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INVESTASI JANGKA PANJANG SAHAM

INVESTASI JANGKA PANJANG SAHAM. WEEK 13. Long-Term Stock Investments. Ownership %. 100%. Controlling Interest. Equity Method. 50%. Significant influence. 20%. Cost Method. Not significant influence. 0%. Long-Term Stock Investments. Ownership %. 100%. Controlling Interest.

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INVESTASI JANGKA PANJANG SAHAM

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  1. INVESTASI JANGKA PANJANGSAHAM WEEK 13

  2. Long-Term Stock Investments Ownership % 100% Controlling Interest Equity Method 50% Significant influence 20% Cost Method Not significant influence 0%

  3. Long-Term Stock Investments Ownership % 100% Controlling Interest With less than 20% ownership the buyer does not usually have significant influence. The buyer uses the cost method to account for the investment. Equity Method 50% Significant influence 20% Cost Method Not significant influence 0%

  4. Long-Term Stock Investments Ownership % 100% Ownership over 20% usually indicates significant influence. The buyer uses the equity method to account for the investment. Controlling Interest Equity Method 50% Significant influence 20% Cost Method Not significant influence 0%

  5. Long-Term Stock Investments Ownership % 100% Controlling Interest Equity Method 50% The corporation owning all or a majority of the voting stock is called the parent company. The controlled corporation is the subsidiary company. Consolidated financial statements are prepared which combinine the operating results of the two entities. Significant influence 20% Cost Method Not significant influence 0%

  6. Long-Term Stock Investments Ownership % 100% Controlling Interest Equity Method 50% Significant influence 20% Cost Method Not significant influence 0%

  7. COST METHOD 1 April Risamembeli 100 lembarsaham PT. Bermuda, 6%, nominal Rp 10.000,-/lbr dg kurs 105. BiayapembeliansahamRp 50.000. Dividendibayarkansetiap 31 Des. Padatgl 31 Des, hargasahamtersebutdipasaransenilaiRp 10.200/lbr Buatlahjurnaluntukmencatattransaksidiatas!

  8. Equity Method Date Description Debit Credit Jan. 2 Investasisaham (Brock Corp. ) 350,000 Kas 350,000 Investasisaham ( Brock Corp. ) 42,000 PendapataninvestasiBrock Corp. 42,000 Kas 18,000 Investasisaham ( Brock Corp. ) 18,000 Membeli 40% kepemilikansahamdari Brock Corporation senilai $350,000. Dec. 31 Brock Corporation melaporkanlabasebesar $105,000. Dec. 31 Brock Corporation membagikandividendsebesar$45,000.

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