c o m Contac t me : muhammad.f irmanmhmd (Line) PE1 274 Disusun oleh : Muhammad Firman (Akuntansi FE UI 2012) Noncontrolling ownership The purchase of a interest in another corporation does not usually result in a business combination or a controlling situation. M a t a k u l i a h l a i n y a n g b e l u m a d a d i P D F i n i a k a n s a y a u p d a t e d i a k u n t a n s i d a n b i s n i s. Controlling ownership A business combination in which the acquired company remains as a separate legal entity with a majority of its common stock owned the purchasing company leading to a relationship.Accounting standards normally require consolidated financial statements. Organizational Structure and Reporting Merger A business combination in which the acquired assets and liabilities are combined with those of the acquiring company, resulting in no additional organizational components.Financial reporting is based on the original organizational structure. an acquirer obtains control of one or more The concept of control relates to the ability to direct policies and management. Formal agreements (Consummation of a written agreement requires recognition on the books of one or more of the companies that are a party to the combination) Forms of Organizational Structure Expansion through business combinations Entry into new product areas or geographic regions acquiring or combining with other companies.
AKUNTANSI KEUANGAN LANJUTAN 2 PDF PLUS
Ethical Considerations Manipulation of financial reporting The use of subsidiaries or other entities to borrow money without reporting the debt on their balance sheets Using special entities to manipulate profits Manipulation of accounting for mergers and acquisitions allowed for manipulation The FASB did away with it and modified acquisition accounting Two Types of Expansion Internal Expansion Investment account (Parent) BV of net assets (Sub) External Expansion Acquisition price usually is not the same as BV, carrying value, or even FMV of net assets Business Expansion for Within New entities are created subsidiaries partnerships joint ventures special entities Control: How? The Usual Way Owning more than of the outstanding voting stock plus only 1 share will do it) The Unusual Way Having contractual agreements or financial arrangements that effectively achieve control 1. A Occurs when the shares are exchanged for shares of the parent, there leading to a reduction in the outstanding shares of the parent company. Because a subsidiary is a separate legal entity, the risk associated with the activities is limited.
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Business Objectives A subsidiaryis a corporation that is controlled another corporation, referred to as a parent company.Control is usually through majority ownership of its common stock.
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Disposing of a portion of existing operations Development of Complex Business Structures Size often allows economies of scale New earning potential Earnings stability through diversification Management rewards for bigger company size Prestige associated with company size Business Expansion A Occurs when the ownership of a newly created or existing subsidiary is distributed to the stockholders without the stockholders surrendering any of their stock in the parent company. Helps establish clear lines of control and facilitate the evaluation of operating results 2.
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Preview text Disusun oleh : Muhammad Firman (Akuntansi FE UI 2012) AKUNTANSI KEUANGAN LANJUTAN 1 CHAPTER 1 INTERCORPORATE ACQUISITIONS AND INVESTMENTS IN OTHER ENTITIES Motivating factors: 1.