6,000
Investment in Tie 6,000
To record dividends received from Tie
Investment in Tie 12,000
Income from Tie 12,000
To record income from Tie
Akuntansi untuk Hubungan Afiliasi

Reported income ($39,000 × 70%) $27,300

Less: 70% of Sal’s unrealized
profit of $5,000 – 3,500
Less: 100% of unrealized gain on land –10,000
Total $13,800
Accounting for Connecting Affiliates

Cash 14,000
Investment in Sal 14,000
To record dividends received from Sal
Investment in Sal 13,800
Income from Sal 13,800
To record income from Sal
Accounting for Connecting Affiliates

Pet’s investment Investment Investment

accounts at 12/31/18 in Sal (70%) in Tie (60%)
Balance 12/31/2007 $183,400 $115,200
Add: Investment income 13,800 12,000
Deduct: Dividends – 14,000 – 6,000
Balance 12/31/2008 $183,200 $121,200
Mutual Holding – Parent Stock
Held by Subsidiary
Pam

90% 10%

Sun

Bunga 10% dipegang oleh Son, dan 90%

bunga yang dimiliki oleh Pam, tidak beredar
untuk tujuan konsolidasi.
Mutual Holding – Parent Stock
Held by Subsidiary
Treasury Stock Approach

Conventional Approach
END OF SLIDE
nelli_novyarni@stei.ac.id

021-4750321