PSAK – : Kombinasi

22 Bisnis

1
 Agend
a
1 Pendahuluan

2 Metode Akuisisi
Akuntansi dan Pengukuran
3
setelah Pengakuan Awal

4 Pengungkapan

5 Ketentuan
Transisi

2
 PSAK ‐
22

ISI

Akuntansi dan
Metode Akuisisi Pengukuran setelah Pengungkapan
Pengakuan Awal

Pedoman Aplikasi

 Efektif berlaku 2011

 Menggantikan PSAK
22 1994
3
 Teori
konsolidasi
• Entity Theory menganggap entitas konsolidasi sebagai satu entitas
tersendiri yang dimiliki oleh induk dan non pengendali
• Parent Theory menganggap konsolidasi sebagai perpanjangan
entitas induk
Atribut Entity Theory
Parent
Perbedaan Theory
fair value dari
Diakui penuh,
aset dan liabilitas Hanya diakui
mencerminkan hak untuk
terindentifikasi pada saat sebesar hak induk
induk dan non pengendali.
akuisisi
Tidak sebagai equity
Penyajian pihak non Sebagai bagian dari
atau utang
pengendali / NCI ekuitas
(sebelum ekuitas)
Goodwill merupakan aset
Goodwill hanya milik
Goodwill entitas yang diakui penuh
induk
pada tanggal akuisis

4
 PSAK – 22 dan IFRS 3R Business
Combination

PSAK 22 1994 PSAK 22 2010

• Kecuali
• Kecuali • UCC

• Under common Ruang Lingkup • Ventura bersama

control • Akuisisi aset

• Ventura

bersama Metode Pencatatan • Metode Akuisisi

• Purchase dan
interest
• Polling of harga
Komponen
perolehan
• Panduan tersendiri
untuk menentukan nilai Pengukuran aset dan liab
wajar
• Diukur dengan nilai
wajar saat perolehan
tidak ada penilaian
kembali
• Berdasarkan nilai
tercatat netto
• Goodwill €
Biaya akuisisi
• Dibebankan periode
berjalan
• Mengikuti SAK lain
• Diukur kembali, selisih
Akuisisi bertahap diakui laba/rugi
• Berdasarkan nilai wajar
Non Pengendali / porsi aset identifikasi
• Goodwill € entity
• impairment

parent Goodwill • Neg goodwiil –

Diamortisasi
• Neg goodwiil diakui laba/rugi
5
 Perbedaan dengan PSAK 22 dan IFRS
3

Tanggal effektif

Penerapan dini
dihilangkan
PSAK 22
Ketentuan transisi 2010
• Goodwill
• Negatif goodwill
• Aset tidak berwujud
• Investasi metode ekuitas

6
Prinsip dalam PSAK 22 / IFRS
R3
Double Column
Approach

Excluded elements

Goodwill
Consideratio
n
transferred
Previously Identifiabl
held e assets
interest and
Non‐ liabilities
controlling
interest

7
© 2009
 Prinsip dalam IFRS
3R
Excluded elements (IFRS 3R) Goodwill
Excluded elements are payments made
Goodwill is residual
at the time of the acquisition which do not
Full or partial goodwill depends
form part of consideration transferred.
on measurement of NCI
Consider (a) reasons for the
transaction;
Bargain purchase
(b) who initiated the transaction; (c)
Re-assess fair values (Para 36)
timing of the transaction. [App B para
Recognise gain in profit or loss
B50].
(Para 34)
Examples
 Transaction costs. [para 53].
 Settlement of pre-existing relationships. [para
52].
 Remuneration for future employee services.
[para 52].
 Reimbursement for paying the acquirer’s
acquisition costs. [para 52].
 Costs to issue debt or equity. [para 53].
 Payment for Indemnification assets. [para 8
57].
© 2009
 Prinsip dalam IFRS
3R
Consideration transferred
Components (Para 37)
 Assets transferred
 Liabilities incurred by acquirer to former owners
 Equity interests issued by acquirer
 All consideration is recognised and measured at fair value

Forms of consideration transferred (examples)

 Cash, other assets, businesses or subsidiaries of the acquirer
 Contingent consideration (Para 39,40)
 Equity instruments, options, warrants 37)
 Deferred consideration
 Replacement share awards (Para B56)

Contingent consideration (39, 40, 58)

 Classify as liability or equity
 Equity is not re-measured
 Liability is re-measured through profit or loss
9
© 2009
 Prinsip dalam IFRS
3R
Previously Identifiable assets and Liabilities assumed
held Recognized if:
 Definition of assets and liabilities is met at the
interest
acquisition date; and
(Para 42)
• Re-measure a  They are part of what was exchanged in the business
combination (Para 11,12)
previously held
Identifiable assets and liabilities assumed are
interest at its
measured at fair value (Para 18)
acquisition date fair
Exceptions to the recognition and/or re-
value
• Recognise a gain or measurement
• Contingent liabilities (Para 22,23)
loss in profit or loss
• Recycle items of • Income taxes (Para 24,25)
comprehensive • Employee benefits (Para 26)
other
income • Indemnification assets (Para 27,28)
• Re-acquired rights (Para 29)
• Share-based payment awards (Para 30)
• Assets held for sale (Para 31)
Measurement period (Para 45-50)
10
© 2009
Prinsip dalam IFRS
3R
Non‐
controlling
Interest
 Measure NCI either at fair
value or at the NCI’s
proportionate share of the
acquiree’s identifiable net
assets (Para 19; B 44,
45)
 Measurement choice for
each combination
 NCI measurement
determines goodwill
Identifiable assets and Liabilities
assumed
Areas to watch out for:
 Contracts should be re-assessed except
for insurance and leases (Para 15-17)
 All identifiable assets are recognised
(Para B31-40)
 Restructuring provisions are rarely
recognised (Para 11)
 Measurement period (Para 45-50)
11
© 2009
Pengukuran setelah akuisisi
&Transisi

Subsequent re- Transitional provisions

measurement
(Para 65-67)
(Para 54-58) • All assets and liabilities that arose from
 Reacquired Pre-3R acquisitions are grandfathered
rights • Changes in deferred taxes assets
 Contingent (DTA) –
liabilities • Previously recognised changes to
 Indemnification DTA are grandfathered
assets • Changes post 3R adoption –
 Contngent recognised in income statement
consideration unless viewed as a measurement
period adjustment
• Changes in contingent consideration
related to a Pre-3R acquisitions continue
to be adjusted against goodwill 12
© 2009
 Tujua
n
Meningkatkan relevansi, keandalan, daya banding informasi
mengenai kombinasi bisnis dan dampaknya

Mengukur aset Mangakui dan Menentukan

teridentifikasi, mengukur jenis
liabilitas yang goodwill atau informasi
diambil alih dan keuntungan yang
kepentingan non dari pembelian diungkapkan
pengendali diskon

13
 Ruang
Lingkup
Diterapkan untuk transaksi atau peristiwa lain
yang memenuhi definisi bisnis kombinasi, tidak
diterapkan untuk

1 2 3

Pembentukan Akuisi aset atau Kombinasi

ventura
entitas bersama kelompok aset yang atau bisnis
bukan merupakan sepengendali (B01-
suatu bisnis B04)

14
 Identifikasi Kombinasi
Bisnis

Kombinasi bisnis adalah suatu transaksi

atau peristiwa lain dimana pihak
pengakuisisi memperoleh pengendalian
atas satu atau lebih bisnis.

“penggabungan sesungguhnya (true merger)”

atau
“penggabungan setara (merger of equals)”

15
 Bisni
s
Bisnis adalah suatu rangkaian terpadu dari kegiatan
dan aset yang mampu diadakan dan dikelola dengan
tujuan memberikan hasil dalam bentuk dividen, biaya
yang lebih rendah, atau manfaat ekonomi lainnya
secara langsung kepada investor atau pemilik, anggota,
atau peserta lainnya.

16
 Metode
Akuisisi
Entitas mencatat setiap kombinasi bisnis dengan
menerapkan metode akuisisi.

a b c d

Pengakuan dan
Pengidentifikasian
pengukuran goodwill
pihak
atau keuntungan dari
pengakuisisi
pembelian diskon
Penentuan tanggal Pengakuan dan
akuisisi pengukuran aset
teridentifikasi,
liabilitas yang diambil
–alih dan kepentingan
non pengendali
17
 Pihak
pengakuisisi
Untuk setiap kombinasi bisnis, salah satu dari entitas yang
bergabung diidentifikasikan sebagai pihak pengakuisisi (06).
Entitas yang memperoleh pengendalian atas pihak yang
diakuisisi. (tidak jelas B14-B18)

1 2 3 4
Entitas Ukuran Berinisiatif
Menerbitkan ekuitas.
yang
mengalihkan kas relatifnya Telah ada
“Reverse signifikan sebelum
atau aset atau
acqusition” penerbit lebih besar kombinasi
menimbulkan
= diakuisisi
liabilitas

18
 Penentuan Tanggal
Akuisisi
Pihak pengakuisisi mengidentifikasi tanggal akuisisi,
yaitu tanggal pihak pengakuisisi memperoleh
pengendalian atas pihak yang diakuisisi.

 Tanggal pengakuisisi secara hukum mengalihkan imbalan,

memperoleh aset, dan mengambil‐alih liabilitas pihak
yang diakuisisi, yaitu tanggal penutupan.
 Dapat terjadi sebelum atau sesudah tanggal penutupan.
 Harus mempertimbangkan semua fakta dan keadaan

19
 Pengakuan ‐
ketentuan Excluded
element
Consideration
s tra nsf er Goodwill
m e n g ui ,
Pada tanggal akuisisi, pihak pengakuisisi Previously
ed
ak I d entifiable
assets
secara terpisah dari goodwill, aset teridentifika
held
interest
Non‐ontrolling si and
liabilities

yang diperoleh, liabilitas yang diambil-aliihnte,resdtan

kepentingan nonpengendali pihak yang diakuisisi.
(par 10-11)
 Harus memenuhi definisi aset dan kewajiban sesuai
dengan KDPPLK pada tanggal akuisisi.
 Merupakan bagian yang dipertukarkan antara pihak
pengakuisisi dan pihak yang diakuisisi dalam transaksi
kombinasi bisnis (par 51‐53), bukan hasil transaksi
terpisah (SAK terkait).
 Memungkinkan munculnya aset dan liabilitas
yang sebelumnya tidak diakui oleh pihak yang
diakuisisi
 Pengecualian 22‐28, Sewa operasi B28‐B40 20
 Pengakuan ‐
klasifikasi Excluded
element
Consideration
s Goodwill
Mengklasifikasikan atau menentukan t
transferred

Identifiable
teridentifikasi
ase yang diperoleh dan liabilitas Previously
held assets
and
diambil‐alih sebagaimana diperlukan
yang interest
Non‐
ontrolling liabilities

untuk menerapkan SAK lain. interest

Membuat klasifikasi atau penentuan tersebut

berdasarkan pada persyaratan kontraktual,
kondisi ekonomi, kebijakan operasional atau
akuntansinya, dan kondisi terkait lainnya yang
ada pada tanggal akuisisi.
 Pengecualian atas kontrak sewa operasi dan
kontrak asuransi, dilihat kondisi kontrak pada
tanggal akuisisi

21
 Prinsip
Pengukuran Excluded
element
s
Consideration Goodwill
transferred
Previously Identifiable
Pihak pengakuisisi mengukur aset held assets
and
teridentifikasi yang diperoleh dan liabilitas
interest
Non‐ontrolling
interest liabilities

yang diambil-alih dengan nilai wajar pada

tanggal akuisisi.

 Pengukuran kepentingan nonpengendali baik pada nilai

wajar atau pada proporsi kepemilikan non pengendali
atas aset neto teridentifikasi dari pihak yang diakuisisi.
 Pengukuran nilai wajar aset teridentifikasi tertentu
dan kepentingan non pengendali (B41‐45)
 Pengecualian par 24‐31

22
 Pengecualian Pengakuan
Pengukuran
Excluded
Pengecualia element

n s
Consideratio
n
Goodwill

 Pengakuan € transferred
Identifiabl
Previously
e assets
held
 liabilitas kontijensi (PSAK 57 tidak and
interest
Non‐
liabilities
ontrolling
 Pengukuran
berlaku) dan pengakuan € interest

 pajak penghasilan (PSAK 46),

 imbalan kerja (PASK 24),
 aset idemnifikasi (nilai yang
dijamin).
 hak yang €diperoleh kembali aset tak berwujud (B35‐
 Pengukuran
36),
 penghargaan pembayaran berbasis saham (PSAK 53),
 Aset dimiliki untuk dijual (PSAK 58)
23
 Goodwill
(32) Excluded
element
s
Consideration Goodwill
Pihak pengakuisisi mengakui goodwill transferred
Previously Identifiable
pada tanggal akuisisi yang diukur sebagai held interest assets
and
lebih (a) atas (b)
selisih Non‐
ontrolling liabilities

a)
: nilai agregat dari:
interest

i. Imbalan yang dialihkan € nilai wajar

akuisisi
tanggal
ii. Kepentingan
(37); nonpengendali pada pihak
yang diakuisisi;
iii. dan
untuk kombinasi bisnis yang dilakukan
bertahap (41 dan 42), nilai wajar pada
secara
akuisisi
tanggal kepentingan ekuitas yang
dimiliki oleh pihak pengakuisisi pada pihak
sebelumnya
diakuisisi.
yang
b) selisih jumlah dari aset teridentifikasi yang
diperoleh dan liabilitas yang diambil‐alih
tanggal
pada
akuisisi 24
 Goodwill
(33)
Excluded
element
s
Consideratio Goodwill
n
transferred
Previously Identifiabl
 Jika kepentingan ekuitas pihak yang held
interest
e assets
and
Non‐
diakuisisi lebih andal, goodwill ontrolling
interest
liabilities

dengan nilai wajar tanggal akuisisi

ditentukan
dari kepentingan ekuitas yang
dialihkan.
 Jika terdapat imbalan yang dialihkan
€  nilai wajar kepentingan
ekuitas pengakuisisi yang ditentukan
dengan teknik penilaian (B46‐49)

25
 Pembelian diskon (34‐
36) Excluded
element
s
Consideration Goodwill
transferred
Previously Identifiable
held interest assets
and
 Jika jumlah b melebihi jumlah a, € pihak Non‐
ontrolling liabilities
interest
pengakuisisi mengakui keuntungan yang
dihasilkan dalam laporan laba rugi pada
tanggal
akuisisi.
 Terjadi karena pembelian terpaksa atau
karena pengecualian (22‐31)
 Sebelum diakui, pihak pengakuisisi menilai
kembali apakah telah mendidentifikasi
dengan tepat seluruh aset yang diperoleh
dan liabilitas yang dialihkan serta
aset/kewajiban lain

26
 Imbalan yang
dialihkan Excluded
element
s
Consideration Goodwill
transferred
Previously Identifiable
 Diukur dengan nilai wajar held interest
Non‐
assets
and
ontrolling liabilities
 Penjumlahan seluruh aset yang dialihkan interest

pengakuisisi, liabilitas yang diakui

pengakuisisi dan kepentingan ekuitas yang
diterbitkan oleh pengakuisisi.
 Penghargaan karyawan Par 30.
 Nilai tercatat imbalan yang dialihkan dinilai
dengan nilai wajar € keuntungan dan
kerugian pada tanggal akuisisi, (kecuali tetap
berada dalam entitas € t i d a k boleh
diakui).

27
 Imbalan
kontijensi Excluded
element
s
Consideration Goodwill
transferred
Previously Identifiable
held interest assets
and
 Imbalan kontijensi timbul karena Non‐
ontrolling liabilities
interest
kesepakatan
 Mengakui imbalan kontijensi pada nilai
wajar pada tanggal
 Diklasifikasikan akuisisi.
sebagai liabilitas atau ekuitas
berdasarkan definisi instrumen ekuitas (PSAK
50)
 Pengakuisisi mengklasifikasikan hak atas imbal
hasil yang dari imbalan yang dialihkan
sebelumnya sebagai aset jika memenuhi
kondisi tertentu (58)

28
 Kepemilikan sebelumnya – akuisisi
bertahap
Excluded
element
s
Consideratio Goodwill
 Pihak pengakuisisi mengukur kepentingan n
transferred
Identifiabl
Previously
ekutias yang dimiliki sebelumnya pada pihak held
interest
e assets
and
Non‐
yang diakuisisi pada nilai wajar tanggal ontrolling
interest
liabilities

akuisisi
dan mengakui keuntungan dan kerugian
yang dihasilkan.
 Jumlah yang diakui dalam pendapatan
komprehensif lain diakui dengan dasar yang
sama sebagaimana dipersyaratkan jika
pengakuisisi telah melepas secara langsung
kepentingan ekuitas yang dimiliki
sebelumnya.

29
 Kombinasi Bisnis tanpa
pengalihan
 Pengendalian dapat diperoleh tanpa adanya
pengalihan imbalan, termasuk:
 Pihak yang yang diakuisisi membeli kembali
sahamnya sehingga pengakuisisi memperoleh
pengendalian
 Hilangnya hak veto yang sebelunnya
menghalangi pengakuisisi untuk mengendalikan.
 Pengakuisisi dan yang diakuisisi sepakat untuk
mengkombinasikan bisnisnya dengan kontrak
semata.
Contoh penggabungan dua bisnis bersama‐sama dalam
satu kesepakatan gabungan (stapling arrangement)
atau pembentukan perusahaan yang tercatat di dua
bursa (dual listed corporation)
Pengakuan sesuai PSAK ini, memunculkan
kepentingan non pengendali yang dominan atau
seluruhnya. 30
 Periode
Pengukuran
 Jika proses kombinasi bisnis belum selesai pada akhir periode
pelaporan, maka pihak pengakuisisi melaporkan jumlah sementara
untuk pos-pos (items) yang proses akuntansinya belum selesai.
 Pihak pengakuisisi menyesuaikan secara retrospektif jumlah
sementara yang diakui pada tanggal akuisisi untuk mencerminkan
informasi baru yang diperoleh tentang fakta dan keadaan yang ada
pada tanggal akusisi dan berdampak pada pengukuran yang diakui.
 Pihak pengakuisisi mengakui aset atau liabilitas tambahan jika
informasi baru diperoleh mengenai fakta dan keadaan yang ada
pada tanggal akuisisi
 Periode pengukuran berakhir segera setelah pihak pengakuisisi
menerima informasi yang dicari tentang fakta dan keadaan yang
ada pada tanggal akuisisi atau mempelajari bahwa informasi lebih
tidak dapat diperoleh.
 Periode pengukuran tidak boleh melebihi satu tahun dari tanggal
akuisisi.

31
Elemen yang
dikeluarkan
Excluded

Elemen yang dikeluarkan element

s Goodwill
Consideration
(51) transferred
 Hubungan antara pengakuisisi dan diakuisisi Previously Identifiabl
held e assets
sebelum negosiasi bisnis kombinasi dimulai. interest
Non‐ontrolling and
interest liabilities
 Harus mengidentifiikasi setiap jumlah yang bukan
bagian yang dipertukarkan.
 Pihak pengakuisisi mengakui hanya atas imbalan
yang dialihkan untuk pihak yang diakuisisi serta
aset yang diperoleh dan liabilitas yang diambil-
alih yang dipertukarkan untuk pihak yang
diakuisisi sebagai bagian dari penerapan metode
akuisisi.
 Transaksi terpisah lainnya diperlakukan sesuai
dengan SAK yang relevan.

32
© 2009
Pendekatan dua
kolom
Elemen yang Excluded
element
dikeluarkan s
Consideration
Goodwill

Pembayaran yang dilakukan pada saat transferred

Identifiabl
akuisisi yang tidak termasuk bagian Previously e assets
held and
transaksi kombinasi bisnis. interest
Non‐ontrolling liabilities
interest
Pertimbangkan alasan, siapa yang
menginisiasi dan waktu transaksi (B50)

Contoh
• Biaya transaksi. [par 53].
• Penyelesaian hubungan yang telah ada. [par  Biaya akuisisi dicatat
52]. sebagai biaya periode
• Remunerasi jasa karyawan di masa mendatang. berjalan dengan satu
[par 52]. pengecualian.
• Penggantian untuk pihak yang diakuisisi. [par  Biaya penerbitan utang
52]. dan ekuitas PSAK 55.
• Biaya penerbitan saham atau utang. [par 53].
• Pembayaran aset idemnification. [par 57].

33
© 2009
Aset Indemnifikasi
(indemnification)
 Penjual menjamin pihak pengakuisisi atas
ketidakpastian kontijensi atau aset/liabilitas tertentu.
(27‐28)
 Misal : penjual menjamin liabilitas pengakuisisi tidak
akan melampaui jumlah tertentu.
 Pihak pengakuisisi memperoleh aset indemnifikasi, saat
yang sama dengan saat mengakui hal yang dijamin dan
diukur dengan dasar yang sama.
 Setiap akhir periode pengakuisisi engukur aset
indemnifikasi dengan dasar yang sama dengan
aset/liabilitas yang dijamin. (57)
 Pengakuan dihentikan jika pengakuisisi mengambil
aset, menjual atau kehilangan hak.
Akuntansi dan Pengukuran setelah
Pengakuan Awal
 Secara umum, pihak pengakuisisi mengukur dan
mencatat aset yang diperoleh, liabilitas yang diambil‐
alih atau terjadi, dan instrumen ekuitas yang diterbitkan
dalam kombinasi bisnis sesuai dengan SAK terkait untuk
pos‐pos (items) tersebut, tergantung dari sifatnya.
 Panduan khusus
 (a) hak yang diperoleh kembali;
 (b) liabilitas kontinjensi yang diakui pada tanggal akuisisi;
 (c) aset indemnifi kasi; dan
 (d) imbalan kontinjensi.
 Paragraf B63 memberikan panduan aplikasi yang
terkait.

35
Akuntansi dan Pengukuran setelah
Pengakuan Awal
 hak yang diperoleh kembali;
 Diakui sebagai aset tidak berwujud dan
selama sisa periode kontraktual yang mendasari
diamortiasasi
tersebut.
kontrak
 Nilai tercatat sebagai dasar untuk
menentukan keuntungan dan kerugian jika
dijual.
 liabilitas
 Diakuikontinjensi yang diakui pada tanggal
selama belum kadaluwarsa atau
akuisisi;
dibatalkan sebesar nilai yang lebih tinggi dari:
• Jumlah yang seharusnya diakui menurut
PSAK 57
• Jumlah yang pada awalnya diakui dikurangi
dengan akumulasi amortiasi (PSAK 23)
36
 Akuntansi dan Pengukuran setelah
Pengakuan Awal
 Aset indemnification
 Mengukur aset indemnifikasi yang diakui dengan dasar yang
sama dengan liabilitas atau aset yang dijamin, tunduk kepada
setiap pembatasan kontraktual atas jumlahnya.
 Untuk aset indemnifikasi yang setelah pengakuan awalnya tidak
diukur pada nilai wajarnya, subyek dari penilaian manajemen
tentang kolektibilitas aset indemnifikasi tersebut.
 Pihak pengakuisisi menghentikan pengakuan ketika pihak
pengakusisi mengambil aset, menjualnya, atau kehilangan hak
atasnya.
 Imbalan kontijensi
 Ekuitas, tidak diukur kembali dan penyelesaiannya
diperhitungkan dalam ekuitas
 Instrumen keuangan (PSAK 55) diukur dengan nilai wajar
munculnya keuntungan/kerugian (P/L atau komprehensif)
 Tidak termasuk instrumen keuangan € PSAK 57
37
 Pengungkapa
n
 Pihak pengakuisisi mengungkapkan informasi
yang memungkinkan pengguna laporan
keuangan dapat mengevaluasi sifat dan dampak
keuangan dari kombinasi bisnis yang terjadi:
 selama periode pelaporan berjalan; atau
 setelah akhir periode pelaporan tetapi
sebelum tanggalpenyelesaian laporan
keuangan.
 Diatur lebih lanjut B64‐B66

38
 Pengungkapa
n
 Pihak pengakuisisi mengungkapkan informasi yang
memungkinkan pengguna laporan keuangan dapat
mengevaluasi dampak keuangan dari penyesuaian
yang diakui pada periode pelaporan berjalan yang
berhubungan dengan kombinasi bisnis yang terjadi
pada periode tersebut atau periode pelaporan
sebelumnya. (B67)
 Jika pengungkapan spesifik yang dipersyaratkan tidak
mencapai tujuan pengungkapan, maka pihak
pengakuisisi mengungkapkan seluruh informasi
tambahan yang diperlukan untuk mencapai tujuan
tersebut

39
 Ketentuan
Transisi
 Aset dan liabilitas yang berasal dari kombinasi bisnis yang
tanggal akuisisinya sebelum 1 Januari 2011 tidak disesuaikan
dengan berlakunya Pernyataan ini.
 Goodwill yang diakui sebelumnya € prospektif unntuk kombinasi
bisnis sebelum 1/1/2011.
 Menghentikan amortisasi goodwill
 Mengeliminasi jumlah tercatat yang terkait dengan
akumulasi amortisasi sehubungan penurunan goodwill
 Melakukan uji penurunan nilai atas goodwill
 Goodwill negatif yang diakui sebelumnya
 Jumlah tercatat goodwill negatif dihentikan pengakuannya dengan
melakukan penyesuaian terhadap saldo laba awal periode tahun
buku 1/1/2011

40
 Ketentuan
Transisi
 Investasi yang dicatat dengan metode ekuitas setelah 1/1/2011
Diperoleh setelah 1/1/2011
 Amortisasi goodwill tidak termasuk dalam menentukan bagian entitas atas
laba rugi investee.
 Penghasilan jika muncul goodwill negatif € menentukan bagian entitas
atas ab
la rugi
Diperoleh sebelum1/1/2011
 Menghentikan amortiasi goodwill
 Menghentikan goodwill negatif
 Pajak Penghasilan
 Pengakuisisi menerapkan PSAK 46 secara prospektif.
 Pengakuisisi mengakui perubahan dalam aset pajak tangguhan
tersebut sebagai penyesuaian laba atau bukan jika disyaratkan
dalam PSAK 46

41
 Ilustrasi
1
 KIM’s acquisition of GHI for cash proceeded as
follows:

23 January Approach made to the management of GHI seeking endorsement of the
acquisition 20 March Public offer made for 100% of the equity shares of
14 June GHI, conditional on regulatory approval,
1 July shareholder approval and receiving acceptances representing 60%
30 July of GHI’s shares
15 August Regulatory approval received
25 August Shareholder approval received
13 November Acceptances received to date represent 50% of GHI’s shares
The acquisition Acceptances received to date represent 95% of GHI’s shares
July. Cash paid out to GHI’s accepting shareholders
Cash paid out to the remaining shareholders under compulsory
share acquisition scheme
date, being the date on which KIM obtains control over GHI, is 30

<
42
 Illustrasi
2
 An entity acquires the entire share capital of another entity
by issuing 100,000 new CU1 ordinary shares at a fair value
at the acquisition date of CU2.50. The professional fees
associated with the acquisition are CU20,000 and the issue
costs of the shares are CU10,000.

 The consideration transferred in the business combination is

CU250,000, calculated as the fair value of the new shares
issued (CU2.5 x 100,000). The professional fees (CU20,000)
should be recognised in profit or loss and the issue costs
deducted from the share premium recorded on issue of the
shares.
43
 Illustrasi
3
The terms of an acquisition include the following:
1. If the acquiree’s profits for the first full year following acquisition exceed
CU2 million, the acquirer will pay additional consideration of CU6 million
in cash three months after that year end. It is doubtful whether the
acquiree will achieve this profit, hence the acquisition‐date fair value of
this contingent consideration is CU100,000.
2. A contract exists whereby the acquirer will buy certain components from
the acquiree over the next five years. The contract was signed when
market prices for these components were markedly higher than they are
at the acquisition date. At the acquisition date the fair value of the
amount by which the contract prices are expected to exceed market
prices over the next five years is CU1.5 million.

44
 Illustrasi 3
…..
These should be dealt with as follows at the acquisition date:
1. The consideration transferred should be increased by the fair
value of the contingent consideration of CU100,000, this
amount should be recognised as a liability.

2. The acquirer now controls the acquiree and can therefore

cancel this contract; it is not part of the business
combination. CU1.5 million of the consideration should be
recognised as an expense (i.e. cancelling the ontract) in
profit or loss, rather than treated as transferred in the
business combination.

45
 Illustrasi
4
Using the facts from Illustration 3 and assuming the acquiree
achieves its earnings target.
 Additional consideration should be recognised, measured at
CU5.9 million (CU6 million payable – CU100,000 recognised
at the acquisition date). The additional consideration relates
to events after the acquisition date, so should be recognised
as an expense in profit or loss.

46
 Illustrasi
5
 ABC acquired 750,000 of the 1 million equity shares of KIM
at a price of CU5 each at the time when the total fair value
of LMN’s assets less liabilities was CU4 million. ABC
estimated that the price paid included a premium of CU0.50
per share in order to gain control over KIM.
 The fair value of the non‐controlling interest is measured at
CU1,125,000 (250,000 shares × (CU5.00 – 0.50).
 The non‐controlling interest’s proportionate share of the
acquiree’s identifiable net assets is measured at CU1 million
(CU4 million × 25%).
 ABC may measure the non‐controlling interest at either of
these two amounts.

47
 Illustrasi
6
 At the acquisition date an acquirer has established fair values for items
recognised as an expense in profit or loss by the acquiree and is trying to decide
whether they can be classified as identifiable assets.
1. In‐process development of new compounds for food flavouring – CU500,000
2. Patents developed internally – CU2.5 million
3. Selling efforts leading to an order backlog – CU3 millio
4. Franchise agreements developed internally – CU700,000.

 All of the above items could be sold to another buyer and are therefore
separable, hence they should all be recognised as identifiable intangible assets.

48
 Illustrasi
7
XYZ acquired ABC on 30 June 2007. By 31 December 2007, the end of its
2007 reporting period, XYZ had provisional fair values for the following:
1. trademarks effective in certain foreign territories of CU400,000. These
had an average remaining useful life of 10 years at the acquisition date.
The acquisition date fair value was finalised at CU500,000 on 31 March
2008.
2. trading rights in other foreign territories of CU600,000. These had an
average remaining useful life of 5 years at the acquisition date. The
acquisition date fair value was finalised at CU300,000 on 30 September
2008.
XYZ’s 2007 financial statements:
 Recognised in profit or loss in 2007:
 Amortisation of trademarks and trading rights for 6 months based on their
provisional values
 Intangible assets:
 Trademarks and trading rights at provisional values less 2007 amortisation
49
 Illustrasi
7….
XYZ’s 2008 financial statements:
 The finalisation of the fair value of the trademarks is made within the
measurement period (12 months from the acquisition date), so it is
related back to that date. The finalisation in respect of the trading rights
is made after the end of that period, so it is recognised in profit or loss
prospectively from 30 September 2008.
 For the trademarks, the 2007 comparative figures will be restated for the
revised amortisation and carrying amount.

50
 Illustrasi
8
 ABC acquired an 80% interest in DEF for CU900,000. The carrying amounts and
fair values of DEF’s identifiable assets and liabilities at the acquisition date were
as follows:
Carrying Fair Amounts value
CU000 CU000
 Tangible non‐current assets 375 350
 Intangible non‐current assets 0 200
 Current assets 400 350
 Liabilities (300) (300)
 Contingent liabilities (30)

0
ABC has decided to measure the non‐controlling475
interest at its share of
570
DEF’s identifiable net assets.
 The goodwill calculation is as follows.

 Consideration transferred 900

 Non‐controlling interest (20% of CU570 fair
value) 114
 Fair value of net assets 1,01
acquired 570 4444
 Goodwill 51
 Illustrasi
9
 Assuming the same facts as in Illustration 8 above except
that the consideration transferred was CU400,000 rather
than CU900,000.
 The gain arising on this business combination is:
CU00
 Consideration transferred 0
 Non‐controlling interest (20% of CU570 fair 400
value) 114
514
 Net assets acquired 570
 Gain on bargain purchase (negative (56
 Thegoodwill) ) or
gain of CU56,000 should be recognised in profit
loss in the year of acquisition.

52
 Illustrasi
10
 Assuming the same facts as in Illustration 7 and that
goodwill in the acquisition was measured at CU4.8 million.

 The finalisation of the fair value of the trademarks will result

in an increase in their carrying amount at the acquisition
date of CU100,000, so goodwill should be reduced by the
same amount. The 2007 comparative figures in the 2008
financial statements should be restated by these amounts.

 Note also that the 2007 amortisation should be increased by

CU5,000 (CU100,000/10 years) × 6/12months) and the 2007
profit reduced (or loss increased) by the same amount.

53
 Review
1
 A parent entity is acquiring a majority holding in an entity
whose shares are dealt in on a recognised market.
 Under IFRS3 Business combinations, which TWO of the
following measurement bases may be used in measuring
the non‐controlling interest at the acquisition date?
A. The nominal value of the shares in the acquiree not
acquired
B. The fair value of the shares in the acquiree not
acquired
C. The non‐controlling interest in the acquiree's assets
and liabilities at book value
D. The non‐controlling interest in the acquiree's assets
and liabilities at fair value
54
 Review
2
 In a business combination, an acquirer's interest in the fair value of the
net assets acquired exceeds the consideration transferred in the
combination. Under IFRS3 Business combinations, the acquirer should
(select one answer)
A. recognise the excess immediately in profit or loss
B. recognise the excess immediately in other comprehensive income
C. reassess the recognition and measurement of the net assets acquired
and the consideration transferred, then recognise any excess
immediately in profit or loss
D. reassess the recognition and measurement of the net assets acquired
and the consideration transferred, then recognise any excess
immediately in other comprehensive income

55
 Review
3
 Should the following costs be included in the
consideration transferred in a business combination,
according to IFRS3 Business combinations?
(1)Costs of maintaining an acquisitions department.
(2)Fees paid to accountants to effect the combination.
Cost (1) Cost (2)
A. No No
B. No Yes
C. Yes No
D. Yes Yes

56
 Review
4
 Are the following statements about an acquisition true
or false, according to IFRS3 Business combinations?
(1)The acquirer should recognise the acquiree's
contingent liabilities if certain conditions are met.
(2)The acquirer should recognise the acquiree' s
contingent assets if certain conditions are met.
 Statement (1) Statement (2)
A.False False
B.False True
C.True False
D.True True

57
 Review
5
 The Pendle Company acquired a 30% equity interest in The Terata
Companymany years ago. In the current accounting period it acquired a
further 40% equity interest in .
 Are the following statements true or false, according to IFRS3 Business
combinations?
(1)Pendle's pre‐existing 30% equity interest in Terata should be
remeasured at fair value at the acquisition date.
(2)Pendle's net assets should be remeasured at fair value at the
acquisition date.
 Statement (1) Statement (2)
A. False False
B. False True
C. True False
D. True True

58
 Review
6
 On 1 July 20X7 The Magna Company acquired 100% of The Natural Company for
a consideration transferred of CU160 million. At the acquisition date the carrying
amount of Natural's net assets was CU100 million.

 At the acquisition date a provisional fair value of CU120 million was attributed to
the net assets. An additional valuation received on 31 May 20X8 increased this
provisional fair value to CU135 million and on 30 July 20X8 this fair value was
finalised at CU140 million.

 What amount should Magna present for goodwill in its statement of financial
position at 31 December 20X8, according to IFRS3 Business combinations?
A. CU25 million
B. CU40 million
C. CU20 million
D. CU60 million

59
 Review
7
 The Lampard Company acquired a 70% interest in The Ohau Company for
CU1,960,000 when the fair value of Ohau's identifiable assets and liabilities was
CU700,000 and elected to measure the non‐controlling interest at its share of the
identifiable net assets. Annual impairment reviews of goodwill have not resulted
in any impairment losses being recognised.

 Ohau's current statement of financial position shows share capital of CU100,000,

a revaluation reserve of CU300,000 and retained earnings of CU1,400,000.

 Under IFRS3 Business combinations, what figure in respect of goodwill should now
be carried in Lampard's consolidated statement of financial position?
A. CU1,470,000
B. CU160,000
C. CU1,260,000
D. CU700,000

60
 Review
8
 The National Company acquired 80% of The Local Company for a consideration
transferred of CU100 million. The consideration was estimated to include a
control premium of CU24 million. Local's net assets were CU85 million at the
acquisition date.
 Are the following statements true or false, according to IFRS3 Business
combinations?
(1) Goodwill should be measured at CU32 million if the non‐controlling interest
is measured at its share of Local's net assets.
(2) Goodwill should be measured at CU34 million if the non‐controlling interest
is measured at fair value.
 Statement (1) Statement (2)
A. False False
B. False True
C. True False
D. True True

61
 Review
9
 The Mooneye Company acquired a 70% interest in The Swain Company
for CU1,420,000 when the fair value of Swain's identifiable assets and
liabilities was CU1,200,000.
 Mooneye acquired a 65% interest in The Hadji Company for CU300,000
when the fair value of Hadji's identifiable assets and liabilities was
CU640,000. Mooneye measures non‐controlling interests at the relevant
share of the identifiable net assets at the acquisition date.
 Neither Swain nor Hadji had any contingent liabilities at the acquisition
date and the above fair values were the same as the carrying amounts in
their financial statements. Annual impairment reviews have not resulted
in any impairment losses being recognised.
 Under IFRS3 Business combinations, what figures in respect of goodwill
and of gains on bargain purchases should be included in Mooneye's
consolidated statement of financial position?
A. Goodwill: CU580,000 , Gains on the bargain purchases: CU116,000
B. Goodwill: Nil , Gains on the bargain purchases: CU116,000
C. Goodwill: Nil, Gains on the bargain purchases: Nil
D. Goodwill: CU580,000, Gains on the bargain purchases: Nil

62
 Review
10
 On 1 October 20X7 The Tingling Company acquired 100% of The
Greenbank Company when the fair value of Greenbank's net assets was
CU116 million and their carrying amount was CU120 million.
 The consideration transferred comprised CU200 million in cash
transferred at the acquisition date, plus another CU60 million in cash to
be transferred 11 months after the acquisition date if a specified profit
target was met by Greenbank. At the acquisition date there was only a
low probability of the profit target being met, so the fair value of the
additional consideration liability was CU10 million. In the event, the
profit target was met and the CU60 million cash was transferred.
 What amount should Tingling present for goodwill in its statement of
consolidated financial position at 31 December 20X8, according to IFRS3
Business combinations?
A. CU94 million
B. CU80 million
C. CU84 million
D. CU144 million

63
 Review
11

 100% of the equity share capital of The Raukatau Company was acquired
by The Sweet Company on 30 June 20X7. Sweet issued 500,000 new
CU1 ordinary shares which had a fair value of CU8 each at the
acquisition date. In addition the acquisition resulted in Sweet incurring
fees payable to external advisers of CU200,000 and share issue costs of
CU180,000.
 In accordance with IFRS3 Business combinations, goodwill at
acquisition is measured by subtracting the the assets
date
acquired and the liabilities assumed identifiable
from
A. CU4.00 million
B. CU4.18 million
C. CU4.20 million
D. CU4.38 million

64
 Review
12
 The Gebbies Company acquired 100% of The Okalua Company for a
consideration transferred of CU112 million.
 At the acquisition date the carrying amount of Okalua's net assets was
CU100 million and their fair value was CU120 million.
 How should the difference between the consideration transferred and
the net assets acquired be presented in Gebbies's financial statements,
according to IFRS3 Business combinations?
A. Gain on bargain purchase of CU8 million recognised
in other comprehensive income
B. Gain on bargain purchase of CU8 million deducted
from other intangibles assets
C. Gain on bargain purchase of CU8 million recognised in profit or
loss
D. Goodwill of CU12 million as an intangible asset

65
TERIMA
KASIH
Dwi Martani
Departemen Akuntansi FEUI
martani@ui.ac.id atau
dwimartani@yahoo.com 08161932935 atau
081318227080

66