Perusahaan ALFA merger dengan perusahaan BETA, yang dilakukan dengan membeli saham
perusahaan BETA dengan nilai Rp2 juta. Perusahaan BETA mempunyai utang Rp1 juta dan
modal saham Rp1,2 juta, sedangkan perusahaan ALFA mempunyai modal saham Rp10 juta dan
utang Rp5 juta sebelum dilakukan merger.
Jika diperlakukan sebagai transaksi pembelian, karena saham perusahaan BETA bernilai
Rp1,2 juta dibeli dengan harga Rp2 juta, maka terjadi goodwill sebesar Rp 0,8 juta,
(Rp2 juta – Rp1,2 juta).
TABEL 20-1
Perlakuan Akuntansi Merger
c. Alasan Penggabungan Perusahaan
2. Pertumbuhan
3. Diversifikasi
Whoa!
This could be the part of the
presentation where you can
introduce yourself, write your
email…
Maybe You Can Divide the Content
Mercury Saturn
Its name has nothing to do with the Yes, this planet is the ringed one and
liquid metal it’s a gas giant
Multimedia Content
Here you can use a video
to present something
relevant and make the
viewer get inspired
Pictures Help You Reinforce the Concept
Mercury
It is a planet
Sun
It is a star
Earth
It is our planet
Percentages
3 386,000 km
is the distance between Earth and the Moon
Social Media Content
Helena
Patterson
PHOTOS
● Stylish young woman using mobile phone wearing headphones sitting on carpet
● Smiling portrait of a young woman pointing her finger against blue background
● Multiracial employees standing and holding cups on white background
● Woman thinking over work problem
VECTORS
PHOTOS
VECTORS