Anda di halaman 1dari 44

3

Laporan Keuangan Konsolidasi-


Tanggal Akuisisi

Akuntansi Lanjutan, Edisi Kelima

Slide
3-1
Akuisisi saham

Perusahaan yang mengakuisisi disebut sebagai induk/parent.


Perusahaan yang diakuisisi disebut sebagai
subsider/subsidiary.
Pemegang saham lainnya dianggap noncontrolling interest.
Kepemilikan induk terhadap anak perusahaan dicatat sebagai
investasi.

Slide
3-2
LO 2 noncontrolling bunga (NCI).
Definisi Anak Perusahaan dan Pengendalian

Securities and Exchange Commission mendefinisikan


subsider sebagai afiliasi yang dikendalikan oleh entitas
lain, baik secara langsung maupun tidak langsung melalui
satu atau lebih perantara.

Slide
3-3
LO 1 Arti kendali.
Definisi Anak Perusahaan dan Pengendalian

Kontrol menurut US GAAP:

kemampuan baik secara langsung ataupu tidak


langsung untuk menentukan arah manajemen dan
kebijakan melalui kepemilikan, kontrak, atau

FASB ASC paragraf 810-10-15-8 menyatakan:

yang biasanya memiliki kepentingan pengendali


adalah kepemilikan hak suara mayoritas

Slide
3-4
LO 1 Arti kontrol.
Definisi Pengendalian

Slide
3-5
LO 1 Arti kendali.
Persyaratan untuk Anak Perusahaan dalam
Laporan Keuangan Konsolidasi

Tujuan laporan laba rugi konsolidasi - Untuk


mempresentasikan hasil operasi dan posisi keuangan induk
dan seluruh anak perusahaan jika mereka dianggap satu
entitas ekonomi.

Slide
3-6
LO 5 Persyaratan mengenai konsolidasi anak perusahaan.
Alasan Untuk Perusahaan Anak

Keuntungan untuk mengakuisisi saham di perusahaan


lain.
1. Akuisisi saham relatif sederhana.
2. Pengendalian anak dapat dicapai dengan investasi yang
lebih kecil.
3. Keberadaan hukum yang terpisah dari afiliasi
menyediakan unsur perlindungan aset induk.

Slide
3-7
LO 3 aset Mendapatkan atau saham.
Laporan Keuangan Konsolidasi

Laporan yang dipersiapkan untuk perusahaan induk dan


anak perusahaan disebut laporan keuangan konsolidasi.

Tidak menggantikan laporan disusun oleh anak perusahaan


yang terpisah, yang mungkin digunakan oleh:
 Kreditor
 Pemegang saham noncontrolling
 Badan pengatur

Slide
3-8
LO 4 Penilaian dan klasifikasi aset dan kewajiban anak perusahaan.
Investasi pada Tanggal Akuisisi

Mencatat Investasi at Cost (Pencatatan induk)


Investasi saham dicatat sebesar biaya perolehan dan
diukur dengan nilai wajar atau pertimbangan yang
diterima, mana yang lebih tepat.
Pertimbangan yang diberikan dapat mencakup kas, aset
lainnya, surat utang, saham perusahaan yang mengakuisisi.

Slide
3-9
LO 7 Rekaman investasi di akuisisi.
Investments at the Date of Acquisition

E3-2: On January 1, 2011, Polo Company purchased 100% of


the common stock of Save Company by issuing 40,000 shares
of its (Polo’s) $10 par value common stock with a market price
of $17.50 per share. Polo incurred cash expenses of $20,000
for registering and issuing the common stock. The
stockholders’ equity section of the two company’s balance
sheets on December 31, 2010, were:

Polo Save
Common stock, $10 par value $350,000 $320,000
Other contributed capital 590,000 175,000
Retained earnings 380,000 205,000

Slide
3-10
LO 7 Recording of investment at acquisition.
Investments at the Date of Acquisition

E3-2: Prepare the journal entry on the books of Polo


Company to record the purchase of the common stock of Save
Company and related expenses.

Investment in Save (40,000 x $17.50) 700,000


Common Stock 400,000
Other Contributed Capital 300,000

Other Contributed Capital 20,000


Cash 20,000

Slide
3-11
LO 7 Recording of investment at acquisition.
Neraca Konsolidasi: Penggunaan kertas kerja

Aset dan kewajiban dijumlahkan, terlepas dari apakah


induk memiliki 100% saham mayoritas atau lebih kecil.

Noncontrolling kepentingan (NCI) disajikan sebagai


komponen ekuitas pemilik.
Eliminasi harus dilakukan untuk membatalkan efek dari
transaksi antara induk dan anak perusahaan.
Workpaper sering digunakan untuk mengeliminasi
transaksi antara induk dan anak.

Slide
3-12
LO 8 Mempersiapkan laporan konsolidasi menggunakan workpaper a.
Consolidated Balance Sheets: Use of Workpapers

Intercompany Accounts to Be Eliminated


Parent’s Accounts Subsidiary’s Accounts
Investment in subsidiary Against Equity accounts

Intercompany receivable (payable) Against Intercompany payable (receivable)

Advances to subsidiary (from subsidiary) Against Advances from parent (to parent)

Interest revenue (interest expense) Against Interest expense (interest revenue)

Dividend revenue (dividends declared) Against Dividends declared (dividend revenue)

Management fee received from


Against Management fee paid to parent
subsidiary
Sales to subsidiary (purchases of Purchases of inventory from parent
Against
inventory from subsidiary) (sales to parent)

Slide
3-13
LO 8 Preparing consolidated statements using a workpaper.
Neraca Konsolidasi: Penggunaan kertas kerja

Penghapusan investasi
Hal ini diperlukan untuk menghilangkan akun investasi dari
perusahaan induk terhadap ekuitas anak perusahaan

Slide
3-14
LO 8 Investasi dihilangkan untuk laporan konsolidasi.
Neraca Konsolidasi: Penggunaan kertas kerja

Penghapusan investasi
Computation and Allocation of Difference between Implied
Value and Book Value”

Langkah 1: Tentukan persentase saham yang diperoleh.

Langkah 2: harga pembelian dibagi dengan persentase yang


diperoleh untuk menghitung implied value dari anak
perusahaan.

Langkah 3: Perbedaan antara langkah 2 dan nilai buku ekuitas


anak perusahaan harus dialokasikan untuk menyesuaikan
aktiva dan kewajiban yang mendasari perusahaan yang
Slide diakuisisi. LO 9 Komputasi dan mengalokasikan selisih
3-15 antara nilai tersirat dan buku (CAD).
Consolidated Balance Sheets: Use of Workpapers

Case 1(a): Implied Value of Subsidiary Is Equal to Book Value


of Subsidiary Company’s Equity (IV BV)—100% of Stock
Acquired.

Illustration: Assume that on January 1, 2013, P Company


acquired all the outstanding stock (10,000 shares) of S
Company for cash of $160,000. What journal entry would P
Company make to record the shares of S Company acquired?

Investment in S Company $160,000


Cash $160,000

Slide LO 9 Computing and allocating the difference


3-16 between implied and book value (CAD).
Consolidated Balance Sheets: Use of Workpapers

Case 1(a): The balance sheets of both companies immediately


after the acquisition of shares is as follows:
Implied value =
Book value
Balance Sheet P Company S Company
Cash $ 40,000 $ 40,000
Other current assets 280,000 100,000
Plant and equipment
Land
240,000
80,000
80,000
40,000
Price paid $160,000
Investment in Sill
Total assets
160,000
$ 800,000 $ 260,000
% acquired 100%

Liabilities $ 120,000 $ 100,000 Implied value 160,000


Common stock 400,000 100,000
Other Contributed capital 80,000 20,000 Book value 160,000
Retained earnings 200,000 40,000
Total Liab. and Equity $ 800,000 $ 260,000 Difference $0

Slide LO 9 Computing and allocating the difference


3-17 between implied and book value (CAD).
Consolidated Balance Sheets: Use of Workpapers

Case 1(a): The workpaper to consolidate the balance sheets for


P and S on Jan. 1, 2013, date of acquisition, is presented below:
Eliminations Consolidated
Balance Sheet P Company S Company Debit Credit Balances
Cash $ 40,000 $ 40,000 $ 80,000
Other current assets 280,000 100,000 380,000
Plant and equipment 240,000 80,000 320,000
Land 80,000 40,000 120,000
Investment in Sill 160,000 160,000
Total assets $ 800,000 $ 260,000 $ 1,060,000

Liabilities $ 120,000 $ 100,000 $ 220,000


Common stock 400,000 100,000 500,000
Other Contributed capital 80,000 20,000 100,000
Retained earnings 200,000 40,000 240,000
Total Liab. and Equity $ 800,000 $ 260,000 $ 1,060,000

Adjusting and eliminating entries are made on the workpaper for the
preparation of consolidated statements.
Slide LO 9 Computing and allocating the difference
3-18 between implied and book value (CAD).
Consolidated Balance Sheets: Use of Workpapers

Case 1(a): The workpaper to consolidate the balance sheets for


P and S on Jan. 1, 2013, date of acquisition, is presented below:
Eliminations Consolidated
Balance Sheet P Company S Company Debit Credit Balances
Cash $ 40,000 $ 40,000 $ 80,000
Other current assets 280,000 100,000 380,000
Plant and equipment 240,000 80,000 320,000
Land 80,000 40,000 120,000
Investment in Sill 160,000 160,000 -
Total assets $ 800,000 $ 260,000 $ 900,000

Liabilities $ 120,000 $ 100,000 $ 220,000


Common stock 400,000 100,000 100,000 400,000
Other Contributed capital 80,000 20,000 20,000 80,000
Retained earnings 200,000 40,000 40,000 200,000
Total Liab. and Equity $ 800,000 $ 260,000 $ 160,000 $ 160,000 $ 900,000

Solution on
Slide notes page LO 9 Computing and allocating the difference
3-19 between implied and book value (CAD).
Consolidated Balance Sheets: Use of Workpapers

Case 1(a): The workpaper entry to eliminate S Company’s


stockholders’ equity against the investment account is:

Common stock (S) 100,000


Other contributed capital (S) 20,000
Retained earnings (S) 40,000
Investment in S Company 160,000

This is a workpaper-only entry.

Slide LO 9 Computing and allocating the difference


3-20 between implied and book value (CAD).
Consolidated Balance Sheets: Use of Workpapers

Case 1(a): Note the following on the workpaper.

1. The investment account and related subsidiary’s


stockholders’ equity have been eliminated and the
subsidiary’s net assets substituted for the investment
account.
2. Consolidated assets and liabilities consist of the sum
of the parent and subsidiary assets and liabilities in
each classification.
3. Consolidated stockholders’ equity is the same as the
parent company’s stockholders’ equity.

Slide LO 9 Computing and allocating the difference


3-21 between implied and book value (CAD).
Consolidated Balance Sheets: Use of Workpapers

Case 1(b): Parent’s Cost of Investment Is Equal to Book Value of


Subsidiary’s Stock Acquired (IV=BV) - Partial Ownership.

Illustration: Assume that on January 1, 2013, P Company


acquired 90% (9,000 shares) of the stock of S Company for
$144,000. What journal entry would P Company make to
record the shares of S Company acquired?

Investment in S Company $144,000


Cash $144,000

Slide LO 9 Computing and allocating the difference


3-22 between implied and book value (CAD).
Consolidated Balance Sheets: Use of Workpapers

Case 1(b): The balance sheets of both companies immediately


after the acquisition of shares is as follows:

Balance Sheet P Company S Company Implied value =


Cash
Other current assets
$ 56,000 $ 40,000
280,000 100,000
Book value
Plant and equipment 240,000 80,000
Land 80,000 40,000 Price paid $144,000
Investment in Sill 144,000
Total assets $ 800,000 $ 260,000 % acquired 90%
Liabilities $ 120,000 $ 100,000 Implied value 160,000
Common stock 400,000 100,000
Other Contributed capital 80,000 20,000 Book value 160,000
Retained earnings 200,000 40,000
Noncontrolling interest Difference $0
Total Liab. and Equity $ 800,000 $ 260,000

Slide LO 9 Computing and allocating the difference


3-23 between implied and book value (CAD).
Consolidated Balance Sheets: Use of Workpapers

Case 1(b): Computation and Allocation of Difference between


Implied and Book Values:
90% 10%
Parent Noncontrolling Total
Share Share Value
Purchase price and implied value $ 144,000 $ 16,000 $ 160,000
Less: Book value of equity acquired:
Common stock 90,000 10,000 100,000
Other contributed capital 18,000 2,000 20,000
Retained earnings 36,000 4,000 40,000
Total book value $ 144,000 $ 16,000 $ 160,000

Difference between implied and book value $ - $ - $ -

Slide LO 9 Computing and allocating the difference


3-24 between implied and book value (CAD).
Consolidated Balance Sheets: Use of Workpapers

Case 1(b): The workpaper to consolidate the balance sheets for


P and S on Jan. 1, 2013, date of acquisition, is presented below:
Eliminations Consolidated
Balance Sheet P Company S Company Debit Credit Balances
Cash $ 56,000 $ 40,000 $ 96,000
Other current assets 280,000 100,000 380,000
Plant and equipment 240,000 80,000 320,000
Land 80,000 40,000 120,000
Investment in Sill 144,000 144,000
Total assets $ 800,000 $ 260,000 $ 1,060,000

Liabilities $ 120,000 $ 100,000 $ 220,000


Common stock 400,000 100,000 500,000
Other Contributed capital 80,000 20,000 100,000
Retained earnings 200,000 40,000 240,000
Noncontrolling interest -
Total Liab. and Equity $ 800,000 $ 260,000 $ 1,060,000

Solution on
Slide notes page LO 9 Computing and allocating the difference
3-25 between implied and book value (CAD).
Consolidated Balance Sheets: Use of Workpapers

Case 1(b): The workpaper to consolidate the balance sheets for


P and S on Jan. 1, 2013, date of acquisition, is presented below:
Eliminations Consolidated
Balance Sheet P Company S Company Debit Credit Balances
Cash $ 56,000 $ 40,000 $ 96,000
Other current assets 280,000 100,000 380,000
Plant and equipment 240,000 80,000 320,000
Land 80,000 40,000 120,000
Investment in Sill 144,000 144,000 -
Total assets $ 800,000 $ 260,000 $ 916,000

Liabilities $ 120,000 $ 100,000 $ 220,000


Common stock 400,000 100,000 100,000 400,000
Other Contributed capital 80,000 20,000 20,000 80,000
Retained earnings 200,000 40,000 40,000 200,000
Noncontrolling interest 16,000 16,000
Total Liab. and Equity $ 800,000 $ 260,000 $ 160,000 $ 160,000 $ 916,000

Slide LO 9 Computing and allocating the difference


3-26 between implied and book value (CAD).
Consolidated Balance Sheets: Use of Workpapers

Case 1(b): The workpaper entry to eliminate S Company’s


stockholders’ equity against the investment account is:

Common stock (S) 100,000


Other contributed capital (S) 20,000
Retained earnings (S) 40,000
Investment in S Company 144,000
Noncontrolling interest in equity 16,000
(establish the NCI)

Slide LO 9 Computing and allocating the difference


3-27 between implied and book value (CAD).
Consolidated Balance Sheets: Use of Workpapers

Case 2(b): Implied Value Exceeds Book Value of Subsidiary


Company’s Equity (IV>BV)—Partial Ownership.

Illustration: Assume that on January 1, 2013, P Company


acquired 80% (8,000 shares) of the stock of S Company for
$148,000. What journal entry would P Company make to
record the shares of S Company acquired?

Investment in S Company $148,000


Cash $148,000

Slide LO 9 Computing and allocating the difference


3-28 between implied and book value (CAD).
Consolidated Balance Sheets: Use of Workpapers

Case 2(b): The balance sheets of both companies immediately


after the acquisition of shares is as follows:

Implied value =
Balance Sheet P Company S Company
Cash $ 52,000 $ 40,000
Other current assets 280,000 100,000 Book value
Plant and equipment 240,000 80,000

Price paid $148,000


Land 80,000 40,000
Investment in Sill 148,000
Difference (IV>BV)
Total assets $ 800,000 $ 260,000 % acquired 80%
Liabilities $ 120,000 $ 100,000 Implied value 185,000
Common stock 400,000 100,000
Other Contributed capital 80,000 20,000 Book value 160,000
Retained earnings 200,000 40,000
Noncontrolling interest Difference $25,000
Total Liab. and Equity $ 800,000 $ 260,000

Slide LO 9 Computing and allocating the difference


3-29 between implied and book value (CAD).
Consolidated Balance Sheets: Use of Workpapers

Case 2(b): Computation and Allocation of Difference between


Implied and Book Values:
80% 20%
Parent Noncontrolling Total
Share Share Value
Purchase price and implied value $ 148,000 $ 37,000 $ 185,000
Less: Book value of equity acquired:
Common stock 80,000 20,000 100,000
Other contributed capital 16,000 4,000 20,000
Retained earnings 32,000 8,000 40,000
Total book value $ 128,000 $ 32,000 $ 160,000

Difference between implied and book value $ 20,000 $ 5,000 $ 25,000


Land revaluation (mark to market) (20,000) (5,000) (25,000)
Balance $ - $ - $ -

We assume the entire difference is attributable to


land with a current value higher than historical cost.
Slide LO 9 Computing and allocating the difference
3-30 between implied and book value (CAD).
Consolidated Balance Sheets: Use of Workpapers

Case 2(b): The workpaper to consolidate the balance sheets for


P and S on Jan. 1, 2013, date of acquisition, is presented below:
Eliminations Consolidated
Balance Sheet P Company S Company Debit Credit Balances
Cash $ 52,000 $ 40,000 $ 92,000
Other current assets 280,000 100,000 380,000
Plant and equipment 240,000 80,000 320,000
Land 80,000 40,000 25,000 145,000
Investment in Sill 148,000 148,000 -
Difference (IV>BV) 25,000 25,000 -
Total assets $ 800,000 $ 260,000 $ 937,000

Liabilities $ 120,000 $ 100,000 $ 220,000


Common stock 400,000 100,000 100,000 400,000
Other Contributed capital 80,000 20,000 20,000 80,000
Retained earnings 200,000 40,000 40,000 200,000
Noncontrolling interest 37,000 37,000
Total Liab. and Equity $ 800,000 $ 260,000 $ 210,000 $ 210,000 $ 937,000

Slide LO 9 Computing and allocating the difference


3-31 between implied and book value (CAD).
Consolidated Balance Sheets: Use of Workpapers

Case 2(b): The workpaper (elimination) entries are as follows:

#1 Common stock (S) 100,000


Other contributed capital (S) 20,000
Retained earnings (S) 40,000
Difference between IV and BV 25,000
Investment in S Company 148,000
Noncontrolling interest in equity 37,000

#2 Land 25,000
Difference between IV and BV 25,000

Slide LO 9 Computing and allocating the difference


3-32 between implied and book value (CAD).
Consolidated Balance Sheets: Use of Workpapers

Case 2(b): Reasons an Acquiring Company May Pay More Than


Book Value.
1. Fair value of specific tangible or intangible assets of
the subsidiary may exceed its recorded value because
of appreciation.
2. Excess payment may indicate existence of goodwill.
3. Liabilities, generally long-term, may be overvalued.
4. A variety of market factors may affect the price
paid.

Slide LO 9 Computing and allocating the difference


3-33 between implied and book value (CAD).
Consolidated Balance Sheets: Use of Workpapers

Case 3(b): Implied Value of Subsidiary is Less Than Book


Value (IV<BV)—Partial Ownership.

Illustration: Assume that on January 1, 2013, P Company


acquired 80% (8,000 shares) of the stock of S Company for
$120,000. What journal entry would P Company make to
record the shares of S Company acquired?

Investment in S Company $120,000


Cash $120,000

Slide LO 9 Computing and allocating the difference


3-34 between implied and book value (CAD).
Consolidated Balance Sheets: Use of Workpapers

Case 3(b): The balance sheets of both companies immediately


after the acquisition of shares is as follows:

Implied value =
Balance Sheet P Company S Company
Cash $ 80,000 $ 40,000
Other current assets 280,000 100,000 Book value
Plant and equipment 240,000 80,000

Price paid $120,000


Land 80,000 40,000
Investment in Sill 120,000
Difference (IV<BV)
Total assets $ 800,000 $ 260,000 % acquired 80%
Liabilities $ 120,000 $ 100,000 Implied value 150,000
Common stock 400,000 100,000
Other Contributed capital 80,000 20,000 Book value 160,000
Retained earnings 200,000 40,000
Noncontrolling interest Difference $10,000
Total Liab. and Equity $ 800,000 $ 260,000

Slide LO 9 Computing and allocating the difference


3-35 between implied and book value (CAD).
Consolidated Balance Sheets: Use of Workpapers

Case 3(b): Computation and Allocation of Difference between


Implied and Book Values:
80% 20%
Parent Noncontrolling Total
Share Share Value
Purchase price and implied value $ 120,000 $ 30,000 $ 150,000
Less: Book value of equity acquired:
Common stock 80,000 20,000 100,000
Other contributed capital 16,000 4,000 20,000
Retained earnings 32,000 8,000 40,000
Total book value $ 128,000 $ 32,000 $ 160,000

Difference between implied and book value $ (8,000) $ (2,000) $ (10,000)


Plant & equipment (mark to market) 8,000 2,000 10,000
Balance $ - $ - $ -

Assume the difference is attributable to plant and


equipment, in this case an overvaluation of $10,000.
Slide LO 9 Computing and allocating the difference
3-36 between implied and book value (CAD).
Consolidated Balance Sheets: Use of Workpapers

Case 3(b): The workpaper to consolidate the balance sheets for


P and S on Jan. 1, 2013, date of acquisition, is presented below:
Eliminations Consolidated
Balance Sheet P Company S Company Debit Credit Balances
Cash $ 80,000 $ 40,000 $ 120,000
Other current assets 280,000 100,000 380,000
Plant and equipment 240,000 80,000 320,000
Land 80,000 40,000 10,000 110,000
Investment in Sill 120,000 120,000 -
Difference (IV>BV) 10,000 10,000 -
Total assets $ 800,000 $ 260,000 $ 930,000

Liabilities $ 120,000 $ 100,000 $ 220,000


Common stock 400,000 100,000 100,000 400,000
Other Contributed capital 80,000 20,000 20,000 80,000
Retained earnings 200,000 40,000 40,000 200,000
Noncontrolling interest 30,000 30,000
Total Liab. and Equity $ 800,000 $ 260,000 $ 170,000 $ 170,000 $ 930,000

Slide LO 9 Computing and allocating the difference


3-37 between implied and book value (CAD).
Consolidated Balance Sheets: Use of Workpapers

Case 3(b): The workpaper (elimination) entries are as follows:

#1 Common stock (S) 100,000


Other contributed capital (S) 20,000
Retained earnings (S) 40,000
Difference between IV and BV 10,000
Investment in S Company 120,000
Noncontrolling interest in equity 30,000

#2 Difference between IV and BV 10,000


Plant and equipment 10,000

Slide LO 9 Computing and allocating the difference


3-38 between implied and book value (CAD).
Neraca Konsolidasi: Penggunaan kertas kerja

Treasury Stock Perusahaan Anak


Anak perusahaan dapat memegang beberapa saham
sendiri sebagai treasury stock pada saat perusahaan
induk memperoleh kepemilikannya.

Karena treasury stock merupakan akun ekuitas yang


terbalik dari pemegang saham, harus dihilangkan
dengan kredit ketika akun ekuitas investasi dan anak
perusahaan dieliminasi pada workpaper tersebut.

Slide LO 9 Komputasi dan mengalokasikan selisih


3-39 antara nilai tersirat dan buku (CAD).
Neraca Konsolidasi: Penggunaan kertas kerja

Lainnya antar Neraca Eliminasi


Antar piutang, wesel tagih, dan piutang bunga,
misalnya, harus dihilangkan terhadap rekening timbal
balik hutang, wesel bayar, dan hutang bunga.

Jumlah penuh seluruh piutang dan hutang antar


perusahaan dieliminasi tanpa memperhatikan
persentase kendali dipegang oleh perusahaan induk.

Slide LO 9 Komputasi dan mengalokasikan selisih


3-40 antara nilai tersirat dan buku (CAD).
Keterbatasan Laporan

Untuk Contoh:

Sedikit informasi nilai dalam laporan laba rugi


konsolidasi karena mengandung detail yang tidak
memadai mengenai anak perusahaan.

Perusahaan yang sangat beragam yang beroperasi di


beberapa industri, seringkali merupakan hasil dari
merger dan akuisisi, sulit menganalisis atau
dibandingkan.

Slide
3-41
LO 6 Keterbatasan laporan konsolidasi.
IFRS Versus US GAAP

Slide
3-42 LO 10 Persamaan dan perbedaan antara US GAAP dan IFRS.
IFRS Versus US GAAP

Slide
3-43 LO 10 Persamaan dan perbedaan antara US GAAP dan IFRS.
IFRS Versus US GAAP

Slide
3-44 LO 10 Kemiripan dan perbedaan antara IFRS dan US GAAP.