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alternative methods of accounting for business combinations

Hugo Nurnberg and Corwin Grube. alternative methods of accounting for business combinations. Labar belakang. Kontroversi akuntansi untuk kombinasi bisnis terus meningkat atas isu aturan baru APB. Pertimbangan serius: fair value pooling dan good will write off .

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alternative methods of accounting for business combinations

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  1. Hugo Nurnberg and Corwin Grube alternative methods of accounting for business combinations

  2. Labar belakang • Kontroversi akuntansi untuk kombinasi bisnis terus meningkat atas isu aturan baru APB. • Pertimbangan serius: fair value pooling dan good will write off. • Membedakan secara jelas kedua metode ini masih kurang dapat dipahami. • Paper ini membangun suatu ilustrasi atas hal tersebut

  3. Asumsi • Akquirer Corporation • Zeller Corporation • Memutuskan untuk bergabung agar mengusahakan pengurangan kos $800.000. • Perusahaan A lebih besar dalam ukuran dan rasio laba maka A mengakuisisi Z. • Saham baru A = 400.000 lbr ; Z 200.000 lbr keduanya bernilai total $16.800.000 • Nilai p$16.800.000 dengan goodwill $8.300.000

  4. Metode Pembelian dalam penggabungan bisnis • Net aset Z dilaporkan oleh A pada kos kekinian. • Aset yang dimiliki A masih dilaporkan dalam kos historis.

  5. Jurnal metode pembelian

  6. Pooling of Interest Method • Net assets pada pembukuan Zeller dibawa ke pembukuan Akquirer. • Cadangan laba mungkin berkurang karena adanya premium saham di perush Z untuk perush A.

  7. Jurnal metode pooling

  8. Wyatt Pooling Method • Under the fair value pooling methode. Dilakukan pelaporan pada harga kekinian atas aset A dan Z.

  9. Jurnal penilaian kekinian A dan Z

  10. Cotlett – Olson goodwill write off • Goodwill dihapus dipindah ke premium saham.

  11. Jurnal Wrtie Off Cattlet - Olson

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