01-KA3242-Kombinasi_Bisnis_-_Revisi.ppt

01-KA3242-Kombinasi_Bisnis_-_Revisi.ppt - AKUNTANSI...

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AKUNTANSI KEUANGAN LANJUTAN
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KOMBINASI BISNIS KA3242 Akuntansi Keuangan Lanjutan PoliteknikTelkom, Bandung 2013 www.politekniktelkom.ac.id Hanya dipergunakan untuk kepentingan pengajaran di Lingkungan Politeknik Telkom
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Referensi Buku Golrida Karyawati. 2011. Akuntansi Keuangan Lanjutan ( Advanced Accounting ) . Penerbit Erlangga. Jakarta. Richard E. Baker, Valdean C. Lembke, Thomas E. King, Cynthia G. Jeffrey, Amir Abadi Yusuf, Sylvia Veronika NPS, Etty Retno Wulandari, Dwi Martani. 2010. Akuntansi Keuangan Lanjutan (Perspektif Indonesia) Advanced Financial Accounting . Penerbit Salemba Empat. Jakarta.
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DEFINISI PENGGABUNGAN USAHA (Kombinasi Bisnis) PSAK 22 (revisi 2010) mendefinisikan penggabungan usaha ( business combination ) adalah “Sebagai penyatuan dua atau lebih perusahaan yang terpisah menjadi satu entitas ekonomi karena perusahaan menyatu dengan ( uniting ) perusahaan lain ataupun memperoleh kendali ( control ) atas aktiva dan operasi perusahaan lain”.
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Jenis Penggabungan Usaha Berdasarkan PSAK No. 22 paragraf 08 tahun 1999, terdapat dua jenis penggabungan usaha yaitu : 1) Akuisisi (acquisition) adalah suatu penggabungan usaha dimana salah
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